thereafter , kugoden came to be managed as part of shoshiden (tax exempt lands that were provided to cover the labor cost of shoshi [officials ]) (estate of oiryo ) of oiryo . 後に大炊寮の諸司田（大炊寮領）の一部として経営されるようになった。
in this way , sake can be produced at a lower cost without wasting raw materials and labor cost in comparison to the traditional brewing method . そうすると、従来の伝統的方法よりもはるかに容易に、また原材料・人件費などのコストも無駄なく安価に、日本酒を製造することができる。
therefore , it is believed that the gathering of insects took place in regions where a large number of insects could be gathered with a relatively small labor cost . ゆえに、そこまで大量採集の労力をかけることが見合う地域において、また少ない労力で大量に採集できる食材昆虫の種類のものを選んで取っていると考えられる。
at the same time , government officials were permitted to establish tax-exempted lands that were provided to cover the labor cost of shoshi (officials ) and the lands were alloted for officials ' salary . なお、この時に官司による諸司田の設置も認められるようになり、当該官司の職員の給与の一部にあてられた。
this announcement was made based on the fact that the kyoto municipal transportation bureau has been paying the track line-usage fee of 5 .5 billion yen per year as a financial resource for repayment of the construction cost , but a high interest rate was set for the first loan and company expenses such as labor cost began to pile up; these are becoming factors in the subway ' s worsening business condition . これは、京都市交通局が京都高速鉄道に建設費返済の財源として、年間55億円の線路使用料を支払っているが当初の借入金が高金利であること、人件費など会社の経費もかさむことなどが、地下鉄の経営悪化の要因となっているためである。
