These items are obtained as drops when completing a subjugation and the guild must collect  in order to summon the Guild Boss. You'll receive a Ebisu Statue if you have participated in the kill during Collect Seven Lucky Gods / New Year With Good Fortune! and Happy New Year events.
Note: During Happy New Year event, the scale is only available at the first five dungeons listed here:
|Gold Scale||Used to Summon Event-only Guild Boss = Gold Ryoma|