Shuzeiryo (Bureau of Taxation) (主税寮)

Shuzeiryo refers to an institution that belonged to Minbusho (Ministry of Popular Affairs) in the Ritsuryo system (a system of centralized government based on the ritsuryo code). This was called 'Chikara no Tsukasa' in a Japanese way.


The Yoro ritsuryo code (code promulgated in the Yoro period) described that its major duties were 'taking out of and putting in a storage, denso (rice field tax) of various provinces, shomai (white rice which was the base unit in the fiscal administration under the Ritsuryo system), and tengai (mill powered by the water).'

While Shukeiryo (Bureau of Statistics) controlled the Central Finance by auditing the tax yields of cho (tributes), Shuzeiryo controlled local finance through auditing by verifying account books of land taxes (especially rice tax) and suiko (government loans made to peasants). Therefore, Shuzeiryo existed for a long time even after the collapse of Ritsuryo system. Since knowledge of mathematics was required, persons from Sando (study of mathematics) of Daigakuryo (Bureau of Education under the Ritsuryo system) played active roles like Sanhakase (Doctor of Numbers) concurrently took a position as Kami (Director) or Suke (Deputy Director). The name of Shuzeiryo has been succeeded by Shuzeikyoku (Taxation Bureau) of the Ministry of Finance (Japan).


Kami (Director) (Jugoinojo [Junior Fifth Rank, Upper Grade])
Suke (Deputy Director) (Shorokuinoge [Senior Sixth Rank, Lower Grade])
Daijo (Senior Secretary) (Shoshichiinoge [Senior Seventh Rank, Lower Grade]), and Shojo (Junior Secretary) (Jushichiinojo [Junior Seventh Rank, Upper Grade])
Daisakan (Senior Clerk) (Juhachiinojo [Junior Eighth Rank, Upper Grade]), and Shosakan (Junior Clerk) (Juhachiinoge [Junior Eighth Rank, Lower Grade])

Sanshi (a court official in charge of calculation) (Juhachiinoge [Junior Eighth Rank, Lower Grade])

Shisho (a person doing miscellaneous duties around documents)
Ryosho (administrative official, secretary, commissioner) newly established
Shibu (low rank bureaucrats)
Jikicho (factotum)