| The nengu (annual tribute, land tax) on tax-exempt rice fields and kuji (public duties) were the sources of their incomes, and they were exempted from all or part of the land tax to be paid to the state. |
その免田（荘田）の年貢や公事を自己の収入とし、国家に対しては租税の一部またはすべてが免除された。 |