Although there is an opinion that such cases reveal the harsh governance by the zuryo, when each case is looked at closely, clearly a great majority of the zuryo imposed tax according to the regulations, which shows that the zuryo were more law-abiding while the tato fumyo pursued their own interests.
このような事例を受領層の苛政の表れと評価する意見もあるが、個別の事例を見ると受領が法令どおりに課税した例が圧倒的に多く、むしろ受領の方が遵法的であり、田堵負名層が私益を主張していることが判っている。