The murauke system (a village's collective responsibility for tax payment) was established in order to collect the nengu from the village as a collective unit, in which an amount of nengu was determined from the total kokudaka of the entire village.
年貢については、石高を村落全体で集計した村高（むらだか）に応じた額が、村の年貢量とされ、年貢納入は村落が一括納入の義務を負う村請（むらうけ）の形態が採用された。