In the first part, the total number of rice fields and the total amount of the annual tax to be imposed were written, and in the second part, the details of 'joden' (tax-free rice fields) and 'teiden' (taxable rice fields) were written.
最初に惣田数と年間可収租税総額を記載して、次に「除田」と「定田」のそれぞれの明細を列記した。