Yusocho refers to an account book recording accurate figures of Denso (rice field tax) and Jishi (land taxes under the Ritsuryo system) actually collected in one year in order for the Ritsuryo government (ancient Japanese government of centralized governance) to survey the actual performance of government affairs by Kokushi (provincial governor), which was always carried by Kochoshi, one of Shidoshi dispatched to the capital by Kokushi, in charge of submitting Chocho (list of choyo (tribute and labor) and was submitted by Minbusho (the Ministry of Popular Affairs) by order of the government.
輸租帳（ゆそちょう）とは、律令政府が国司の政務実績を調査するために毎年1年間に実際に収納した田租・地子に関する正確な数値を書き上げさせた上で、国司が都に派遣する四度使のうち調帳を提出する貢調使に携帯をさせて民部省に提出させた帳簿。