Chokushiden which was mainly established on vacant land or moorland was funded by shozei (the rice tax stored in provincial offices' warehouse) managed by the provincial governor's office, and the management of Chokushiden was under jurisdiction of the provincial governor.
勅旨田は、国衙の管理する正税を開発原資とし、主に空閑地・荒田などに設定され、国司が勅旨田経営を所管した。