Expenses - Takushi

A Chinese title of official position in charge of central finance. After the Wei and Jin dynasties (220-420), the Duzhi Minister was appointed, and in the Northern Qi dynasty, he was in charge of all finances. In the Sui dynasty, it was renamed the Ministry of Civil Affairs Minister, and in the Tang dynasty (618-907), it was renamed the Ministry of Household Affairs Minister. One of the four departments under the Ministry of Household Affairs Minister was the Duzhi Cao, who was in charge of accounting, while the Langzhong was in charge of income and the Inwai Lang was in charge of expenditures. After the mid-Tang dynasty, as the importance of finances increased, the Duzhi Cao became independent and the Duzhi Shi was established, who shared the national finances with the Salt and Iron Shi and the Household Affairs Minister. After the reforms of Yuanfeng (1078-85) in the Northern Song dynasty, the system from the beginning of the Tang dynasty was restored. At the end of the Qing dynasty, the Ministry of Household Affairs was renamed Duzhibu.

[Tonami Mamoru]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

中国の官職名で、中央財政を担当した。魏(ぎ)・晋(しん)（220～420）以後、度支尚書が置かれ、北斉になると全財政を統轄した。隋(ずい)は民部尚書、唐（618～907）は戸部(こぶ)尚書と改めた。戸部尚書下の四部局の一つに度支曹(そう)があって会計を総領し、郎中が収入を、員外郎が支出を管轄した。唐中期以後、財政の重要性が増すと、度支曹が独立して度支使が成立し、塩鉄使、判戸部と国家の財政を分担した。北宋(ほくそう)の元豊（1078～85）の改革後、唐初の制に復した。清(しん)末には戸部を度支部と改めた。

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