Stories in "Kojidan" get their subject matter from anecdotes about the aristocracy, customs and practices of the court and military households, and folklore, and many include excerpts from earlier literature such as "Shoyuki" (The Diary of FUJIWARA no Sanesuke), "Fuso Ryakki" (A Brief History of Japan), "Chugaisho" (The Narrative of FUJIWARA no Tadazane), and "Fukego" (A Collection of the Sayings of FUJIWARA no Tadamitsu).
貴族社会の逸話・有職故実・伝承などに材を取り、『小右記』『扶桑略記』『中外抄』『富家語』などの先行文献からの引用が多い。