…In the Edo period, tax and other accounting books were called accounting books. There were two types of accounting books, the local accounting book and the treasurer accounting book, which were prepared annually by the Shogunate magistrate's office, the daimyo's office, and the distant province magistrate's office and reported to the accounting office. In addition, the tax accounting book that allocates the village tax to the village's farmers and calculates their income and expenditure, and the gold and silver accounting book for the income and expenditure of merchants are also types of accounting books. The local accounting book is a book that settles the income and expenditure of the rice tax and the additional small taxes, transport contributions, rice tax, and other miscellaneous taxes after they are paid. … *Some of the terminology used in reference to the "Treasury Accounting Book" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…江戸時代には年貢そのほかの決算帳簿を勘定帳と称した。幕府代官所,大名・遠国奉行預所ごとに毎年作成して勘定所に報告する勘定帳に,地方(じかた)勘定帳と御金蔵(おかねぐら)勘定帳の2種があり,また村請年貢を村内高持百姓に割り付け,その収支を計算する年貢勘定帳,商家の収支についての金銀勘定帳も勘定帳の一種である。地方勘定帳は年貢米金およびこれに付加する小物成・運上冥加・口米金その他の雑税の出納・皆済後決算する帳簿である。… ※「御金蔵勘定帳」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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