Accounting book - Accounting book

Japanese: 計帳 - けいちょう

(1) Ji-zhang A tax ledger from the Sui and Tang dynasties in China. It began in the Western Wei dynasty of the Northern Dynasty. It was an important ledger that was the basis for the control of the people through the equal land allocation and tax servitude system. Every spring, the head of a village, who was the representative of one hundred households, had the head of the household under his jurisdiction submit a declaration with information about the family and land, etc., and based on that, the amount of tax to be collected for the following year was tallied for each prefecture and county, and sent to the Duzhi (financial office) in the capital. Among the Dunhuang documents, a remnant of what appears to be a ledger from the Western Wei dynasty in the 13th year of the reign of Datong (547) was found. (2) A ledger for the tax levy under the Japanese ritsuryo system. It is also called the Daikeicho or Daicho. Along with the family register, it was a basic ledger under the ritsuryo system. Every year before June 30th, the kokushi required each head of household to submit a document that included the name, age, appearance, and whether the household was taxed or not, and compiled the documents to calculate the province's population, the number of taxed households, and the total number of tribunals. This was called a keicho, and one copy was made, one kept in the province, and the other was given to the Daichoushi, who sent it to the Dajokan before August 30th for inspection and kept it as a ledger for collection of tribunals for six years. The Shosoin documents include fragments of keicho for Ukyo, Yamashiro, Omi, and other areas. As the Ritsuryo government weakened, the keicho were not created faithfully, and by the mid-10th century, keicho came to be created based on family registers.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

(1) Ji-zhang　中国，隋，唐時代の徴税台帳。北朝の西魏に始る。均田，租調役制度による人民支配の基礎となる重要帳簿。毎年春に百戸の代表者である里正が管轄下の戸主から家族，土地などを記入した申告書を提出させ，それをもとに州，県ごとに，翌年度に徴収すべき税額などを集計し，首都の度支 (財政官庁) に送る規定であった。敦煌文書中に大統 13 (547) 年，西魏のものと推定される計帳らしい残巻が見つかっている。 (2) 日本の令制の調庸賦課の台帳。大計帳，大帳ともいう。戸籍とともに令制の基本的帳籍。毎年6月 30日以前に，国司は各戸主に，その戸口の氏名，年齢，容貌，課・不課の別などを注記した手実 (しゅじつ。書類) を提出させ，これをまとめて，国内の人口，課口数，調庸の総数などを算出した。これを計帳といい，写しを1通作成して，1通は国におき，もう1通は大帳使に持たせて8月 30日以前に太政官に送り点検を受け，調庸の徴収台帳として6年間保存された。正倉院文書には，右京，山城，近江などの計帳の断簡 (だんかん) がある。律令政治がゆるむにつれて，その作成も忠実には行われず，10世紀中頃には戸籍によって計帳が作られるような状態になった。

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