In order to avoid paying taxes, owners of fuyu shoen influenced powerful aristocrats to obtain kanpu (official documents from Dajokan, or Great Council of State) or senji (an imperial letter) to become task or tax exempt; however, provincial governors then requested reinforcement of ikkoku heikin task or tax imposition to a superior authority, had their request approved, and countered fuyu shoen owners.
不輸荘園はこれを回避すべく、有力貴族に働きかけて雑役免除の官符・宣旨を獲得していたが、国司側もさらに一国平均の雑役賦課を上級官庁へ申請し、認可を受けて不輸荘園へ対抗していった。