nntsuzu/KFTT huggingface dataset:
English: Kyoto daikan was a post of an officer which was set up in Kyoto in the Edo period under the control of Kyoto shoshidai (the chief administrator of the imperial capital and of imperial lands), mainly administering the finance of the Edo bakufu and the Imperial court in Kinai (the five kuni in the immediate vicinity of Kyoto), such as administrating tenryo (bakufu-owned land), fief of the imperial family, and fief of the nobilities.
Japanese: 京都代官（きょうとだいかん）は、江戸時代に京都に設置された役職で、京都所司代の支配下に置かれて京都周辺の天領・皇室領・公家領の支配を行うなど畿内における江戸幕府・朝廷の財政を主として管轄した。
English: In 1635, Toyonao GOMI was appointed as daikan bugyo (magistrate) in Kyoto and set up an encampment called Kyoto gundai in the west side of the Nijo-jo Castle, which is allegedly the origin of the Kyoto daikan.
Japanese: 寛永11年（1635年）、五味豊直が京都の代官奉行に任じられ、二条城の西側に陣屋を設置したために「京都郡代」と呼称されたのが最初と言われている。
English: At the outset, it dealt with lawsuits in the Kinai together with Fushimi bugyo and had jurisdiction over Kyoto city with the shoshidai, eventually the job became busy.
Japanese: 当初は伏見奉行とともに畿内の訴訟を扱い、また所司代と共同で京都の市政なども管轄していたが、職務が繁忙となってきた。
English: For this reason, duties of the daikan bugyo were divided between Toyomune GOMI, who was a son of Toyonao and succeeded his father's duty after his death, and Masasada KOIDE who had been in the post of Fushimi bugyo in 1660, and Toyomune GOMI took over the daikan's duty.
Japanese: このため、万治3年（1660年）の五味豊直死去後に後任となった五味豊旨（豊直の子）と伏見奉行の小出尹貞の間で代官奉行の職務の分割が行われ、五味豊旨が代官業務専任となる。
English: This is allegedly how Kyoto daikan launched, although there has been another view that it started in 1664 when Shigetatsu SUZUKI, who had succeeded Toyomune GOMI, was appointed as the daikan.
Japanese: これが「京都代官」の始まりとされる（ただし、寛文4年（1664年）に五味豊旨の後を受けた鈴木重辰が代官に任じられた時を「京都代官」の始期とする説もある）。
English: Four years later, duties including that of shoshidai were reorganized, thus the Kyoto machibugyo was inaugurated as a new system.
Japanese: 続いて4年後に所司代を含めた職務の再編成が行われて、新たに京都町奉行が発足した。
English: The position was succeeded by Toyomune GOMI again, however, after his death in 1680, it was succeeded by Masanori KOBORI, and since then by the Kobori clan hereditarily.
Japanese: その後、再び五味豊旨が継いだが、延宝8年（1680年）に五味豊旨の死去によって就任した小堀正憲以後は小堀氏による世襲となった。
English: When Masanori was in the position, a fief of 600 koku and a 1000 hyo executive allowance, and status of Tsutsuji no mazume were set for the Kyoto daikan.
Japanese: 小堀氏時代には知行高600石・役料1,000俵・躑躅間詰の格式が定められていた。
English: As it administered the duties of Nijo-jo Castle and the Court, it had many subordinates numbering about 20 to 30 normally and 60 or more at the most.
Japanese: 二条城や朝廷の職務も掌ったことから属僚が多く、常時20-30名、最も多い時期には60名余が在籍していた。
English: Also, as a result of negotiation with the Osaka machibugyo about management, it held an additional post of Osaka funate kaku (a class of profession in Osaka whose role was to be in charge of chartered ship management and maritime inspections) for a period.
Japanese: また、大坂町奉行との管掌の調整の結果、大坂船手格を一時兼務したこともある。
English: Kyoto Mimawariyaku was a post established by the Edo bakufu to maintain public order in Kyoto at the end of the Edo period.
Japanese: 京都見廻役（きょうとみまわりやく）は、幕末の京都の治安維持のために江戸幕府が置いた役職。
English: The Kyoto Mimawariyaku Gumi was installed on May 31, 1864, and the first personnel were Hirotaka MAITA from the Asao Domain and Yasumasa MATSUDAIRA, hatamoto (a direct retainer of a shogun).
Japanese: 元治元年4月26日_(旧暦)設置、初代は浅尾藩蒔田広孝と旗本松平康正。
English: In later years, Chikayoshi HORI (Shinano Iida Domain), Choen OGASAWARA (hatamoto) and Michinori IWATA (hatamoto) were appointed.
Japanese: 以後、堀親義（信濃飯田藩）・小笠原長遠（旗本）・岩田通徳（同）が任じられている。
English: Below the Obangashira-jiseki, there were Mimawarigumi-Kumigashira (the head of Mimawarigumi) (300 hyo of bashodaka and Goshoinban-jiseki) and Mimawarigumi-Tsutomekata (200 hyo of bashodaka and Oban-jiseki), below both of which there was the Kyoto Mimawari Gumi of 200 members consisting of the second and third sons as shogun's retainers.
Japanese: 配下には見廻組与頭（場所高300俵・御書院番次席）・見廻組勤方（場所高200俵・大番次席）がおり、その下に幕臣の次男・3男ら200名からなる京都見廻組がいた。
English: When Yoshinobu TOKUGAWA moved from Nijo-jo Castle to Osaka-jo Castle after Taiseihokan (restoration of the imperial regime), the Mimawariyaku and personnel of lower posts moved to Osaka for protection, but later the Mimawariyaku naturally disappeared.
Japanese: 大政奉還後に徳川慶喜が二条城から大坂城に移る際に見廻役以下もその護衛として大坂に向かい、自然消滅した。
English: The Kubo-okura was the financial branch of the Muromachi bakufu, in charge of managing revenues and expenditures.
Japanese: 公方御倉（くぼうおくら）とは、室町幕府における財産の管理・出納を行っていた機関。
English: Its head called Kurabugyo (Okurabugyo) led the branch but, in fact, Nosenkata selected from private Doso (pawnbrokers and moneylenders) inside Kyoto City were commissioned by the Kurabugyo to handle accounting.
Japanese: 長は倉奉行（御蔵奉行・御倉奉行）であったが、実態は京都市中の民間の土倉などから選ばれた納銭方が倉奉行の委託を受けて出納業務を行っていた。
English: Therefore some samurai warriors, court nobles, and common people living in Kyoto tried to avoid such a risk by placing their properties in the custody of the Doso, moneylenders such as pawnbrokers, or temples surrounded by well-defended stone walls and fences.
Japanese: そこで、京都在住の武家や公家、庶民は、土倉や質屋のような金融業者や周囲に石垣や堀などを廻らせて防御に優れた寺院に資産を預けてリスクを回避する例も見られる。
English: So did the Imperial Court and the bakufu (feudal government), and for example those who managed money and properties of the Imperial Court were called Kinrimikura.
Japanese: これは朝廷や幕府についても同様であり、例えば朝廷の財貨を管理する者を禁裏御倉（きんりみくら）と称していた。
English: The Muromachi bakufu had its own warehouses in Shokoku-ji Temple, which was located next to its Hana no Gosho (residence of the Ashikaga Shogun family) and the family temple of Ashikaga family positioned to accede to the shogunate, and had their properties managed by the Momii clan that assumed the post of the Kurabugyo for generations
Japanese: 元来、室町幕府は花の御所に隣接する足利将軍家の菩提寺・相国寺の倉庫の1つに自前の倉庫を保持して代々倉奉行を務める籾井氏らが管理を行っていた。
English: After the bakufu issued 'five rules regarding Doso and sake brewers scattered Rakuchu' in 1393 and started to levy the uniform yakusen tax on the Doso and sake brewers in Kyoto, Nosenkata (an institution to collect tax from moneylenders and sake breweries) was elected from leading Doso and sake brewers.
Japanese: 明徳4年（1393年）には「洛中辺土散在土倉并酒屋役条々」が出され、幕府が京都の土倉・酒屋に対する一律に役銭課税が開始された後に土倉や酒屋の有力者の中から徴収を担当する納銭方が選ばれた。
English: The Doso and sake brewers that assumed the position of Nosenkata temporarily stored collected taxes in their own warehouse before transporting them to the government.
Japanese: 納銭方となった土倉や酒屋は一旦徴収した税を自己の倉庫に保管していた。
English: In later years, they took charge of revenue and expenditures under the written order of the bakufu (steward of the bakufu or Kurabugyo) because doing so saved them transpiration of the tax to the government.
Japanese: 後にその運搬の労を省くために幕府（政所執事あるいは倉奉行）から文書で命令を受けて出納業務を行うようになった。
English: The Kubo-okura's responsibilities included the accounting of taxes (yakusen tax and munabetsu-sen) collected from sake brewers, Dokura and miso producers, the management of gifts to the government from all quarters (arms, paper, lacquer ware, clothes and other articles, that were used for government works and gifts to vassals or converted into money to hold Buddhist services and other events), and the management of official documents of the bakufu.
Japanese: 公方御蔵には酒屋や土倉、味噌屋などから集められた役銭・棟別銭などの租税、各方面から幕府への献上品（武具・紙・漆器・衣類など。幕府の業務で用いる他に家臣などへの贈与や換金して仏事などの諸行事の費用にあてる場合もあった）の管理・出納、幕府公文書の管理などが上げられている。
English: As the Nosenkata was a moneylender, the bakufu, when in financial difficulty, is considered to have borrowed money from it like the general public did.
Japanese: 納銭方の金融業者としての性格からして幕府の財政難の際には一般と同様に納銭方からの借入を行ったものと見られている。
English: When the bakufu entrusted its properties to the okura, the Mandokoro (Administrative Board) prepared 'Okurijo' and send it to Kubo-okura with a 'Shitagaki' issued by the Kurabugyo along with the properties to be stored, and the Nosenkata of the Okura, in return, sent an 'Uketori' (receipt) to the government to acknowledge receipt.
Japanese: 幕府が手元にある財物を御倉に預ける際には政所から「送状」が作成されて倉奉行の「下書」を添付して財物とともに御倉に送られ、これに対して御倉の納銭方が「請取」を幕府に送付して受取状とした。
English: When the bakufu requested the Okura to disburse from its deposit, an official payment order was issued by the Mandokoro and jointly signed by the Kurabugyo.
Japanese: 幕府から御倉に支払の実施を求める場合には今度は政所が作成し倉奉行が連署した公式な支払命令書が作成されていた。
English: In later years, this system was simplified; an 'Uketori' (receipt) prepared by Mandokoro was sent to the Okura along with a 'Shitagaki' prepared by the Kurabugyo to substitute for the written order.
Japanese: 後には簡略化されて政所が「請取」を作成して倉奉行の「下書」を添付して御倉に送ることで命令書の代わりとすることが行われるようになった。
English: The Onshogata was a department set up in the Kenmu Government and the Muromachi bakufu (Japanese feudal government headed by a shogun), which took charge of desk work relating to administering Onsho award (reward grants).
Japanese: 恩賞方（おんしょうがた）とは、建武政府及び室町幕府に設置された恩賞業務を取り扱った部局。
English: Emperor Godaigo overthrew the Kamakura bakufu in 1333 and set up the Onshogata to deliberate, investigate, and administer Onsho awards, appointing three people, Saneyo TOIN, Fujifusa MADENOKOJI and Mitsutsune KUJO, as the Shokei (a high rank portfolio).
Japanese: 元弘3年（1333年）に鎌倉幕府を滅ぼした後醍醐天皇が、洞院実世・万里小路藤房・九条光経の3名を上卿として恩賞業務の審議・調査のために設置した。
English: Although the new administration had overthrown the Kamakura bakufu, it was essential for the administration without its own military force, to reward warriors, who participated in the coup to overthrow the Kamakura bakufu, so as to prevent them from plotting a breakaway.
Japanese: 倒幕を実現させたと言えども、実際には直属の軍隊を持たない新政権にとって倒幕に参画した武士に恩賞を与えることは彼らの離反を防ぐ意味でも重要であった。
English: However, regarding the Onshogata as a mere deliberative organ, the ultimate decision-making authority was delegated to Emperor Godaigo, and granting the requests from his aides, the emperor did not leave the management of Onsho awards to the Onshogata alone, but gave orders differing from the Onshogata, with the result that lawsuits were frequently raised.
Japanese: しかし、恩賞方は審議機関でしかなく最終決定権を後醍醐天皇の親裁としたこと、天皇が恩賞問題の処理を恩賞方に一元化せずに（主に側近の要望を受けて）恩賞方の意見と違った綸旨を下したこと、そのために訴訟も頻発した。
English: With no organs to deal with the lawsuits, the Onshogata was inundated with work related to the lawsuits, and in turn, the work of awarding Onsho became confusing.
Japanese: 更に訴訟機関が整備されていなかったために恩賞方に訴訟事務が殺到したことによって恩賞業務は混乱した。
English: In 1334, the administration introduced a system called Yon-ban-sei, under which the whole country was grouped into four regions and a tonin (the director) was appointed for each.
Japanese: そのため、翌建武_(日本)元年（1334年）に入ると、全国を4地域に分けてそれぞれに頭人を任命する四番制を導入。
English: Concurrently holding the posts of tonin and Yoryudo of Zasso-Ketsudansho (agency of Kenmu government to file lawsuits), they were expected to cooperate with each other.
Japanese: 彼らは雑訴決断所の頭人や寄人を兼務していたため、両者の連携が期待された。
English: Meanwhile, a judicial bureaucrat from the overthrown bakufu, a Yoryudo of Zasso-Ketsudansho, was excluded from the Onshogata.
Japanese: 一方雑訴決断所の寄人になっていた旧幕府の法曹官僚も恩賞方からは排除された。
English: When Emperor Godaigo refused Fujifusa MADENOKOJI, who gave candid advice to the emperor about his ultimate decision, Fujifusa absconded and quit the government, and as a result the Onshogata stopped functioning.
Japanese: 更に後醍醐天皇による親裁に対して苦言を申し入れた万里小路藤房の要請を天皇が拒絶すると、藤房は出奔して政府から去ってしまったために恩賞方は機能停止に陥った。
English: Although the denso-shu (a consultation form of denso - the job to relay messages of court's people to the Emperor) took charge of the work of awarding Onsho shortly, it was not long before the Kenmu Government collapsed.
Japanese: やがて伝奏の合議体である伝奏衆が恩賞業務を行うようになったが、間もなく建武政府は崩壊を迎えることになる。
English: In 1336, Takauji ASHIKAGA, who had overthrown the Kenmu government, aiming to establish a new government, which later became the Muromachi bakufu, set up the Onshogata (also called Ontakugata) by appointing KO no Moronao as the tonin, who was a high minister of the Ashikaga shogun family and Takauji's steward.
Japanese: 建武3年（延元元年/1336年）、建武政府を倒した足利尊氏は直ちに後の室町幕府となる新政府の樹立を図り、足利将軍家の家宰である執事高師直を頭人とする恩賞方（恩沢方（おんたくがた）とも）を設置した。
English: Thinking back on the failure of the Kenmu government, Takauji entrusted to the Onshogata a wide spectrum of work including acceptance of applications for the Onsho award, selection of land given as a reward, instructions on a land change (in the trial held between new and old lords, if the land in question belonged to the old lord) and Funshitsu Ando (providing authorization for a substitute document concerning the awarded Onsho), while he left the ultimate decision-making authority to himself.
Japanese: 尊氏は建武政府の恩賞方の失敗に学んで引き続き最終決定権は尊氏の親裁としたものの、恩賞方は恩賞の申請受理・恩賞地の選定・恩賞替地の沙汰（恩賞地が他者の所領であった場合の新旧領主間の裁判）・恩賞下文の紛失安堵などの広範な業務を任された。
English: After the establishment of the bakufu, Takauji transferred not only the civil administration, but also partial authority as a commander to his younger brother Tadayoshi ASHIKAGA for him to be a symbolic person, however, concerning the Onshogata, Takauji made the ultimate decision by understanding the work and participated in discussions when necessary.
Japanese: 尊氏は幕府成立後は民政のみならず軍権の一部まで弟の足利直義に譲って、半ば象徴的存在にもなっていたが、恩賞方の業務のみは自らが把握して親裁を行い、必要があれば審議にも参加した。
English: When a confrontation between Takauji and Tadayoshi in the Kanno Disturbance forced Tadayoshi and many bureaucrats supporting Tadayoshi to break away, many organizations in the Muromachi bakufu stopped functioning, but ironically, only the Onshogata was able to maintain its function because bureaucrats supporting Takauji had occupied the posts in the Onshogata.
Japanese: 皮肉にも観応の擾乱によって尊氏と直義が対立して直義とこれを支持する幕府官僚の多くが離反した時、室町幕府の機構の多くが機能停止に陥ったが、恩賞方のみは尊氏派の官僚がそのまま残留したためにこれを免れたのである。
English: Yoshiakira ASHIKAGA, who took the initiative in reconstructing the bakufu and later became the second Seii taishogun, designed the reconstruction work with setting a strategic base in the Onshogata, and later presided over a council called Gozensata at the Onshogata.
Japanese: 幕府組織の再建を主導した後の2代征夷大将軍足利義詮は恩賞方を拠点として再建を図り、後にここで御前沙汰と呼ばれる会議を主宰した。
English: Afterward, Gozensata was changed by Yoshimitsu ASHIKAGA, the successor of Yoshiakira, into the virtual highest advisory panel controlled by the chief vassals and close advisers personally chosen by the shogun, which discussed important matters besides administering Onsho awards.
Japanese: 後に御前沙汰は義詮の後継者である足利義満によって恩賞以外の重要事項も審議するとともに、将軍の個人的な人選によって選ばれた重臣・側近による事実上の最高諮問機関へと変化していく。
English: When the bugyonin (magistrate, who originally took charge of the office work in the Onshogata) gradually took part in administration as the bugyoshu (group of magistrate, also called yuhitsukata), despite their low ranking in the Onshogata, they were included among the members of Gozensata in accordance with the shogun's instruction and called Onshogatashu (members of the Onshogata).
Japanese: 特に恩賞方などで事務を担当していた法曹官僚である奉行人が次第に奉行衆（右筆方）として幕政に深く関わってくると、本来恩賞方の下級官僚でしかない彼らが将軍の意向で御前沙汰の一員に加えられて恩賞方衆と呼ばれるようになる。
English: During the rule of Yoshinori ASHIKAGA, separated from the Onshogata, the Gozensata was incorporated in the center of the bakufu, and the Onshogatashu was generally called 'Gozensatashu' or 'Gozenbugyonin' (bugyonin with qualifications for attending the Gozensata).
Japanese: さらに足利義教になると、御前沙汰そのものが恩賞方から離れて幕府中枢に置かれるようになり、恩賞方衆も「御前沙汰衆・御前奉行人」などと呼ばれるのが一般的となる。
English: The Onshogata was also changed into an office for the Gozensata in reality and occupied by the bugyonin, the reserve members of Gozensatashu.
Japanese: また、恩賞方も実際には御前沙汰のための事務機関となり、御前沙汰衆の予備軍とも言える奉行人達が詰める様になった。
English: It was presumed that Onshobugyo or Goonbugyo (bugyonin who distributes the rewards), was separately appointed as the 'Betsubugyo' (bugyo with a special mission) from among the members of bugyoshu to engage in the work of awarding Onsho, however, the details are not clear.
Japanese: このため、別個に奉行衆の中から「別奉行」として恩賞奉行あるいは御恩奉行などが任命されて恩賞業務を置いたと推定されているが、詳細は不明である。
English: The Nosenkata was an organization commissioned to collect the dosoyaku (taxes imposed on pawnbrokers and moneylenders by the Muromachi bakufu - Japanese feudal government headed by a shogun) and sakayayaku (taxes imposed on sake brewery by the Muromachi bakufu), whose members were appointed by the Muromachi bakufu from among influential figures belonging to the doso (pawnbrokers and moneylenders) or the sakaya (sake breweries).
Japanese: 納銭方（のうせんかた/なっせんかた）とは、室町幕府が土倉役・酒屋役を徴収するために土倉・酒屋の有力者から任命した徴税委託の機関。
English: Leading Buddhist temples such as Enryaku-ji Temple, as well as the miki no kami (Chief of the Sake Office, the Oshikoji family took charge for generations) in the Imperial Court, had collected taxes from the doso and sakaya by dominating them.
Japanese: 延暦寺に代表される有力寺院や朝廷の造酒正（押小路家）などは、こうした土倉や酒屋を支配下においてそこから税を徴収していた。
English: The Muromachi bakufu, established in Kyoto, had originally put its financial base on the income from goryosho (land owned by the Emperor or bakufu) and others, however, the financial base gradually scaled down with the occupation of the goryosho from the Southern Court (Japan) during the period of the Northern and Southern Courts (Japan) and with the appropriation of the goryosho for rewards allocated to their military commanders.
Japanese: 京都に成立した室町幕府は本来、御料所などからの収入に財政基盤を置いていたが、南北朝時代(日本)の中で南朝(日本)方によって占領されたり、自軍の武将への恩賞に宛てられるなどして次第に縮小していく傾向にあった。
English: Therefore, the Muromachi bakufu tried to cover the financial shortage by collecting taxes from the doso and sakaya, and started to exclude the clout of other influential families using the military force employed for keeping the peace in Kyoto city.
Japanese: そこで幕府も土倉・酒屋からの徴税によって不足分を補う方針を採るようになり、軍事力による京都市中の掌握を背景に他の権門の影響力を排除しつつあった。
English: In 1371, during the third Seii taishogun Yoshimitsu ASHIKAGA's service, the Muromachi bakufu collected the dosoyaku from the doso in Kyoto to supplement various expenses needed for Emperor Gokogon's abdication, and in 1393, the bakufu issued an ordinance comprised of five rules regarding doso and sakaya in and around Rakuchu (inside the capital Kyoto).
Japanese: 3代征夷大将軍足利義満が在任していた応安4年（1371年）に後光厳天皇譲位のための諸経費を補うためとして京都の土倉より土倉役を徴収し、明徳4年（1393年）には「洛中辺土散在土倉并酒屋役条々」という5ヶ条からなる法令を出した。
English: By this ordinance, the bakufu prohibited the influential families from collecting taxes from the doso and sakaya, except for such taxes as the miki no tsukasa paid to the Court, instead, the bakufu imposed an annual payment of 6,000 kan on the doso and sakaya.
Japanese: これにおいて幕府は造酒正が朝廷財政に納入する分などを例外として、諸権門が土倉・酒屋より税を徴収することを禁じ、その代償として土倉・酒屋が年間6,000貫を幕府に納税することとなった。
English: Dominating the doso and sakaya, the bakufu initially tried to collect taxes directly from individual traders, but their efficiency was poor.
Japanese: 京都の土倉・酒屋を支配下に置いた幕府は当初は直接個々の業者より徴収を行おうとしたものの、徴収効率が悪かった。
English: Therefore, the bakufu adopted a new policy; the 'shuchu' (leading figures among individual traders) takes responsibility in collecting taxes from every tens of traders on behalf of the bakufu, and pays income generated by the taxation to the bakufu.
Japanese: そこで、「衆中」と呼ばれていたそれぞれの業者内の有力者が責任者となって、数十軒単位で幕府に代わって徴税を行い、その収入を幕府に納付する方針に変更した。
English: There were two groups of shuchu in the Nosenkata, one was a group belonged to the doso, which collected the dosoyaku commensurate with the number of pawns for the mortgage, and the other was a group belonging to the sakaya, which collected the sakayayaku commensurate with the number of jars for brewing.
Japanese: 納銭方には、土倉の担保用質物の員数に応じて土倉役を徴収する土倉の衆中と酒屋の醸造用酒壷の壷数に応じて酒屋役を徴収する酒屋の衆中が存在した。
English: While the existence of the priest-styled Nosenkata using the Buddhist title and the Nosenkata using a popular name is suggested in a record, the doso had originally been put under the control of temples such as Enryaku-ji Temple, therefore the Buddhist title is regarded as the remains of their work style as priest belonging to the Buddhist temples.
Japanese: なお、記録上において納銭方の中に法体の姿を取って｢○○坊｣と名乗っている者と普通に俗名を名乗っている者が存在するが、これは土倉が本来は延暦寺などの支配下にあったため、その一員である証としてそれらの寺院に属する僧侶の体裁を取った名残であると考えられている。
English: Reflecting the importance of the dosoyaku and sakayayaku on the bakufu finance in those days, the word "goryosho" was often used for the Nosenkata, though the "goryosho" originally indicated the territory directly controlled by the bakufu.
Japanese: また、当時の土倉役・酒屋役の幕府財政における重要性を反映して、本来は幕府直轄地を指していた料所（御料所と同義）を納銭方に対して用いる例もあった。
English: Some doso in the Nosenkata were appointed to the officer of the Kubo-okura (finance branch).
Japanese: こうした納銭方であった土倉の中には公方御倉に任じられる者も存在した。
English: Originally, there was a post called kurabugyo in the bakufu, which had managed the property and documents belonging to the bakufu, however, in the light of the labor involved in shipment and security, some Nosenkata took charge not only of taxation but also of business relating to revenue and expenditure for the bakufu finance.
Japanese: 本来、幕府の財貨や文書を管理する倉奉行という役職が存在していたが、運搬の手間や安全を考えて納銭方に徴税だけではなく、幕府財政の出納実務をも特定の納銭方に一任するようになった。
English: As a result, the kurabugyo was scaled down to deal with only restricted duties such as collecting taxes from specific traders who were approved to pay taxes directly to the bakufu, managing special accounts including 'Zodairitobetsu' (building expenses for the Imperial Palace) and dealing with a small amount of revenue and expenditure.
Japanese: 倉奉行は幕府に直接納付を許された特定の業者からの納税（直進）や幕府の特別会計（内裏造営経費である「造内裏棟別」など）及び小口の出納のみを扱う限定的な職務に縮小されることとなった。
English: There had been drastic changes since the period of the sixth shogun Yoshinori ASHIKAGA.
Japanese: ところが、6代将軍足利義教以後になると状況が変わってくることになる。
English: Whenever the Tokuseirei was issued after peasant uprisings, the bakufu had to exempt the seriously damaged doso from the dosoyaku payment to save them.
Japanese: まず、土一揆などによって徳政令が出されると、それによって打撃を受けた土倉を救済するために土倉役を免除しなければならなかった。
English: As a result, the income from the Nosenkata fell into arrears and the shogun's daily life was threatened.
Japanese: その場合、納銭方からの収入が滞り、将軍の日々の生活にも影響が出る恐れも生じた。
English: Therefore, the bakufu allowed the Nosenkata to form a za (guild) called 'Nosendokoro kaisho' (meeting place for the Nosenkata) aiming to establish a cooperative system among the Nosenkata, and restricted the free trade and free closure of the doso and sakaya by strengthening the bakufu-led protection and supervising systems.
Japanese: そこで、「納銭所会所」と呼ばれる一種の座を結成させて同業者間の協力組織を確立させるとともに幕府による保護・監督体制を強化して土倉や酒屋の自由な営業・廃業を規制した。
English: Moreover, the bakufu introduced the Bunichi Tokusei (borrowers are exempted from returning money to the doso and sakaya if they paid 10 to 20% of their debts to the bakufu) to impose a fee on the procedure for the issue of the Tokuseirei, and set up the bajoyaku (taxes imposed on the fermented soybean paste manufacturers, public bath managers and others), as well as introduced a contract system giving privileges to the Nosenkata under the condition that they paid the taxes in advance.
Japanese: また、分一徳政の導入による徳政令の手続に手数料を導入したり、新たに味噌屋や風呂屋なども対象に含めた馬上役を設定、更に納銭方に対して予め予定税収額を納付させた上での請負制を導入するなどの財政安定策が採られた。
English: Consequently, it is believed that the bakufu finance was kept comparatively stable until immediately before the Onin War despite losing its authority.
Japanese: これによって応仁の乱直前まで、幕府の権威低下にも関わらず幕府財政は比較的安定していたといわれている。
English: After the Onin War, with the devastation of Kyoto city and refusal of tax payment, the tax income did not reach the expected income calculated on the basis of the contract system, and as a result the bakufu finances went into the red.
Japanese: だが、応仁の乱後には京都の荒廃や納税拒否の動きによって請負額に徴税額が達せずに赤字となった。
English: As a countermeasure, the bakufu tried to curb the tax revenue decrease by imposing a tax on the'請酒' (sake retailer) and 'hizeniya' (new money-lender which lends money at a high interest rate with daily interest), however the tax revenue was not restored.
Japanese: これに対して幕府は「請酒」と呼ばれる小売専門の酒屋や「日銭屋」と呼ばれる高利・日歩の新興金融業者に対しても課税を行うなどして税収低下を抑制しようとするが、税収回復は困難であった。
English: When Kanrei (shogunal deputy) Harumoto HOSOKAWA decided in 1539 to leave the monopolistic contract for the Nosenkata business entirely to 'Shojitsubo' (a doso of Enryaku-ji Temple extraction), which had repeatedly taken charge of Nosenkata and Kubo-okura, as a measure against the dosoyaku and sakayayaku decrease due to the damage from the Tenbun Hokke War, the doso and sakaya strongly opposed his decision and requested direct tax payment to the bakufu.
Japanese: 天文(日本)8年（1539年）に天文法華の乱の影響による土倉役・酒屋役の減少への対策として管領細川晴元が明徳以来度々納銭方や公方御倉を務めた延暦寺系の土倉｢正実坊｣による納銭方業務の請負一任（事実上の独占化）が決定されると、土倉や酒屋がこれに強く反対して幕府への直納（直進）要求するに至った。
English: In 1552, demanding the same privileges as 'Shojitsubo,' 'Gyokusenbo,' a long-established doso similar to 'Shojitsubo,' filed a lawsuit only to lose.
Japanese: 同21年（1552年）には｢正実坊｣と同じく老舗業者であった「玉泉坊」も納銭方の地位確認を求めて訴訟を起こしたが、敗訴した。