In terms of tax collection as well, taxes could not be collected from Shoen after they obtained the right of Shugoshi funyu (a right to reject the entrance of a Shugo) and they had no way to collect money without embezzling illegally.
荘園に対する収税についても守護使不入を勝ち得た荘園には介入の余地がなく、非合法で横領する他はこれらを支配下に組み入れることは困難であった。