| After the bakufu issued 'five rules regarding Doso and sake brewers scattered Rakuchu' in 1393 and started to levy the uniform yakusen tax on the Doso and sake brewers in Kyoto, Nosenkata (an institution to collect tax from moneylenders and sake breweries) was elected from leading Doso and sake brewers. |
明徳4年（1393年）には「洛中辺土散在土倉并酒屋役条々」が出され、幕府が京都の土倉・酒屋に対する一律に役銭課税が開始された後に土倉や酒屋の有力者の中から徴収を担当する納銭方が選ばれた。 |