As for the distinction between A-type and B-type, for example, Manyo-gana representing the sound of "き" (ki) included in the Chinese characters of 支, 吉, 峡, 来 and 棄 were A-type characters and used to write "き" (ki) of "aki" (autumn), "kimi" (you), "toki" (time) or "kiku" (listen).
甲乙の差異については、例えば「き」を表す万葉仮名は支・吉・峡・来・棄などの漢字が甲類の「き」とされ、「秋」や「君」「時」「聞く」の「き」を表していた。