For the areas where rice cannot be produced, the baino-sei system, in which rice to be paid as nengu was purchased with money earned by selling other kinds of crops, was employed as an exception.
米が取れない地域の一部では商品作物等の売却代金をもって他所から米を購入して納税用の年貢に充てるという買納制が例外的に認められていた。