In it, they divided the fields between 'sonden' (damaged fields) from which harvest could not be expected and 'tokuden' (productive fields) from which harvest could be expected, and calculated and recorded the expected amount of tax to be imposed on the local area.
収穫不可な「損田」と収穫可能な「得田」に分類して在地における見込み租税額などを算定・記載した。