Sanyojo (算用状 or 散用状) was the annual settlement of accounts for nengu (annual land tax) and kuji (miscellaneous tax) in each shoen (estate) exchanged between shoen ryoshu (the estate proprietary lord) and shokan (the estate manager) in the medieval shoen system.
算用状（さんようじょう・散用状）とは、中世の荘園において、荘園領主と現地の荘官との間で交わされた個々の荘園の年貢・公事などに関する年間の収支決算報告のこと。