Tax exemption for kanmotsu needed the approval from Daijokan (Grand Council of State) and Minbusho and so kokumen sho was basically zatsueki menden which approved the exemption of odd-job tasks.
官物の不輸は太政官・民部省の許可が必要なため、国免荘は基本的に雑役の免除を認めた雑役免田だった。