The second theory argues that jigatachigyo was the basis of the shogunate system in the early-modern times and kuramaichigyo was no more than a supplementary system, based on the fact that in case of daimyochigyo the territory was indispensable and the entire or at least some part of chigyo was always given in this form.
次に、大名知行がその知行の全部あるいは一部分を必ず土地をもって与えていることから地方知行を近世幕藩体制の根幹とみなして蔵米知行はそれを補うものに過ぎないとする説である。