Yo was levied on Seitei (a man in good health between 21 and 60 years of age) and Jitei (disabilities between 21 and 60 years of age and Rotei [old man over 61 years of age]).
正丁（21～60歳の男性）・次丁（正丁の障害者と老丁（61歳以上の男性））へ賦課された。