Middle Ages

In the Middle Ages, azukaridokoro and ukesho referred to daikan of a feudal lord, and shugo-dai and jitō-dai referred to daikan of shugo and jitō governors, respectively. In the Azuchi-Momoyama period, territorial rulers in charge of local tax collection were called daikan.^[2]

Edo period

In the Edo period, high-ranking hatamoto retainers of the shogun were appointed daikan to govern the shogunal demesne across Japan and were given a 50,000-100,000 koku territory. The daikan worked from their administrative headquarters (jin'ya) at their territory or their mansion in Edo, under the Commissioner of Finance (kanjō bugyō), and had a dozen of tetsuki and tedai officials under their service. Hereditary succession of the position was common.^[3] In 1867, at the end of the Edo period, there were 37 daikan.^[4]

Daikan who had a bad reputation for self-interest were dismissed by the shogunate, as the harsh collection of annual taxation led to the escape of farmers, which in turn reduced the amount of collectable taxation. Some of them were dismissed and punished for causing starvation during famines. On the other hand, other daikan gained a great reputation, such as Suzuki Shigenari, who continued to appeal to the shogunate for a reduction or exemption of annual taxation at the cost of his own life in order to save the people of the domain from heavy taxes, and Ido Masaaki, who also saved the people from famine by introducing ganzo to the territories under his control.

In the latter half of the Edo period, the feudal domains followed the example and appointed their own daikan, district magistrates, who were called gun-dai or kōri bugyō.^[3][4]