Accounting book - Accounting book

Under the Ritsuryo system, local officials submitted four types of ledgers ("Yodo no Kumon") to the central government to report on government affairs, and this ledger was an auxiliary ledger (branch document) to the Choshucho, one of which was the Choshucho. It was a ledger in which the provincial offices of each province recorded all official documents such as imperial edicts, imperial orders, and decrees that were exchanged between the central government and other provinces over the course of a year, along with the dates of exchange and the names of the envoys, and submitted to the Daijokan by a certain date. The Daijokan audited the keikaicho submitted under the supervision of the central government's chief clerks and the Choshucho envoys from each province, and checked whether there were any omissions in the exchange of official documents. The Accounting Book, along with the Tax Book, is one of the valuable documents for clarifying the actual state of local administration under the Ritsuryo system, and the Izumo National Accounting Book and the Ise National Accounting Book still exist.

[Hirata Koji]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

律令制(りつりょうせい)下において、地方官は中央政府に政務を報告するために4種の帳簿（「四度公文(よどのくもん)」）を提出するが、その一つである朝集帳の付属帳簿（枝文(えだふみ)）をいう。諸国の国衙(こくが)が1年間に中央政府や他国との間で授受中継した詔(しょう)・勅(ちょく)・符(ふ)などの公文書を、授受の月日と使人の姓名とともに記帳し、期日までに太政官(だいじょうかん)に提出した帳簿である。太政官では中央諸司主典(さかん)と諸国朝集使の参集のもとで提出された計会帳を監査し、公文書の授受に遺漏がなかったかどうかを確認した。計会帳は正税(しょうぜい)帳とともに律令制地方行政の実態を明らかにするための貴重な資料の一つであり、「出雲(いずも)国計会帳」「伊勢国計会帳」が現存する。

［平田耿二］

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