In shikimoku the section of so-called 'reason in the samurai society' regarding incomes from land taxes on shoryo (territory), Nenkiho (a legal principle for the statute of limitations on land in possession) and so force were clearly described, while only indirectly mentioned in the form of proviso, details, and article of exceptions.
所領給与・年紀法などの所謂「武家社会の道理」に関する部分については明記はされているものの、但書や細目、例外条項の形で触れられており、間接的に触れているに過ぎない。