Magistrate of Accounts

One of the positions in the Edo Shogunate and various feudal domains. The titles "kanjo bugyo" and "gashira" also appeared in the Kamakura and Muromachi periods. The Edo Shogunate's kanjo bugyo was the head of the accounting office, and was responsible for the governance of the Tenryo, collection of tributes, financial management, and litigation between the Tenryo and the feudal lords and hatamoto of the Kanto region. Along with the temple and shrine magistrate and the town magistrate, it was one of the three magistrates and a member of the Hyojosho (council of councilors). Until around the Genroku period (1688-1704), it was called kanjo gashira, but there are many unknowns about how it was established. In 1609 (Keicho 14), Matsudaira Masatsuna was ordered to be in charge of accounting, and in 1615 (Genna 1), he took on the role of kanjo bugyo when he was appointed as a senior councilor. In 1635 (Kan'ei 12), the shogunate decided the responsibilities of the senior councilors and other important posts, and Masatsuna, Itami Yasukatsu, Ina Tadaharu, Okochi Hisatsuna, and Sone Yoshitsugu were assigned monthly duties in handling lawsuits between the Kanto shogunate and farmers, which later became the duties of the financial magistrates. In 1642, Sakai Tadayoshi and Sugiura Masatomo, who were caretakers and whose duties included the payment of pensions and banknotes, were ordered to carry out national audits, while Sone, Sakai, Sugiura, and Itami were ordered to handle the receipts and disbursements of taxes and grain, and Ina was relieved of his position as financial magistrate. At this point, the agricultural administration department and the financial accounting department were unified, and the financial magistrate system was established. The magistrates were limited to four people, and sometimes three to five. In 1721 (Kyoho 6), the Accounting Office was divided into the Public Affairs Office and the Private Affairs Office, and the following year the Magistrates were also divided into both, with each working on a yearly rotation. For example, under the control of the Roju, they were assigned to the Hibiscus Room, a rank of Junior Fifth Rank with a salary of 3,000 koku, a salary of 700 straw bales, and an allowance of 300 ryo. They controlled the Accounting Group Head, Accountant, Accountant in Charge, County Magistrate, Daikan, Rice Bill Inspector, Magistrate of Storehouse, Magistrate of Gold, Magistrate of Lacquer, Magistrate of Forest, River Boat Inspector, and Court Administration Office Retention Officer. Since 1698 (Genroku 11), when Matsudaira Shigeyoshi was appointed as Road Magistrate, one of the Accounting Office Magistrates of the Public Affairs Office also served as Road Magistrate.

[Mizuo Ohno]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸幕府や諸藩の職制の一つ。鎌倉・室町時代にも勘定奉行、勘定頭(がしら)の名称がある。江戸幕府の勘定奉行は、勘定所の長官として天領支配、貢租徴収、財政運営や天領と関八州の大名・旗本領などの訴訟を管掌し、寺社奉行・町奉行とともに三奉行の一つで評定所(ひょうじょうしょ)の構成員である。元禄(げんろく)（1688～1704）ころまでは勘定頭と称したが、成立の経緯は不明な点が多い。1609年（慶長14）松平正綱(まさつな)が会計総括を命じられ、15年（元和1）老中就任とともに勘定奉行を兼務した。1635年（寛永12）幕府は老中以下主要役職の管掌事項を定め、関東幕領と農民の訴訟は正綱、伊丹康勝(いたみやすかつ)、伊奈忠治(いなただはる)、大河内久綱(おおこうちひさつな)、曽根吉次(そねよしつぐ)の月番勤務とし、これが後の勘定奉行の職掌とされる。1642年金銀納方を職務の一とした留守居(るすい)のうち酒井忠吉(ただよし)、杉浦正友(まさとも)が国用査検、曽根、酒井、杉浦、伊丹が租税財穀出納を命じられ、伊奈は勘定頭を免(ゆる)された。この時点で農政部門と財政経理部門が合一し勘定頭制が成立した。奉行の定員は4名で、ときに3～5名。1721年（享保6）勘定所は公事方(くじかた)・勝手方(かってかた)に分かれ、翌年奉行も双方に分けられ1年交代で勤務した。老中支配で芙蓉間詰(ふようのまづめ)、役高3000石で従(じゅ)五位下、役料700俵、手当金300両支給を例とした。勘定組頭、勘定、支配勘定および郡代、代官、切米手形改役、蔵奉行、金奉行、漆(うるし)奉行、林奉行、川船改役、評定所留役(とめやく)などを支配。1698年（元禄11）松平重良(しげよし)の道中奉行兼帯以来、公事方勘定奉行の1人が道中奉行を兼務した。

［大野瑞男］

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