鴻池両替店の帳合法

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I The initial document utilized in this study was the sanyo-cho, account book, for Kambun 10 (1670) of the Konoike money changing establishment, the largest money changers in Osaka during the Tokugawa period. During this period, Osaka was established as the commercial center of Tokugawa Japan and the Konoike family itself was appointed by the bakufu to the junin-ryogae, the association of the ten great money changers, which occupied the apex of the pyramid of money changers. II The style of entries in the sanyo-cho are faulty, but it is apparent that they resemble contemporary debit and credit balance sheets and profit and loss statements, that is to say, that the sanyo-cho had three primary components. The first component was a section called azukegin-ari-gin, which recorded loans to daimyo, chonin, and etc., cash on hand, and included a calculation of assets. The second component was called the uchioi-kata, and was a statement of capital and liabilities, and if the previous assets are deducted the term end net assets can be computed. The following entry was a statement of capital for the beginning of the period. After this, included in the section on profits, the interest, exchange fees, and money order charges were computed. The third element was called uchiharai-kata and was a calculation of various expenses and losses. III Calculation of assets, capital, liabilities, profits, and losses each were included, and it can be clearly seem that already in the early Edo period debit and credit calculations, together with profit and loss calculations were in use. We can assume that this was the forerunner of the double entry book-keeping system used in Japan today. IV Thus, as I have already stated, if we consider the calculation of capital, liabilities, and end of period assets in the uchioi-kata, the second section, together with the statement of profits, the concept of profit cannot be said to have been precise, especially if we consider that a calculation for net profits over the period was not even made. If this is compared with the conscientious details of the debit and credit statements, the calculation of profit and loss was relatively primitive. V The accounting methods of the Konoike family money changers can be considered to have been pioneering accounting procedures in Japan, and it is open to question whether or not they were influenced by book-keeping procedures from China or Europe. Further, it is necessary that they be compared with the accounting procedures of other money changers, for example the Mitsui family money changers, and with those of other financial and commercial establishments.
社会経済史学会の論文
1966-06-25

著者

作道洋太郎
大阪大学

鴻池両替店の帳合法

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