Accounting chief

One of the positions within the Edo Shogunate's Accounting Office. Under the Accounting Magistrate, they controlled various officials such as Accountants and Chief Accountants, and were in charge of agricultural administration and financial accounting. Some historical documents state that they were established in 1664 (Kanbun 4), but this is questionable as the name can already be seen around the Kan'ei period. In 1672, the standards were set at 12 people and a salary of 100 koku, but in 1682 (Tenwa 2), the salary was abolished. At the time, the composition was 2 people for the Goten, 4-7 people for the Kamigata, and 4-8 people for the Kanto region. In 1722 (the 7th year of the Kyoho era), the salary was increased to 350 koku, and the following year the division between Kamigata and Kanto was abolished and the duties were divided into Goten-tsume, Kattekata, Torika-aratame, Ukagaikata, and Shomuki account book-keeper positions, with a total of 10 to 13 group leaders assigned to each position, and this system continued roughly until the end of the Edo period.

[Mizuo Ohno]

“Edo Shogunate Financial History Theory” by Mizuo Ohno (1996, Yoshikawa Kobunkan)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸幕府勘定所内の役職の一つ。勘定奉行の下で勘定・支配勘定などの諸役人を支配し、農政と財政経理を担当した。1664年（寛文4）創設の史料もあるが、すでに寛永頃にこの名称がみられることから疑問である。1672年定員12名・役料100俵の基準を定めたが、1682年（天和2）役料を廃した。当時の構成は、御殿(ごてん)2名・上方(かみがた)4～7名・関東方4～8名。1722年（享保7）役高350俵となり、翌年上方・関東方の区分は廃止され、御殿詰・勝手方(かってかた)、取箇改(とりかあらため)・伺方(うかがいかた)・諸向(しょむき)勘定帳改に分課され、計10～13名の組頭が配属されて、ほぼこの体制は幕末まで続いた。

［大野瑞男］

『大野瑞男著『江戸幕府財政史論』（1996・吉川弘文館）』

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例