These mokuroku were keicho that were required by law to be submitted to Kyoto no later than the end of the eighth month every year, and Kyoto planned the revenue for each year and for the number of households (especially households bearing duties) throughout Japan with mokuroku.
令規定に毎年八月末日までに京に進上するべく義務づけられた計帳とはこの目録を指し、京都ではこれによって毎年の歳入予定を知るとともに、全国の口数、特に課口数を掌握していたのである。