With the 1368 half-tax decree, the regime had come a long ways from the 1352 decree, but the realities of samurai incursions that had already taken place could not be reversed. Here, what was ideologically stated openly departed from what was actually taking place in the provinces. As we saw above, the incursions of the samurai and the "shugo" lords on the estates were severe despite the 1368 decree. And with the fifteenth century, this trend of land grabbing became ever more pronounced. I must conclude that the 1368 decree was, on the whole, ineffective in stopping the warriors from taking control over the estates and their income, given the evidence of continued warrior takeovers. In a sense, the 1368 decree was an ideological document that attempted to legitimize the Ashikaga regime in the eyes of the nobles, following from the closer connections that were established between the shōgun and the imperial court. Furthermore, the Ashikaga shōguns were not able, even if they had the desire, to stop the continued incursions of warriors on the income of the estates. However ineffective, the 1368 decree recognized noble interests were defended ideologically by a warrior regime, and in the process tied together the interests of both.