In principle, gocho were prepared per province, but Ezochi (inhabited area of Ainu), Ryukyu and Shodo-shima Island were each treated as one province, and Mutsu Province was divided into seven parts.
作成単位は原則として国だが、蝦夷地、琉球、小豆島がそれぞれ一単位となり、陸奥国は7つに分割された。