The "kanrei" Yoriyuki promulgated the last half-tax decree (hanzei) in 1368. This decree was a comprehensive and decisive intermediary instrument that was used to tie noble interests to the regime: it outlawed the halving of lands owned by the imperial family, those lands under the control of major temples, and those that were owned by the imperial regents (the Fujiwara). Exceptions also included noble lands that were given full title by the previous shōgun, and estates managed by the samurai stewards ("jitō"). This decree was applicable to all estates nationwide, and its real importance was the strong language used to deter further samurai incursions onto the estates, and to defend the interests of the nobles in the face of the samurai incursions that had already taken place. Unlike the earlier half-tax decrees, this one was conservative, and its aim was to protect noble lands from division rather than to justify it.