The kami of the rice fields, i.e. kami of agriculture, known throughout Japan under different regional names; in Tohoku nogami, in Nakano and Yamanashi sakugami, in the Kyoto-Osaka area tsukuri-kami, in the Inland Sea area jigami, in Kyushu ushigami. Ta-no-kami is generally thought to descend from heaven or the mountains in the spring and to return in the autumn, and is often identified with yama-no-kami. In Eastern Japan ta-no-kami may be identified with Ebisu, and in the west with Daikoku.
A Popular Dictionary of Shinto. Brian Bocking.