Kane-bugyo
Encyclopedia
were officials of the Tokugawa shogunate
Tokugawa shogunate
The Tokugawa shogunate, also known as the and the , was a feudal regime of Japan established by Tokugawa Ieyasu and ruled by the shoguns of the Tokugawa family. This period is known as the Edo period and gets its name from the capital city, Edo, which is now called Tokyo, after the name was...

 with responsibility for financial accounting or tax administration.

The manner of paying taxes varied according to locality. In the Kantō, payments were generally made in rice for wet fields and in gold for uplands. In the Kinai
Kinai
is a Japanese term denoting an ancient division of the country. Kinai is a name for the ancient provinces around the capital Nara and Heian-kyō. The five provinces were called go-kinai after 1760....

and western provinces, a slightly different formula was applied; but the payments were also received in both rice and gold. In the case of cash payments, the money would have been taken to Edo Castle
Edo Castle
, also known as , is a flatland castle that was built in 1457 by Ōta Dōkan. It is located in Chiyoda in Tokyo, then known as Edo, Toshima District, Musashi Province. Tokugawa Ieyasu established the Tokugawa shogunate here. It was the residence of the shogun and location of the shogunate, and also...

 or to Osaka Castle
Osaka Castle
is a Japanese castle in Chūō-ku, Osaka, Japan.Originally called Ozakajō, it is one of Japan's most famous castles, and played a major role in the unification of Japan during the sixteenth century of the Azuchi-Momoyama period.-Description:...

 where it became the responsibility of kane-bugyō.

The kane-bugyō in Edo and Osaka were responsible for all accounts associated with such receipts of cash. These were complied and then subsequently audited by the katte-kata. The entire operation was closely scrutinized by a member of the rōjū
Roju
The ', usually translated as Elder, was one of the highest-ranking government posts in Tokugawa Japan. The term refers either to individual Elders, or to the Council as a whole; under the first two shoguns, there were only two Rōjū...

or the wakadoshiyori
Wakadoshiyori
The ', or "Junior Elders", were high government officials in 17th century Tokugawa Japan. The position was established around 1631, but appointments were irregular until 1662....

.

Some domains also had the position of kane-bugyō. Two of the Forty-seven Ronin
Forty-seven Ronin
The revenge of the , also known as the Forty-seven Samurai, the Akō vendetta, or the took place in Japan at the start of the 18th century...

 had held this position in the Akō Domain
Ako Domain
The was a domain in feudal Japan. It was located in Harima Province and coincided with the present-day cities of Akō and Aioi and the town of Kamigōri in Hyōgo Prefecture. The domain had its headquarters at Akō Castle....

: Ōtaka Gengo and Maehara Isuke.
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