Originally, unlike jinko, only Yo (tax in kind), Cho (tributes), and allocated job were imposed on jinfuko, under the provision for fuko in Fuyaku ryo (tax law); they paid half of denso (rice field tax) to the shrine, and another half to the state.
当初は神封戸は神戸とは違い、賦役令の封戸に関する規定によって庸調及び課役のみを負担して田租の半分は神社に残りは国家に納めていたと考えられている。