However, while Handen Shuju ho (the law of periodic reallocations of rice land) was functioning, the handenshi (land reallocator) would survey rice fields that had fuyu no ken and confirm that they were excluded as targets of handen and in later years, there were rice fields that had fuyu no ken, but did not have funyu no ken.
班田収授法が機能していた時代には不輸の田地に対しても班田使が調査を行って班田の対象外であることを確認することが行われており、後世においても不輸の田地でも不入の権を有していない田地も存在していた。 - Wikipedia日英京都関連文書対訳コーパス