The bakufu directly collected taxes initially, but later it picked up a large sake brewery from each several dozen houses in the same business and assigned them to serve as Nosenkata (an institution to collect tax from moneylenders and sake breweries) to collect sakaya-yaku.
当初は幕府が直接徴収していたものの、後には有力酒屋を納銭方に任じて数十軒単位ごとに酒屋役を徴収させた。