Among the taxes mentioned above, those that corresponded to tax paid by rice and the shozei-suiko were called kanmotsu (the tribute goods paid as taxes or tithes), and those that corresponded to tax paid by textiles, tributes, labor were called zoyaku (the miscellaneous duties).
上記のうち、主として田租や正税出挙に由来するものを官物（かんもつ）といい、主として調・庸・雑徭に由来するものを雑役（ぞうやく）といった。