Another distinguishing feature of chūsei-shōen are their exemptions from some kinds of tax imposed by the central government. In the middle or the end of the Heian period there were two types of tax. One type of tax was corvee labor under the supervision of "kuni", and the other was a tax on farm products (about three percent of rice or other farm products). To evade these taxes, peasants wanted to be ruled and protected by the shōen owners, which was usually a politically influential Buddhist temple, Shinto shrine or court noble. To achieve this protection by the shōen owners, peasants donated the nominal land ownership of the fields they cultivated to shōen owners. These fields, nominally donated to the ownership of a shōen were historically called . Then the "shōen" owners who received "donated lands" from the "shōmin" peasant populace negotiated with the "kokushi" or directly with the central government and achieved tax exempt status. Most chūsei-shōen gathered vast amounts fields through the process of receiving donated lands from peasants as kishinchi. In this sense, chūsei-shōen is sometimes called kishinchi-kei-shōen (寄進地系荘園, lit. "estates of donated fields").