Once kankai (audit) had been done at Shuzeiryo (Bureau of Taxation) of Minbusho (Ministry of Popular Affairs) to make sure there was no digital inconsistency, unpaid or deficit compared to the related material, Minbusho issued and handed over the hensho (a document as receipts, but also as proof of delivery or transport when presented goods and paid money to government office) to Shozeichoshi, or if there was any problem, shozeicho was sent back along with shozei henkyakucho.
正税帳は民部省主税寮において勘会（監査）を受けて、関連資料との数値の不一致や未納・欠損が生じていないことが確認されると、民部省から正税帳使に託する形で返抄（請取書・領収書）が送付され、問題がある場合には正税帳は正税返却帳を添えられて送り返された。