Leading Buddhist temples such as Enryaku-ji Temple, as well as the miki no kami (Chief of the Sake Office, the Oshikoji family took charge for generations) in the Imperial Court, had collected taxes from the doso and sakaya by dominating them.
延暦寺に代表される有力寺院や朝廷の造酒正（押小路家）などは、こうした土倉や酒屋を支配下においてそこから税を徴収していた。