After Muromachi bakufu was founded, in the process of establishing Shugo-ryogoku system, it became difficult for lords of the manor such as kuge, temples and shrines to collect nengu and kuji unless they relied on the military power of shugo, on the other hand, shugo made a use of their position to impose their original kuji to shoen and koryo in form of tansen (a kind of provisional tax in medieval Japan), so that they could have enhanced the control over daimyo's territory and built financial base.
室町幕府が成立すると、守護領国制が確立されていく過程で公家や寺社などの荘園領主は守護の軍事力に依拠しなければ年貢・公事の徴収が困難となり、反対に守護はその立場を利用して国内の荘園・公領に段銭などの形で独自の公事を賦課することで領国支配の強化と財政基盤の構築を図るようになった。