However, sake breweries were under the control of powerful temples or shrines such as Enryaku-ji Temple in Kyoto, so the Imperial Court had to sanction dealing sake in return for contingent taxation such as tsubo-sen (the tax charged on sake dealers).
しかし、京都では酒屋は延暦寺などの有力寺社の影響下にあり、また朝廷でも壷銭などの形で臨時の課税を行う代わりに営業を認める方針を採った。