Such differences, however, do not alter the fact that a major reform occurred under the regime of Emperor Kotoku, and the contents of the edict are thought to be based on the principle of Odo Omin (the fundamental principle that all people and land belong to the Emperor) which led to the Ritsuryo system later adopted in Japan.
ただし、孝徳期に大規模な改革が行われたことに違いはなく、後の律令制へつながっていく王土王民を基本理念とした内容だったと考えられる。