It was established in the Kazueryo (Account Office), the Shuzeiryo (Bureau of Taxation), Dazai-fu (local government office in Kyushu) and later in the Shurishiki (Office of Palace Affairs) and Mokuryo (Bureau of Carpentry).
主計寮・主税寮・大宰府に設置され、後に修理職や木工寮などにも設置された。