Fuyusoden (不輸租田)

Fuyusoden was a rice field exempted from tax according to the Japanese ritsuryo system (a system of centralized government based on the ritsuryo code).

Fuyusoden mainly included shinden (also referred to as kamita, kanda) which was a paddy field affiliated with a shrine, jiden (also referred to as terada) which was a paddy field affiliated with a temple, kanden (imperial estates) which was a paddy field allotted according to government rank, chokushiden (imperial proprietorships and land), and kugaiden (estates belonging to government officers.)
It originated when the government made the tax payers directly transport their land taxes (rice) to the government officials and temples and shrines through the government.

In the mid Heian period, kaihatsu ryoshu (local nobles who actually developed the land) began to donate their land to temples or high-ranking aristocrats in order to make their land fuyusoden (donated-type of shoen [manor]); however, they were required to submit kugen (official documents authorized by kokushi [provincial governor] or Gunji [local magistrate] for transfer of the ownership of private property) consisting of daijokanpu (official document issued by Daijokan, Grand Council of State) and minbushofu (official document issued by the minister of minbusho) based on the chokkyo (the imperial sanction) to have their land designated as fuyusoden -- Shoen which consisted of fuyusoden with the complete set of documents submitted was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs), and shoen which was virtually treated as fuyusoden merely with approval of kokushi was called kokumen shoen (provincially exempted shoen). Since the Kanshofu sho was the only fuyusoden and shoen with government approval, shoen without kugen submitted (especially, kokumen shoen) was eliminated for consolidation purposes when Manor Regulation Acts were issued.

[Original Japanese]