Despite the fact that the people such as IKI no Hakatoko who once visited Tang Dynasty and SATSU Kokaku who was originally Chinese and became naturalized in Japan were involved in the project of compiling Ritsuryo Code, the leaders of the project such as Imperial Prince Osakabe and FUJIWARA no Fuhito were not experts of the system of Ritsuryo in Tang, and as such, what was decided as Taiho Code was idealistic in its tendency.
しかし律令編纂には入唐経験のある伊吉博徳や、唐から帰化した薩弘恪などが加わってはいたものの、作成を主導した刑部親王や藤原不比等らは唐律令の実態に精通していた訳ではなく、やや理想的な傾向を残すものでもあった。