In these regulations, it was stipulated that jiden fields were excluded from farmland for which allocation was made every six years, or were specified for Fuyusoden (the farmland for which tax was exempted).
令文には、寺田を6年1班の班田収授の対象から除外する、すなわち不輸租田（租税を免除した田地）とすることが規定されていた。