| Item | Cost per koku | Comments |
| Direct cost | 1.211(yen) | |
| Electricity | 0.093 | |
| Linen bags | 0.881 | |
| Preparatory inspections | 0.035 | There are varations by region. This number is the mean |
| Export rice inspection | 0.190 | |
| Association fees | 0.012 | There are varations by region. This number is the mean |
| Indirect costs | 0.229 | |
| Taxes | 0.035 | Interest for investment capital |
| Interest | 0.048 | Repairs 16 rin, repayment, depreciation 4 rin |
| Machinery repairs, | 0.048 | |
| Depreciation | 0.095 | Lights, telephone, and other office equipment, etc. |
| Office costs, misc. | 1.440 | |
| Total |
Note : Based on Taichung Province and Taipei Province rice grain association surveys.
Source : Komoto Msanobu, " Toranken ni tsuite, " Taiwan Nojoho, Dai 31 nen, No.16, June 1935, p.20.