The so-called Tsukuda in practice and Mita same, and Mita with a military color, Tsukuda then have a civilian character of the specific matters by local puisne, clerks to administered.

• 所谓佃田实际上和屯田一样，而屯田带有军事色彩，佃田则具有民政性质，具体事务由地方的掾、吏来经管。