Accounting inspector - Kanjoginmiyaku

One of the positions in the Edo Shogunate. Inspected and supervised the duties of the Kanjo Gashira (financial advisor) and below. Gave opinions on the policies of the Kanjo Bugyo (financial advisor), and signed on requests and accounting ledgers. In the Kanjo Office, it was the second highest position after the Kanjo Bugyo (financial advisor), and had great authority as it was under the direct control of the Roju (senior councilors), and had the privilege of presenting to the Roju any irregularities found by the Kanjo Bugyo or below. The first two people appointed were Sano Masachika and Kokuryo Shigetsugu in 1682 (Tenwa 2), and they were initially called Kanjo Gashira Sashizoeyaku (financial advisor assistant), but from around 1688 (Genroku 1), they came to be called Kanjo Ginmiyaku (financial advisor ginmiyaku). The position had been vacant since 1699, but in 1712 (Shotoku 2) two people were appointed at the suggestion of Arai Hakuseki, and in 1722 (Kyoho 7) it was divided into the Kujikata (public affairs office) and Kattekata (private affairs office), with the Kujikata judging the validity of court decisions and serving in the Hyojosho (council of judges). The Kattekata audited the affairs of the accounting office, such as the collection of tribute and the receipt and disbursement of rice and gold. It was abolished in 1867 (Keio 3). It had a capacity of 2-4 people, a salary of 500 koku, and a salary of 300 straw bales. Its subordinates included the Aratameyaku (police inspector) and Shitayaku (police inspector).

[Mizuo Ohno]

Matsudaira Taro, "Research on the Edo Period Institutions" Reprint Edition (1993, Kashiwa Shobo)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸幕府の役職の一つ。勘定組頭(くみがしら)以下の職務の点検・監督にあたる。勘定奉行の政策についても意見を加え、伺書(うかがいしょ)や勘定帳に連署した。勘定所内では勘定奉行に次ぐ地位で、老中の直接支配を受けることから権限は大きく、勘定奉行以下に非違あるときは老中に開陳する特権をもつ。1682年（天和2）佐野正周(まさちか)・国領重次(こくりょうしげつぐ)の2名を任命したのが最初で、当初は勘定頭差添役(かんじょうがしらさしぞえやく)と呼ばれ、1688年（元禄元）頃より勘定吟味役と呼ばれるようになった。1699年以降空席となっていたが、1712年（正徳2）新井白石の建議により2名が任ぜられ、1722年（享保7）に公事方(くじかた)・勝手方(かってかた)に分割、公事方は訴訟の裁決の当否を判定、評定所(ひょうじょうしょ)に列する。勝手方は貢租徴収、米金の出納など勘定所事務を監査する。1867年（慶応3）廃止。定員2～4名、500石高、役料300俵。属僚に吟味方改役(あらためやく)・吟味方下役(したやく)がある。

［大野瑞男］

『松平太郎著『江戸時代制度の研究』復刻版（1993・柏書房）』

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