Furthermore, when the shoen or the shoen koryo-sei (the system of public lands and private estates) was established from the 11th century to the 12th century, the right to collect kanmotsu which had been considered as national land tax was transferred to lords of manors and the kanmotsu changed its nature to nengu (land tax).
さらに11世紀から12世紀にかけて荘園または荘園公領制が成立すると、それまで国家租税とされていた官物の収取権が、荘園領主へ移譲されていき、官物は年貢へと変質した。