2023 Volume 23 Pages 1-6
Abstract: The purpose of this paper is to clarify how the brewing industry and liquor tax were managed through double entry bookkeeping at that time, based on an examination of brewery bookkeeping during the Meiji period, pointing out that not only brewing technology and employment information but also knowledge of double-entry bookkeeping is shared between Meiji Government, Municipalities and Sake Brewing Association. The brewing industry was one of the major industries in the modern period, and the brewing industry's unique bookkeeping records were used to pay liquor tax and support Japan’s finances. This paper analyzes the brewing books of the period as a historical study of the literature, and discusses the details of the brewing business, its records and management methods, and the social and economic background of the brewing industry and its surroundings. We will also discuss the possibility that double-entry bookkeeping records were used not only by managers and toji（master brewers） but also by tax inspectors, contributing to the management of sake brewing and liquor taxation.
