Letter of Control

Japanese: 支配状 - しはいじょう

In ancient and medieval times, this was a document for allocating expenditures to manors. In this case, control means to distribute, and it is also called a descending register. This document clearly shows the accounting situation of the lord who collected the annual tax and land rent from the manor, and distributed the tax in accordance with the domestic economic circulation system. When the annual tax arrives from the local area, it is prepared by a person in the lord's household who is in charge of the actual accounting, such as a public document called "nosho kobun." The details of the document include the amount of the tax that has arrived, the amount to be sent to the main household if there is any service to be performed, deducting the cost of transportation, and then re-weighing the amount from the local collection bucket into the lord's measuring bucket (to-de-tsu), and writing down the amount to be distributed for each purpose.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

古代･中世，荘園領主等の支出配分状。この場合の支配は配分することであり，下行帳ともいう。荘園等から年貢･地子を収取した領主の側において，それらの年貢等を家内経済流通機構にあわせて配分するにあたり，その経理状況を明示した文書。現地から年貢等が到来した段階で，領家内において，たとえば納所公文といわれるような出納の実務にあたる者が作成した。その記載事項は，到来額から，本家にたいする所役がある場合はその分を送進し，運送についての経費を除いたあと，あらためて現地の収納斗から領家の計量斗にはかりなおし(斗出)，それを各用途別に分配した額を書きあげている。

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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