Also there is a theory that the very fact that enforcement of the Handen Shuju Ho (the law of periodic reallocations of rice land) could not be carried out after the Heian period had more effect on the collapse of the Kochi-komin Sei, or that the Kochi-komin Sei was not thoroughly carried out from the beginning.
また班田収授法の実施が平安時代以降行えなくなった事実のほうこそ公地公民制の崩壊への影響はより大きく、あるいは最初から公地公民制は不徹底だったという説も存在する。