The yield of tax was mainly allotted to fudokoku staple as tokoku (when needed, it was allotted to the emergency expense for disaster and famine, and the fund to refill or enhance the eito), and the interest on suiko was to suiko honto and sundry expenses as eito (shozeito [rice paid as shozei] or suikoto [loaned rice plant]).
主に租税収入は稲穀として不動穀（必要に応じて災害・飢饉に対する臨時出費及び穎稲の補充・増強に回す場合もある）に、出挙の利息は穎稲（正税稲/出挙稲）として出挙本稲及び諸経費にあてることが行われた。