  We reanalyze the mass matrix model of quarks and leptons that gives a unified
description of quark and lepton mass matrices with the same texture form. By
investigating possible types of assignment for the texture components of the
lepton mass matrix, we find that a different assignment for neutrinos than for
charged leptons can also lead to consistent values of the MNSP lepton mixing
matrix. We also find that the predicted value for the lepton mixing matrix
element $U_{13}$ of the model depends on the assignment. A proper assignment
will be discriminated by future experimental data for $U_{13}$.
