Daijokan (Grand Council of State) and Minbusho (Ministry of Popular Affairs), which had the authority concerning denso, issued fu (tally) and the shoen approved for tax exemption by the tally was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs).
田租に係る権限を有する太政官と民部省が発する符により不輸が承認された荘園を官省符荘という。