The moves were for the purpose of tax exemption and the shoens which had not only the right of tax exemption but also funyu no ken (the right to keep kendenshi (investigator of a rice field), who were sent from the central government for the survey of rice field, from entering the property) also appeared.
いずれも租税免除を目的とした動きであり、不輸権だけでなく、不入権（田地調査のため中央から派遣される検田使の立ち入りを認めない権利）を得る荘園も出現した。