Shozeicho was created in three copies a year; one of those was kept by kokufu to serve as material used for succession at the time of replacement of kokushi, and for creation of shozeicho of the following year, and the two of those were submitted to Daijokan attached to some related material (shibun) that could confirm the balance of financial affairs including denso, suiko, almsgiving, and building and preservation cost of Kokubun-ji Temple, by February 30 each year (in the old lunar calendar) except Dazaifu where by May 30 (in the old lunar calendar).
正税帳は毎年3通が作成され、1通は国府に留めて国司交替時の引継や次年度の正税帳作成の資料とし、残り2通は毎年2月30日_(旧暦)（ただし、大宰府のみは5月30日_(旧暦)）までに田租や出挙、賑給、国分寺造営・維持費など財政収支を裏付ける関連資料（「枝文」）を添えて太政官に提出された。