Although Fuyu no ken was established in the form of Kanshofu sho, as kokushi (provincial governors) came to have more authority later on, they were often allowed to grant authorization (remission of tax by kokushi) to themselves, as well as connected aristocrats, shrines and temples.
不輸の権は官省符荘をもって成立したが、のちに地方における国司の権限が強大となると、しばしば自分自身や、縁故のある貴族・寺社に対し、国司による認可（国司免判）が認められるようになった。