Together with taxes recorded in other registers, these documents formed the basis for clucking increases/decreases in tax burden each year, transfers of payment in money or kind and additional tax payments required of villages etc as well as receipts and expenditure for that year and other sums not recorded as part of these tabulations were recorded as sundry items.
取箇帳・郷帳に掲載された租税に加えて、年々増減のある運上・分一類や高掛物・付加税・諸物払代・拝借返納金などの各納物や村々に渡すべき金品など、当年の出納に関わる全てを記載し、地方勘定帳に記載しないものに関しては外記に記す。