Fuyusoden mainly included shinden (also referred to as kamita, kanda) which was a paddy field affiliated with a shrine, jiden (also referred to as terada) which was a paddy field affiliated with a temple, kanden (imperial estates) which was a paddy field allotted according to government rank, chokushiden (imperial proprietorships and land), and kugaiden (estates belonging to government officers.)
主に、神社用の田である神田、寺院用の田である寺田、官職に応じられて与えられた田である官田をはじめ勅旨田・公廨田などが不輸租田である。