At government offices, the replacement record were made in order to confirm the amount of rice tax held at the time of the change of a provincial governor (kokushi), and the book of allotted farmland (handen chobo mokuroku) were made when farmlands were allotted.
官司でも国司の交替の際に正税などの在庫を確認する交替実録帳や班田実施時に作成する班田帳簿目録などが作られた。