Abstract
The Ministry of Finance in Edo-era (from the beginning of 17C to the middle of 19C) was named "Kanjo-kata". It was the auditorial government office in "Edo-Shogunate". The Shogunate Government made a data book for the audit of construction cost and it was used not only by auditorial government official but also by carpenter, mason, painter, and blaksmith, etc. In that office, it was "Katte-kata", "Ukagai-kata" and "Chomen-kata", that took charge of audit of building construction. "Chomen-kata" was a bookkeeper and there were many species of accunt book, for example, "Iriyo-cho", "Tsuki-cho" and "Kanjo-cho". On the other hand, the Ministry of Construction was "Sakuji-kata" and "Kobushin-kata". These two officees submitted a bill to "Kanjo-kata" and demanded payment from it. In relation to the estimation for building, the Minister of Construction ("Sakuji-bugyo") and "Kobushin-bugyo" the Minister of Finance ("Kanjo-bugyo"), these three officials were the responsible person in "Edo-Shogunate."
