those subsidies provided by the government consisted of the construction interest payment (8% annum ), guaranteeing 8% income profit , free government-owned land concession , private land concession after the government purchase and the land tax exemption on the land owned by the railroad company . すなわち、建設中の資金利子（8%）を国が負担、開業後の収支収益の8%を国が保証、官有地の無代払い下げ、民有地の買い上げ払い下げ、用地の地租免除である。
under this system , local administrative organizations designated a small number of influential farmers as debtors , instead of small-scaled and extensive peasants with a tendency of stagnant interest payment , allowing those designated debtors to use the " honto " (rice plant as capital ), which they had received through ku-suiko , for the financial resources of shi-suiko . これは、公出挙の貸付先として利払いが滞りがちな小規模広範囲の百姓ではなく、大規模で少数の有力百姓等を指定し、彼らが公出挙により受け取った本稲（元本の稲）を私出挙の財源とすることを認めたものであった。
