From the Yusocho of Totomi Province, it is found that measures of reduction or exemption at that time ('Hanyu' conducting a reduction or exemption in proportion to damage if the damage was not more than four bu, 'Denso-men' (exemption from Denso) for damage not less than five bu, 'Socho-men' (exemption from Socho (taxes paid by rice and textiles) for damage not less than seven bu, and 'Soyocho-men' (exemption from Soyocho (taxes paid by rice, labor and textiles) for damage not less than eight bu) were taken faithfully, and it is possible to know that its form mostly accorded with the form prescribed by Engishiki (codes and procedures on national rites and prayers) which was written more than 150 years later.
遠江国の輸租帳からは当時の減免措置（4分以下の損害ならそれに比例した減免を行う「半輸」、5分以上なら「田租免」、7分以上なら「租調免」、8分以上なら「租庸調免」）が忠実に行われていたことを伺わせ、かつその書式が150年以上後に書かれた延喜式所定の書式とほぼ合致することを知ることが可能である。