As for the difference of sounds between A-type and B-type, Hashimoto presumed that A-type characters had the sounds of i, e, and o, same as the current ones, while B-type had the sounds of ï, ë and ö.
橋本は甲乙の音価の違いについて、甲音は現在のものと同じ音i,e,oとし、乙音をï,ë,öと推定した。