This is a register for interest-bearing rice loans from a government office to farmers. It lists the person giving the loan and the amount of rice. It was excavated from a government office. Interest-bearing loans (suiko) were loans of rice made by the government to farmers in spring and summer that were collected in fall with an interest of 30–50%. This document is a record of such loans. They were initially made to help farmers and agriculture, but starting in the middle Nara period, it became a form of taxation whose aim was to collect interest (rice). The document indicates that the suiko system was operated as far north as Akita Districts, with Akita Fort performing the tasks of levying and regulating taxes. The dating of other documents excavated there suggests that it was written in the Jingo-keiun era (760–770) during the Nara period.