Therefore, jishi was distinguished into two forms: the one paid in rice (rice-plant) was called Jishimai or jishito (rice-plant paid as jishi) and the one paid in money was called jishisen (land taxes paid by tenant farmers).
そのため、米（稲）で納入する地子を地子米（地子稲）といい、銭で納入する地子を地子銭といって区別した。