It is possible to know the image from itsubun (a composition previously existed but doesn't exist now) of Yusocho of Hamana County, Totomi Province which was created in 740 and constituted part of Engishiki (codes and procedures on national rites and prayers), Kyakushiki code (amendments and enforcement regulations (of the ritsuryo)) of Shuzeiryo (Bureau of Taxation) and Shoso-in Monjo (Shoso-in Temple archives).
延喜式主税寮格式と正倉院文書の一部となっている天平12年（740年）作成の遠江国浜名郡の輸租帳の逸文からおおよその姿を知ることが可能である。