Although it is said that Kokumotsu-in was a kind of social welfare institution which was established in the Daido era (Japan) using Joheiso (Johei storehouse) of Tang Dynasty as a model, actually it assumed from the very beginning the role of generating slush money to finance naitei-hiyo (daily living and other expenses for the Imperial Family) which was deficient due to the decline of the Ritsuryo system (a system of centralized government based on the ritsuryo code).
穀倉院は唐の常平倉をモデルとして大同(日本)年間に設置されたと言われている社会福祉施設の体裁を採っていたが、実際には早い時期より律令制の弛緩によって不足する内廷費用を捻出するための一種の「裏金」捻出の役割を担っていた。