This law book refers to Laws of codes and ethics (conduct) and "Hossoshiyo-sho" (The Essentials for the Judiciary) which is said to have been compiled by SAKANOUE no Akikane and revised by his grandson Akimoto, but in some cases provisions and texts different from the interpretation in "Hossoshiyo-sho" are presented, and it is highly valued in that it tries to interpret laws in accordance with the actual situation of society instead of sticking to rigid literal interpretation of laws.
律令格式や祖父坂上明兼が編纂し、明基が校訂したとされる『法曹至要抄』を参考としているが、条文や『法曹至要抄』の解釈とは違う案文を提示している部分もあり、杓子定規的な法文解釈に拘らずに社会の実情に合わせた法解釈を試みている点で評価されている。