Yusocho (the field-tax report) (輸租帳)
Yusocho refers to an account book recording accurate figures of Denso (rice field tax) and Jishi (land taxes under the Ritsuryo system) actually collected in one year in order for the Ritsuryo government (ancient Japanese government of centralized governance) to survey the actual performance of government affairs by Kokushi (provincial governor), which was always carried by Kochoshi, one of Shidoshi dispatched to the capital by Kokushi, in charge of submitting Chocho (list of choyo (tribute and labor) and was submitted by Minbusho (the Ministry of Popular Affairs) by order of the government. It was also called Socho.
It is possible to know the image from itsubun (a composition previously existed but doesn't exist now) of Yusocho of Hamana County, Totomi Province which was created in 740 and constituted part of Engishiki (codes and procedures on national rites and prayers), Kyakushiki code (amendments and enforcement regulations (of the ritsuryo)) of Shuzeiryo (Bureau of Taxation) and Shoso-in Monjo (Shoso-in Temple archives). 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. Although the same kinds of items were listed for each country afterward, if a reduction of or exemption from Denso/Jishi was conducted at that time due to a disaster and so on, a reason for such reduction or exemption, actual amount of reduction or exemption and a list of names of persons (Kyomyo (list of many names)) subject to such reduction or exemption were described. From the Yusocho of Totomi Province, it is found that measures of reduction or exemption at that time ('Hanyu' conducting a reduction or exemption in proportion to damage if the damage was not more than four bu, 'Denso-men' (exemption from Denso) for damage not less than five bu, 'Socho-men' (exemption from Socho (taxes paid by rice and textiles) for damage not less than seven bu, and 'Soyocho-men' (exemption from Soyocho (taxes paid by rice, labor and textiles) for damage not less than eight bu) were taken faithfully, and it is possible to know that its form mostly accorded with the form prescribed by Engishiki (codes and procedures on national rites and prayers) which was written more than 150 years later.
After the 10th century when the Ritsuryo system became loosened, Yusocho came to loose substance gradually. 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).