Calculation form (scattered form) - Sanyojo

Japanese: 算用状(散用状) - さんようじょう

In ancient and medieval times, this was a document prepared to publish income and expenditure accounts. In many cases, it was prepared at the beginning of each year by practitioners to report on the previous year's situation, such as the annual tax settlement for manors, official business, and expenses related to Buddhist ceremonies and other events at temples. In regards to annual tax for manors, the lord's deputy and the local manor official prepared it for reporting to the lord from the local area, and submitted it to the lord. The details included the basic amount collected, the amount allowed to be deducted from that, and calculations of local expenditures, as well as the amount currently paid and the amount yet to be paid.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

古代･中世，収支決算を公表するために作成された書類。多くの場合，荘園の年貢･公事等の収支決算や，寺院等の法会･諸行事の実施に関する経費の収支決算のため，実務担当者が毎年の年のはじめに前年の状況を報告する目的で作成した。荘園の年貢に関しては，現地から領主への報告のために，領主の代官と現地の荘官が作成し，領主へ注進するかたちをとっている。その記載事項は，基本的収納額と，それから控除することを認められた分，および現地での支出を計算したうえ，現納分と未進分を書きあげている。

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

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