According to the example of the estate of Erin-ji Temple, the Takeda family's ancestral temple, in addition to the smallest unit of the lowest position of vassals devoted themselves to military arts, there were a band of farmers exempt from a part of their land taxes.
武田家菩提寺、恵林寺領の例を見ると家臣団の末端に位置して武芸を専らとする「同心衆」のほかに、年貢の一部負担を免除された「軍役衆」の存在が見られる。