Soyocho (a tax system, corvee) under the Ritsuryo system (a system of centralized government based on the ritsuryo code) was imposed on each province, but it was considered that the offering had to be paid in addition to the tax.
律令制のもと租庸調の税が各国に課せられたが、これとは別に贄の納付が定められていたと考えられる。