| The certified shoen lords collected Soyocho (a tax system, corvee), yo (tax in kind) and yoeki (corvee under Ritsuryo system) in addition to jishi (land tax) on rice fields, and similarly in koryo the taxation system was consolidated. |
公認化された荘園の領主は、田地の地子（じし）（賃租料）に加え、租庸調、庸や徭役にあたる公事（くじ）も徴収し、同様に公領においても租税体系は一本化した。 |