We present UTDUSS, the UTokyo-SaruLab system submitted to Interspeech2024 Speech Processing Using Discrete Speech Unit Challenge. The challenge focuses on using discrete speech unit learned from large speech corpora for some tasks. We submitted our UTDUSS system to two text-to-speech tracks: Vocoder and Acoustic+Vocoder. Our system incorporates neural audio codec (NAC) pre-trained on only speech corpora, which makes the learned codec represent rich acoustic features that are necessary for high-fidelity speech reconstruction. For the acoustic+vocoder track, we trained an acoustic model based on Transformer encoder-decoder that predicted the pre-trained NAC tokens from text input. We describe our strategies to build these models, such as data selection, downsampling, and hyper-parameter tuning. Our system ranked in second and first for the Vocoder and Acoustic+Vocoder tracks, respectively.