However, the exemption of Kanmotsu required the consent of Daijokan (Grand Council of State), Minbusho (Ministry of Popular Affairs), the exemption that Kokushi could give were in principle only for Zoeki.
ただし、官物の免除は太政官・民部省の許可が必要だったため、国司の認めることができた不輸は原則として雑役の免除だった。