Shozeicho (balance sheets of tax rice) (正税帳)

Shozeicho refers to one of the account books that kokushi (provincial governor) submitted to Daijokan (Grand Council of State) in the ritsuryo system every year, a balance sheet of shozei (the rice tax stored in provincial offices warehouse) in ryoseikoku (province). It was the most basic material to know about the local government and financial affairs at the time. It was also referred to as daizeicho.

In here, the related shozei henkyakucho (registers recording tax income allocation to the provinces) shall be also described.


Shozeicho was created in three copies a year; one of those was kept by kokufu to serve as material used for succession at the time of replacement of kokushi, and for creation of shozeicho of the following year, and the two of those were submitted to Daijokan attached to some related material (shibun) that could confirm the balance of financial affairs including denso, suiko, almsgiving, and building and preservation cost of Kokubun-ji Temple, by February 30 each year (in the old lunar calendar) except Dazaifu where by May 30 (in the old lunar calendar). Also, the envoy who handed over the shozeicho to Daijokan was particularly called Shozeichoshi.

Once kankai (audit) had been done at Shuzeiryo (Bureau of Taxation) of Minbusho (Ministry of Popular Affairs) to make sure there was no digital inconsistency, unpaid or deficit compared to the related material, Minbusho issued and handed over the hensho (a document as receipts, but also as proof of delivery or transport when presented goods and paid money to government office) to Shozeichoshi, or if there was any problem, shozeicho was sent back along with shozei henkyakucho.

Shozei henkyakucho

Shozei henkyakucho refers to gebumi (letter) written by Shuzeiryo to the attention of Minbusho to make a suggestion on the shozeicho's return to ryoseikoku, in the case that the shozeicho contains any defective mention, or that the amount was insufficient due to the unpaid or deficit of shozei.

When any kanshutsu (difference) occurred in the amount of rice by ten thousands bunches and above for taikoku, eight thousands and above for jogoku, six thousands and above for chugoku and four thousands and above for gekoku compared to any other account book and material, shuzeiryo made a shozei henkyakucho containing a mention on the reason of return and submitted to Minbusho, and if Minbusho judged it as convincing, it was signed and sent to ryoseikoku along with shozeicho to be returned.