Nenryo betsuno sokoku (年料別納租穀)

Nenryo betsuno sokoku was rice kept as seed at the local level, separate from that of So collected in the Shoso (warehouse) of Ritsuryo provinces as Fudokoku (staples for an emergency), and was given to kyokan (an official of the Capital) as Iroku, Kiroku and Ifukuryo based on the Daijokanpu (official documents issued by Daijokan, Grand Council of State) when the central government did not have sufficient funds.

This was collected mainly in provinces that were far away from the center and did not pay Nenryo soshomai (however, the fact that it is duplicated with Nenryo shomai is the same as provinces that pay Nenryo soshomai). Originally, the salary of Kyokan were paid from Soyocho, but yocho was not collected and income gradually dwindled. Instead, they tried to find funds from So that was originally supposed to be stored as Fudokoku.

"Engishiki" (an ancient book for codes and procedures on national rites and prayers) states that 25 provinces were the target of this system with a total of 133,729 koku. In principle, even aristocrats and bureaucrats living in Heiankyo were expected to receive Nenryo betsuno sokoku at the local area, but Engishiki states that transport fees of Iroku from countries further than Chugoku (Ritsuryo province) were to be compensated by the government.