For example, in article 19 'Because there were no boats to transport at Umatsu (馬津)..' and in article 25 'Motonaga collects 12,000 bundles of rice and more for clothing of kodokushi (購読師) and for an annual offering to monks and nuns' exactly describe the works kokushi should do as la ocal administrator..
例えば19条の「馬津の渡りの船無きに依り・・」、25条の「購読師の衣料並びに僧尼等の毎年の布施の稲万２千余束の事」などはまさに地方行政として国司が果たすべきであった仕事が書かれている。