The law recognized the right of samurais who were employed to serve the provincial constables (hanzei beneficiaries) to divide all customs and taxes on the manors equally with Honjo on a permanent basis, except for customs and taxes on the lands of the Imperial family, temples and shrines, and regent to the emperor.
皇族・寺社・摂関領などを例外として、全ての荘園年貢について、本所側と守護側武士（半済給付人という）とで均分することを永続的に認めるものであった。