Corresponding to the officials that handled the imposition, there were chokuji (chokuyaku) (tax imposed by the Imperial Court), inji (inyaku) (imposed by In), kokuji (kokuyaku) (imposed by kokushi), shinji (shinyaku) (imposed by Shinto shrine), butsuji (butsuyaku) (imposed by Buddhist temple), tenyaku (provisional imposition for any emergency or construction), honjoyaku (imposed by administrative headquarters of manor), honkeyaku (imposed by head family), azukaridokoroyaku (imposed by custodian), gesuyaku (imposed by lower ranking officer), bukeyaku (general tax imposed in Kamakura and Muromachi Bakufu), jitoyaku (imposed by manager and lord of manor), shugoyaku (imposed by provincial constable) and so on.
賦課を行う主体によって、勅事（勅役）・院事（院役）・国事（国役）・神事（神役）・仏事（仏役）・天役・本所役・本家約・預所役・下司役・武家役・地頭役・守護役などがある。