Xuanzang's translation of the Abhidharmakośabhāṣya (Jushe-lun, 倶舎論 ) has been studied as a fundamental Buddhist doctrinal treatise in East Asia. The elucidations provided by Xuanzang's immediate disciples became the basis for subsequent commentaries. Scholarly works focused on these commentaries on the Jushe-lun are collectively called “Kusha-gaku ( 倶舎学 ),” and have assumed a significant role in the Japanese Buddhist tradition. Recent research has revealed that Kusha-gaku is the foundation of modern Japanese investigations into primitive and mainstream Buddhism. Thus, it is necessary to conduct a thorough analysis of Kusha-gaku. An effective approach for this task is using an analytical topic outline (kadan, 科 段 ) since it shows the commentator's comprehension and provides a condensed overview of the entire Jushe-lun. Despite previous efforts to represent the structure of kadan in the Jushe-lun through diagrams, substantial labor is required to compare the kadan structures across various works when conducting a paper-based analysis. To solve this problem, this paper proposes a markup methodology for the Jushe-lun-ji ( 倶舎論記 ) based on text encoding initiative (TEI) guidelines. The Jushe-lun-ji was authored by a direct disciple of Xuanzang and exerted a profound influence on the writing style employed in Kusha-gaku works. Consequently, the markup of the Jushe-lun-ji can serve as a model that can be applied to the complete collection of Jushe-lun commentaries. Within the Jushe-lun-ji, the entire text of the Jushe-lun is divided into sections at the discretion of the annotator, and annotations are inserted for each section. Each section is assigned a section title, and these sections collectively form a hierarchical structure based on their titles. However, not all section titles are included within a single hierarchical structure; rather, two independent hierarchical structures coexist, one covering the entire Jushe-lun and the other specific topics within it. To represent such a structure in the Jushe-lun-ji, the relationship between section titles is expressed using the element in accordance with the TEI guidelines. The dual hierarchical structures of those section titles are effectively conveyed through the dual usage of the element. This method elucidates the relationship between the Jushe-lun text and the section titles, thereby allowing for a comprehensive depiction of the Jushe-lun's structure as Linked Data.