On the other hand, rice fields which were exempted from denso were called fuyusoden (provided that rice fields which didn't belong either of the above two categories called yujishiden (such as joden, mushuden and shukoden on which jishi (land tax) was imposed instead of denso) also existed).
これに対して田租を納め無い田を不輸租田と呼ぶ（ただし、いずれにも属しない輸地子田（乗田・無主田・収公田など田租の替わりに地子を納める田地）も存在する）。