While some believe that the Omi-Ryo did not exist at all, others believe that all the laws and legislation enacted during the reign of the Emperor Tenchi were later called Omi-Ryo collectively; that the code was partially written but not completed, or that it was almost completed but only a part of it was executed.
まったく令は存在しなかったとする説、天智期に制定された諸法令を総称して、後代に近江令と呼んだとする説、完全ではないがある程度の令が編纂されたとする説、ほぼ完全な形に近い令が編纂されたが施行は一部にとどまったとする説、などである。