However, many experts have doubts about the description concerning the imperial edict issued on the Taika Reforms, so that it is difficult to conclude hastily that Handen Shuju-no-ho came into effect at this time.
しかし、この改新の詔に関する記述には多くの疑義が出されており、このとき班田収授法が施行されたと即断することはできない。