During the period of the Cloister Government, many shoen (manors in medieval Japan) were collected together and Kokugaryo formed into a tax unit, which led to the new system dubbed shoen koryo sei (the System of Public Lands and Private Estates).
院政期には荘園の一円領域的な集積と国衙領（公領）の徴税単位化が進み、荘園公領制と呼ばれる体制へ移行することとなる。