Braga, Vicente Emilio

Japanese: ブラガ - Ｂｒａｇａ，ＶｉｃｅｎｔｅＥｍｉｌｉｏ

Year of death: 1911.3.21 (1911.3.21)
Born: 1840.3
A foreign employee of the Meiji period. A Portuguese born in Hong Kong. After working at the British Mint in Hong Kong and the Secretariat of the Hong Kong Government, he came to Japan in 1870 as a subordinate to Kinder, the former director of the British Mint in Hong Kong, who was invited to Japan to provide technical guidance to the Osaka Mint. He was appointed accountant and bookkeeper at the Mint, recording and arranging the transfer of bullion and silver using double-entry bookkeeping, and also lecturing on double-entry bookkeeping to staff. When the Mint's business got on track, the foreign employee was dismissed in 1893, but he was invited to the Ministry of Finance to instruct the design of government bookkeeping and lecture on double-entry bookkeeping to staff both inside and outside the ministry, making a significant contribution to the establishment of a unified government monetary accounting system as envisioned by the ministry. After completing his term of office of 11 years, he retired and ran a bookkeeping school with his brother, before becoming Portuguese vice-consul in Osaka and Kobe in 1847. In 1908, he moved to Shanghai and participated in the business of the family of his second daughter's husband, and died there. His grave was in Shanghai, but was later moved to the Braga family grave in the Shuho-ga-hara Cemetery in Kobe by the daughter of his eldest son's Japanese wife.

(Shinji Hosoya)

Source: Asahi Japanese Historical Biography: Asahi Shimbun Publications Inc. About Asahi Japanese Historical Biography

Japanese:

没年：1911.3.21(1911.3.21)
生年：1840.3
明治期のお雇い外国人。香港で生まれたポルトガル人。香港の英国造幣局をへて香港政庁秘書局に勤務ののち,大阪の造幣寮の技術指導のため日本に招かれた香港の元英国造幣局長キンダーの部下として明治3(1870)年来日した。造幣寮では勘定役兼帳面役に就任,地金銀の受け渡しを複式簿記法で記帳整理し,また職員に複式簿記を講義した。造幣寮の事業が軌道にのり,8年お雇い外国人は解職されたが,彼は大蔵省に招かれ,官庁簿記の設計を指導し,省内外の職員に複式簿記を講義して,同省が企図した官庁統一金銭会計制度の確立に大きな貢献を果たした。11年任期を終えて退職,弟と簿記学校を経営したのち,20年大阪および神戸駐在ポルトガル副領事に就任。33年上海へ渡り,次女の嫁ぎ先の一家の事業に参加,同地で死去した。墓は上海にあったが,のちに長男の日本人妻の娘によって神戸修法ケ原墓地にあるブラガ一族の墓に移された。<参考文献>西川孝治郎『日本簿記史談』,細谷新治『商業教育の曙』下

(細谷新治)

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