As Fuyu no ken was for kokushi to prepare for life after retirement, the right was exercised more towards the end of his term, but in many cases what he had gained was confiscated by the incoming kokushi.
国免荘における不輸の権は、国司辞任後の生活にそなえたものであり、多くは任期の末期に生じたが、次期の国司によって収公されることが多かった。