Product: Kingin Deiri Cho, 3 ledgers

Size: 40cm (15″) x 15cm (6″) (approximate size of each ledger)

Code: ujam001

Era: 7th year of the Taisho Period (1918)

Location: Tokyo Office

Kingin Deiri Cho were uniquely bounded accounting ledgers for business dealings from the Edo period (1600-1868) to the end of the Taisho Period (1926) in Japan. The unique binding of the book is produced using thread called shifu (cloth woven with paper thread). It’s remarkably strong and durable, which is evidenced here with these pieces from the 7th year of the Taisho period, 1918.

There were 7 kinds of books relating to accountancy in historic Japan. Books such as Daifuku cho (summarized both buying and selling records), Kai cho (purchase records), Uri cho (sold records), Kingin Deiri cho, Hantori cho (receipt books), Chumon cho (order books), Nimotsu Watshi cho (books for shops to record what was given to customers).

All three of these books are full of interesting handwritten entries, notes, crossed out mistakes, and stamps. It’s very enjoyable to browse the thick washi-paper pages and soak in all the business transactions. Interestingly, more than one writing instrument was being used too. You’ll see pages filled with a fountain pen, some with sumi-e (charcoal drawing calligraphy) and most certainly the usage of a yatate (portable writing set).

The name of the shop owner is Fukunishi Iheiei, written on the cover of the ledgers along with the date and type of ledger (Kingin Deiri Cho).

These three books are something of value for yourself or a gift for a special someone. An accountant, or a bookkeeper, or a business owner would definitely find them fascinating. You could potentially divide the three ledgers here into three separate gifts. Each piece could be displayed on a table, or even hung as they were traditionally done.

These accounting ledgers are very similar in quality to the Kingin Deiri Cho on display at the Kansai University Museum.

This is proudly our first item on offer in our Antiques section.