The rescript consists of the preamble, the main part and the last part: the preamble indicates Emperor holding supreme command, saying 'Being Emperor, I myself am commander in chief,' the main part tells military men five types of virtue of loyalty, courtesy, military prowess, faithfulness, and frugality, and the last part orders soldiers and sailors to follow and practice them sincerely.
内容は、前文で「朕は汝ら軍人の大元帥なるぞ」と天皇が統帥権を保持することを示し、続けて、軍人に忠節・礼儀・武勇・信義・質素の5つの徳目を説いた主文、これらを誠心をもって遵守実行するよう命じた後文から成る。