Kane-bugyō (金奉行) were officials of the Tokugawa shogunate with responsibility for financial accounting or tax administration.
In the Kantō, payments were generally made in rice for wet fields and in gold for uplands.
In the Kinai and western provinces, a slightly different formula was applied; but the payments were also received in both rice and gold.
[2] The kane-bugyō in Edo and Osaka were responsible for all accounts associated with such receipts of cash.
Two of the Forty-seven rōnin had held this position in the Akō Domain: Ōtaka Gengo and Maehara Isuke.