Kirigami (forex) - Kirigami

…Those who traded in coins were called kaezeni, kaesen, kawashizeni, and kawashi, and those who traded in rice were called kaemai and kawashimai. The bills and certificates used were called saifu, warifu, and kawashi, kitspu, and kirigami. Kaezen and kaemai had two meanings: (1) when rice coins were exchanged for bills in a manor or a nearby city when sending rice coins to a distant place, such as for transporting annual tax, and then sent to the manor's lord, who received the money in rice coins in Kyoto, Yamazaki, Nara, Sakai, etc., and (2) when rice coins were borrowed, a bill was issued against the manor's annual tax and promising payment at the manor. …

*Some of the terminology explanations that mention "kirigami (exchange)" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…銭を対象とするものを替銭（かえぜに∥かえせん∥かわしぜに∥かわし）と呼び，米を対象とするものを替米（かえまい∥かわしまい）といった。また利用された手形･証書を割符（さいふ∥わりふ∥かわし），切符（きつぷ），切紙（きりがみ）などと呼んだ。替銭･替米は，(1)年貢の輸送などの遠隔地への米銭送付に際して，荘園あるいはその近傍の都市で手形に替え，これを荘園領主に送付し，京都，山崎，奈良，堺などで米銭で受け取る場合と，(2)米銭の借用に際して，荘園年貢を引当てとし，荘園現地での支払を約束する手形を振り出す場合との両義を意味した。…

※「切紙（為替）」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