Kokushi managed to extend his influence even to shoen that had already been granted Fuyu no ken (the right of tax exemption, Japan) and Funyu no ken (the right to keep the tax agents from entering the property, Japan), which had resulted in Kokumen no sho.
これを不輸の権(日本)・不入の権(日本)を獲得した荘園に対しても適用を拡大しようとしたのが国免荘である。