Sanyojo (算用状)

Sanyojo (算用状 or 散用状) was the annual settlement of accounts for nengu (annual land tax) and kuji (miscellaneous tax) in each shoen (estate) exchanged between shoen ryoshu (the estate proprietary lord) and shokan (the estate manager) in the medieval shoen system. It was also referred to as Kechigecho.

Since sanyojo (Kechigecho) were documents regarding the settlement of accounts exchanged between the ryoshu and the shokan sides, they respectively drew up sanyojo (kechigecho) for individual purposes.

The sanyojo drawn up by the ryoshu (practically, ryoshu's general administrative body, mandokoro - administrative board, and kumonjo - administrative office) was called shihai jo, gegyo jo, noge jo, and used for estimating revenue and expenditure for the year based on collection of nengu from the shoen and supporting the management (gegyo) policy.

On the other hand, sanyojo drawn up by the local shokan side was called chushin jo, made for reporting the payment of nengu for the year. The adjusted amount of nengu to be sent to the shoen ryoshu was calculated by subtracting the deduction (exemption), loss (damages caused by disaster), and arrearages (unpaid amount) for the year from the settled amount of nengu first, further subtracting the local necessary expenses called geyo (unpolished rice), shosei (nengu paid those other than shoen ryoshu), ruiyo (diversion), and adding the unpaid amount of nengu collected the previous year. Since the farm production was unstable in those days, such annual adjustments were needed.