Accounting office - Kanjosho

An office of the Edo Shogunate. With the Chief Accountant Bugyo (magistrate of the shogunate), it was responsible for the governance of the Tenryo (shrine territory), the collection of tributes, financial affairs, and litigation between the Tenryo (shrine territory) and the feudal lords and hatamoto (shogunate vassals) of the Kanto region. It was divided into the Goten Kanjosho (palace accounting office) in the inner citadel of Edo Castle, and the Shimo Kanjosho (lower court accounting office) next to the Otemon Gate. The staff included the Kanjogashira (accounting chief), Kanjo (accounting office), and Shimo Kanjosho (controlling accountant), and were initially divided into the Goten-tsume (palace affairs office), Kamigata (upper court), and Kanto-gata (eastern court), but in 1721 (6th year of the Kyoho era) it was divided into the Kujikata (public affairs office) which was responsible for public affairs and litigation, and the Kattekata (private affairs office) which handled financial affairs, and in 1723 the Goten Kanjosho was divided into the Goten-tsume (palace affairs office) and Kattekata (private affairs office), and the Shimo Kanjosho was divided into the Torikakata (attempting affairs office), Ukagaikata (attempting affairs office), and bookkeepingkata (bookkeeping office), and the number of staff was increased. The Kanjo Ginmiyaku (accounting office inspector) acted as a supervisor. There were always 12 accounting group leaders, with a salary of 350 bales, and the position of Takibi no Mazume. Accountants had a salary of 150 bales, and the position of Yakibi no Mazume. Control accounting groups were below the rank of Memie, with a salary of 100 bales, and the position of Tsutsuji no Mazume.

[Mizuo Ohno]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸幕府の役所。勘定奉行(ぶぎょう)を長官とし、天領支配と貢租徴収、財政事務、天領と関八州の大名領・旗本領の訴訟を管掌した。江戸城本丸殿中の御殿勘定所、大手門横の下(しも)勘定所に分かれる。職員は勘定組頭、勘定、支配勘定などで、最初は御殿詰・上方(かみがた)・関東方に分かれていたが、1721年（享保6）公事(くじ)・訴訟を受け持つ公事方と、財政事務を行う勝手(かって)方に分かれ、23年御殿勘定所は御殿詰・勝手方、下勘定所は取箇(とりか)方・伺(うかがい)方・帳面方に分課し、職員を増員した。監視役として勘定吟味役(ぎんみやく)がある。勘定組頭は常時12名、役高350俵、焼火間詰(たきびのまづめ)。勘定は役高150俵、焼火間詰。支配勘定は目見(めみえ)以下、役高100俵、躑躅間詰(つつじのまづめ)である。

［大野瑞男］

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