Based on the results of kodencho and jukocho, actual handen (allotting farmland to farmers) was performed, however, the descriptions in kodencho gradually became untrue as Handen Shuju ho (law of rice field allotment system) was emasculated.
校田帳と授口帳の結果より実際の班田を行ったが、班田収授法の形骸化とともに校田帳の記述も不実なものとなっていった。