However, since it was treated as materials necessary for examination at zuryo koka sadame (the conference for judging Zuryo's result) along with Shozeicho (balance sheets of tax rice), Yusocho was created until the 12th century, but it is said that descriptions contained in Yusocho were excerpts from and copies of past records which did not mirror reality (Socho of Settsu Province believed to be made in 1120 and so on).
しかし、正税帳とともに受領功過定の審査に必要な資料とされていたため、12世紀までは作成されていたものの、現実を反映していない過去の記録の引き写しであったと言われている（保安(日本)元年（1120年）作成とされる摂津国租帳など）。