According to such itsubun, what was listed firstly was the total area of rice field and the number of ketsujoden (the number of lacking and/or surplus fields), and what was listed secondly was the breakdown of special fields such as Fuyusoden (tax free rice field) and so on, and then the breakdown and total amount of Denso (rice field tax) and Jishi (land taxes under the Ritsuryo system) were listed.
それによれば、まず国内の総田積と前年の欠乗田数（田の過不足数）を挙げ、次に不輸租田などの特殊な田の内訳を挙げ、更に田租や地子の内訳・総額を挙げる。