Though the distinction between yusoden and fuyusoden varied depending on the times, it is commonly understood that kubunden (rice fields given to each peasant), iden (rice fields given based on the court rank), kuden (rice fields given to those who did meritorious deeds for the state), shiden (rice fields given by the Emperor), kokuzoden (rice fields given to local officials), gunjishikiden (rice fields given to gunji (local magistrate) and konden (newly developed rice fields) were categorized as yosoden and shikiden (rice fields given to high-ranking officials), kugaiden, ekiden, kanden (imperial rice fields), jiden (rice fields associated with temples), shinden (rice fields associated with shrines) and unemeden were categorized as fuyusoden.
輸租田と不輸租田の区別は時期によっても異なるが、通説では口分田・位田・功田・賜田・国造田・郡司職田・墾田が輸租田、職田・公廨田・駅起田・官田・寺田・神田・釆女田が不輸租田にあたる。