As for koso (annual tax), Kuji and Zaikeyaku (public duties) were supposed to be paid to the lord of the land where an inhabitant lived but Nengu (land tax) and Kanmotsu (tribute goods paid as taxes or tithes) were to be paid to the lord of the land in which the individual cultivated the fields.
貢租に関しては公事・在家役は居住地の領主に帰属し、年貢・官物は耕作地の領主に帰属する原則であった。