Therefore, Manor Regulation Acts were frequently ordered to levy taxes (Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen and kokugaryo in a province]) even on kokumen no sho, which was, after all, nothing more than an accomplished fact.
そのため、単なる既成事実であった国免荘にも課税（一国平均役）をするため、たびたび荘園整理令が出された。