When any kanshutsu (difference) occurred in the amount of rice by ten thousands bunches and above for taikoku, eight thousands and above for jogoku, six thousands and above for chugoku and four thousands and above for gekoku compared to any other account book and material, shuzeiryo made a shozei henkyakucho containing a mention on the reason of return and submitted to Minbusho, and if Minbusho judged it as convincing, it was signed and sent to ryoseikoku along with shozeicho to be returned.
正税帳と他の帳簿・資料などを照合して、正税帳と他の帳簿・資料との間に稲穀数の差が大国で1万束、上国で8千束、中国で6千束、下国で4千束以上の差（「勘出」）が発生した場合に、主税寮が返却事由を記した正税返却帳を作成して民部省に提出、民部省がこれを適切と判断すれば押署の上で正税帳の返却時に令制国側に送付された。