For example, although the establishment of state ownership of both land and people was recognized as the first objective of the Taika Reform, the view that this was merely a proclamation of the concept of odo omin and that the system of state ownership of land and people was not established at the time of the reforms has been gaining prominence.
例えば、改新の第一の方針は公地公民制を確立したものとして評価されてきたが、これは王土王民の理念を宣言したのみに過ぎず、改新時に公地公民制という制度は構築されなかったとする見解も有力となりつつある。