Thus, the shoen manors exempted from the miscellaneous labor tax were imperfect as the shoen and had a transitional character before the territorial shoen manor of the twelfth century which got the complete right of tax exemption.
したがって荘園としては未完成であり、完全な不輸権を得た12世紀の領域型荘園の前の過渡的性格のものと言える。