However, those terms, koseki (the household registers), keicho (the yearly tax registers), and Handen Shuju (periodic reallocations of rice land) were terms used for the first time in the Taiho Ritsuryo (Taiho Code), and they never appeared in documents before that.
だが、戸籍・計帳・班田収授は大宝律令で初めて見られる用語であり、それ以前の文書には出てこない。