The system that shoen and kokugaryo (koryo) reorganized into gun (local district), go (sub local district), ho (Imperial demesne) worked as units for taxation were called shoen koryo sei (the system of public land and private estates).
このように、荘園と郡、郷、保に再編成された国衙領（公領）を個々の収取単位とする体制を荘園公領制と呼ぶ。