Under Torei (codes in the Tang era), shikiden (or shikibunden) were provided to the government officials who held governmental posts and kugaiden were a source of revenue for governmental institutions, while under the Taiho code, both were provided to government officials and there were no fundamental difference between the two.
唐令では、職田（職分田）は官職を有する官人へ支給され、公廨田は官庁の収入源として規定されたのに対し、日本の大宝令では、両者とも官人を対象としたものであり、両者間の本質的な差異はなかった。