Furthermore, kokugas and landlords (temples, shrines, and aristocrats) shared kanmotsu and zatsueki as a system (half tax exemption) and kokuga had the right of cadastral surveys and so the status of the landlords was unstable (naturally, they did not have funyu no ken (the right to keep the tax agents from entering the property)).
さらに国衙と給主（寺社・貴族）は官物・雑役を分け合う体制（半不輸）だったため、国衙に検田権があり給主の立場は不安定だった（当然、不入権もない）。