In addition, in the 12th century, there existed some farmers who tried to evade the tax from "kokuga" (provincial government offices) by disguising themselves as "shokan" (people living in a manor, who were exempt from the tax), although in reality they lived in koryo.
更に12世紀の公領においては実際は公領に居住しながら、表面上は荘民身分を得て国衙からの税負担を逃れようとする農民がいた。