According to the report, Gakusha-sei system was to be adopted to replace Daigaku-ryo or Gakushuin, consisting of five subjects: Honkyo-gaku (study of Japanese classical literature, Shinto), Keisei-gaku (politics, economics), Jisho-gaku (literature, calligraphic works and paintings), Hogi-gaku (medicine, art), and Gaiban-gaku (Western studies, science).
報告では、大学寮・学習院に替わって学舎制を導入して本教学（国学・神道）・経世学（政治・経済）・辞章学（文学・書画）・方伎学（医学・芸術）・外蕃学（洋学・科学）の5科編成の構成とした。