Iden (fields given based upon ikai, or court rank) was given to persons at goi (fifth) or higher rank, Iroku (stipends) to persons at yoni (fourth) rank at goi (fifth) rank, ifu (the families from which taxes could be collected) to persons in the sanmi (third) or higher rank, and shikiden (rice field) and Shikifu(the families from which taxes could be collected) to persons who were appointed to Daijo-daijin (Grand Minister), Left or Right Minister, or Dainagon (Major Counselor).
五位以上には位田、四・五位には位禄、三位以上には位封、さらに太政大臣・左右大臣・大納言に任官すると職田・職封が給与された。