Actually, When it comes to the Hantei XVI, The Hantei and the other Royal Clans simply papered over what he was like, and mentioned him in passing, while quietly expunging the record. Given that the Seppun royal guards are the ones that did him in tells you how bad it got. After that, all of the clans just went along with it because Hantei XVII was very mild mannered and nice comparatively speaking. They acknowledge the few good things he did, thus honoring him, but flat out ignore the rest so smooth things long. No one wants to admit the Hantei line created a complete monster. In my campaign, I had most historians mention a fire in the records that regretfully destroyed most of his histories sadly, so they do try to  honor what is known.
This came back to bite them in the ***, later...

Sorry not posted for some time, but been working lots. Getting back into the groove
 
Ronin level Plot nugget: This is meant for generic plots and outlines for Ronin or low ranking clan samurai that while they may be accomplished, they can still be overwhelmed, and at the end of the day, while the clans might be annoyed they have lost some young samurai, they really cannot be bothered to look too close at ‘embarrassing circumstances’ if the players are lost to more undesirable elements
 
“A Fistful of Ryô Oban”
 
An out of the way village/town (Yaotsu) in (insert province here) has been taken over be two criminal gangs who have intimidated the local Yoriki (constable), a low ranking Bugeisha by the name of (inset clan name) Hasu, but the local thugs have nicknamed ‘Ahiru’ (domestic duck, or ‘Lame duck’) depending on the usage, a comparatively useless constable and a general embarrassment to her clan.
 
The two gangs are fighting for control of the town’s various businesses (sake works & silk production as primary), extorting what they can, but sending off the correct taxes so as not to draw notice from the local clan lord or the Imperial magistrates, who are notoriously humorless with regard to tax collection. But as long as things are not noticed, the life of the village will remain desperate and bleak.
 
Cast of Peasant Ne’er do wells in Yaotsu
Uma-san: Coffin Maker, who will look over the players and size them up, mentioning prices for his wares. If they die or the opposition dies, he makes money
Kaniza-san: Tavern owner, who will look over the players and see if they are worth anything and try to goad them to action if possible, while providing what information he knows about the gangs.
Shěmāo-San: local ‘Geisha’: While pretty, the gangs have not been kind to her. Currently addicted to ‘Liquid Void’ to get through the day. Very bleak outlook on life if pushed, but can fake being pleasant and cultured with the best of them.
 
Oyqkqta (Boss) Wanizame: Runs the sake works, The local ‘geisha’ house, and leans on what businesses he can. Cold, greedy, and not a fool. Currently employs a large gang to keep his side of the village/town. Constantly angling for control of Yaotsu from his rival, Boss Sasori.
Gama-san: A large brute of a man (6’6”), heavily scared, and uglier than most, runs the day to day operations with a cold eye. Has claimed to have killed samurai before. Or at least ronin. Uses blunt instruments to occasionally reinforce his points on whoever anger. A walking Rokugani stereotype of the unpleasant thug
53 or so odd gamblers, spies, drunkards, and other low scum comprise Wanizame’s gang.
 
Oyaktya Sasori Older man who keeps pet scorpions of several small particularly small nasty varieties that he farms poison from to use to make examples of people who anger him. More ‘civilized’ and intimidating than most criminals. Rumors that he has a Scorpion patron have kept him alive more than once. Very good at head games and would give the court trained a bit of a worry as he’s rather good at deceit. Has the Machikata (town police) under his thumb through bribes. Controls the local Sake and Soy breweies, currently has half of the textiles under his control.
‘Somen’ AKA ‘Noodles’: A more normal looking man of middle 20’s that is whipcord muscled, and is head of the local stevedore/warehouse workers. Works for Sasori as the money is good (for him), can be brutal when need be and is very good at throwing blades (those experienced in such things would note and almost professional level. Fights dirty.
64 or so various workers he frightens into line, thugs, and other general scum

Sorry not posted for some time, but been working lots. Getting back into the groove
 
Ronin level Plot nugget: This is meant for generic plots and outlines for Ronin or low ranking clan samurai that while they may be accomplished, they can still be overwhelmed, and at the end of the day, while the clans might be annoyed they have lost some young samurai, they really cannot be bothered to look too close at ‘embarrassing circumstances’ if the players are lost to more undesirable elements
 
“A Fistful of Ryô Oban”
 
An out of the way village/town (Yaotsu) in (insert province here) has been taken over be two criminal gangs who have intimidated the local Yoriki (constable), a low ranking Bugeisha by the name of (inset clan name) Hasu, but the local thugs have nicknamed ‘Ahiru’ (domestic duck, or ‘Lame duck’) depending on the usage, a comparatively useless constable and a general embarrassment to her clan.
 
The two gangs are fighting for control of the town’s various businesses (sake works & silk production as primary), extorting what they can, but sending off the correct taxes so as not to draw notice from the local clan lord or the Imperial magistrates, who are notoriously humorless with regard to tax collection. But as long as things are not noticed, the life of the village will remain desperate and bleak.
 
Cast of Peasant Ne’er do wells in Yaotsu
Uma-san: Coffin Maker, who will look over the players and size them up, mentioning prices for his wares. If they die or the opposition dies, he makes money
Kaniza-san: Tavern owner, who will look over the players and see if they are worth anything and try to goad them to action if possible, while providing what information he knows about the gangs.
Shěmāo-San: local ‘Geisha’: While pretty, the gangs have not been kind to her. Currently addicted to ‘Liquid Void’ to get through the day. Very bleak outlook on life if pushed, but can fake being pleasant and cultured with the best of them.
 
Oyqkqta (Boss) Wanizame: Runs the sake works, The local ‘geisha’ house, and leans on what businesses he can. Cold, greedy, and not a fool. Currently employs a large gang to keep his side of the village/town. Constantly angling for control of Yaotsu from his rival, Boss Sasori.
Gama-san: A large brute of a man (6’6”), heavily scared, and uglier than most, runs the day to day operations with a cold eye. Has claimed to have killed samurai before. Or at least ronin. Uses blunt instruments to occasionally reinforce his points on whoever anger. A walking Rokugani stereotype of the unpleasant thug
53 or so odd gamblers, spies, drunkards, and other low scum comprise Wanizame’s gang.
 
Oyaktya Sasori Older man who keeps pet scorpions of several small particularly small nasty varieties that he farms poison from to use to make examples of people who anger him. More ‘civilized’ and intimidating than most criminals. Rumors that he has a Scorpion patron have kept him alive more than once. Very good at head games and would give the court trained a bit of a worry as he’s rather good at deceit. Has the Machikata (town police) under his thumb through bribes. Controls the local Sake and Soy breweies, currently has half of the textiles under his control.
‘Somen’ AKA ‘Noodles’: A more normal looking man of middle 20’s that is whipcord muscled, and is head of the local stevedore/warehouse workers. Works for Sasori as the money is good (for him), can be brutal when need be and is very good at throwing blades (those experienced in such things would note and almost professional level. Fights dirty.
64 or so various workers he frightens into line, thugs, and other general scum

Sorry for the threadomancy, but after months of research on the subject, long hours at work, and several bouts of hospital (tinnitus, Kidney stones, checks for cancer)  draining my energy dry, I've looked over the financial system used during the Sengoku and earlier eras, I'm going to give a general once over on this . Of note, Major cities are the only ones that usually bother with gold as coinage, with silver being the typical coinage seen in trade, and copper coins being the most common. some of this is kibbled from my older 4th edition notes
 
Coinage & Rice
First a samurai must become accustomed to the coinage of the empire, and have a basic grasp of what each coin represents. Coinage is important, as samurai and peasants cannot simply run around carrying dozens or hundreds of bushels of rice around everywhere to pay for things.
Rice is the economic standard of Rokguan. Rice is a labor intensive food that keeps peasants too busy growing it to foment rebellions, taking five peasants per season per koku grown, who are fed millet and not rice, excepting special occasions and bountiful years. Samurai stipends and values of all objects are based on the koku. The koku is also used as a measurement of weight.
Coinage is minted on a standard, with each clan minting their own coinage with permission from the Imperial Treasurer’s office, minted at the end of the harvest season. Coins are only “worth” their value with the clan that minted them (Imperially minted coins are accepted in all clans). Clans are honor-bound to accept coinage minted in their lands and must exchange them for rice if requested. Merchants and daimyo can exchange coins, typically charging a 1% standard transaction fee.
 
Koku – One koku is (roughly) enough rice to feed one person for one year at a subsistance level existence. Koku are typically divided into five equal bags of rice, each worth one bu. The koku is approximately 278.3 liters of rice weighing 150kg (330 lbs) in weight.
Zeni – The most basic coin is a round copper coin one sun (1 inch) in diameter with a hole in the middle. One zeni represents enough sustenance-level food to feed one person for a day (read as a bowl of rice and some pickled vegetables, or twice as much in millet). Zeni are typically strung in groups of 100 or 1000 coins for ease of carrying and for moderate purchases.
Monme-ita – The monme-ita is a small rectangular coin of silver weighing one monme (3.75 grams). One monme-ita represents enough food to feed one person for one month.
Ichibukin – The ichibukin, or simply bu, represents enough food to feed one man for roughly 2 ½ months (6 weeks).
Chogin- the chogin is a moderate sized silver coin 3 sun (3.75 inches) in length weight. Typically used by traders and middle ranking samurai for large purchases. It is worth one koku of rice.
Bu-Shoban: the bu-shoban is a smaller gold coin used by upper ranked samurai and higher end merchants trading in Koku values. It's value is the same as the chogin..
Ni-bu: as the name might suggest it is a coin worth 2 Bu-shoban in value.
Ryo – The ryo represents 4 koku of rice. The ryo is a gold coin 2 sun (2.5 inches) in length and weighing 16.5 grams. Typically a ryo will be cast in an alloy of 85% gold with 15% silver, to make it more durable. Ryo can be stacked in groups of 25 or 50 and wrapped in heavy paper sealed with wax and a seal to mark where it was bundled.
Oban – The oban is a more rare coin, typically minted to commemorate an important event, or simply for Large cash transfers (ie taxes). One oban is worth 40 ryo. 
1 oban = 40 ryo 1 bu = 200 zeni 1 monme-ita = 83 zeni 1 ryo = 4 Chogin
1 ryo = 4 Bu-shoban 1 ryo = 12 monme-ita 1 ryo = 1,000 zeni 1 ryo = 2 Ni-Bu
Large amounts of money can be carried in specially designed wooden boxes called senryobaku (box of 1,000 ryo) and buryobaku (box of 500 ryo).
 
Income & Stipends
Income and stipends are figured on a seasonal basis, with each season lasting for six months. Samurai were given a stipend rated in koku per season to represent their value to their lord. For instance, a samurai in a post that gets a stipend of 100 ryo per season is said to be “worth 100 koku”. This designation does not take into consideration any other income gained through merchant work or other sources, and when taxes come due, it is up to the samurai to honorably record such income for tax assessment.
A samurai gets a stipend of money equal to ((Starting koku + Wealth rank) x Status Rank) + Glory Rank = seasonal income in ryo.
Remember to keep all fractions as silver (Bu). This is paid out twice a year, once in spring before debts are due and the summer wars begin, and once in late fall at harvest time. Additional pay based on terrific bonuses, gifts, Imperial Salary, Family pay, Clan pay, and holdings are usually applied after all the multipliers as a flat increase.
For example: a Rank 3 Doji courtier with Wealth 3, Status 2.5 and Glory 4.5 would get 49 ryo and 3 bu twice a year (15 starting koku + Wealth 3, * 2.5 Status, +4.5 Glory), plus any additional income from Social Position; if she happens to be a Doji family magistrate she gets an additional 50 ryo per season.
Another example: a Rank 1 Akodo bushi, Status 1.0 and Glory 1.0 (a new character) would get 9 ryo per season (3 starting koku * 1.0 Status + 1.0 Glory + 5 as a Hohei).
Samurai are paid based on their status rank:
Ji-samurai (minor clans, hired ronin and ashigaru) are paid directly in rice equal to their koku value. They must then barter or sell part of this rice to have money to purchase other necessities.
Samurai of the bonge caste (usually Status 1.0 to 6.9) will usually be paid in enough rice to feed their family and retainers, and the remainder of their stipend in coinage. They may then take their coins to the granaries of their clan and trade them in for rice as they need it.
Samurai of the kuge caste (usually Status 7.0 or greater) are typically paid entirely in coinage due to the large stipends they draw. The kuge control the rice stores and can access them as needed.
 
Taxes
Taxes are collected and paid at the end of each season. Taxes are usually paid in koku of rice, although taxes may also be paid in jade, steel and other precious commodities. How this all works, from the bottom up:
Peasants do not have the right to govern land on their own, and hand over 100% of their rice harvest to the samurai governing their farm.
The samurai governing the individual farms hands over 40-50% of this harvest, and in turn his stipend is paid out of this amount. A samurai might oversee as many as a half dozen farms in this manner.
The provincial governor collects the rice from the samurai under their command, and pay approximately 40-50% of this rice to their family daimyo. Of the remainder, he must pay out his retainers.
The family daimyo collects the rice from the provincial governors and pays 40-50% of this to the clan daimyo.
The clan daimyo collects the rice from the family daimyo and pays 40-50% of this to the imperial tax collector to be stored in the imperial granaries.
So, just how much rice is this? The largest rice producing clan is the Crane (before recent events that is). On a good year, the Crane produce over one million koku of rice per season. Other clans produce from 300,000 to 600,000 koku of rice per season.
Aside from the usual taxes, all clans are required to tithe 33% of any jade production to the imperial coffers to be supplied to the Crab.
 
Clan Trade
The current roster of major trade goods for each of the clans is as follows:
Crab
Import: jade, rice
Export: steel, raw iron, stone
Crane
Import: exotic foodstuffs, raw materials
Export: fine goods, rice
Dragon
Import: foodstuffs, fine goods
Export: steel, raw iron, paper, gold, minerals
Lion
Import: raw materials, seafood
Export: copper
Mantis
Import: raw materials
Export: silk, spices, citrus fruit, pearls, exotic seafood
Phoenix
Import: exotic goods
Export: silver, lumber
Scorpion
Import: raw materials
Export: information
Unicorn
Import: finished goods
Export: exotic goods, horses
 
Loans
From time to time, a samurai needs cash beyond his means, perhaps to get a gift for someone important. Merchants are often willing to lend samurai money with an interest rate of 10% per year. Many samurai chafe at the idea, but honor compels them to make good on their word, lest their family name be maligned.
 

http://yokai.com/  is a site dedicated to all forms of supernatural spirits from Japanese mythology and is a wealth of ideas for something new to throw at your players. I use it a lot myself as I find the old L5R everything malignant = Shadowlands is rather boring and I've used it to throw a curve ball more than once. 
See also:  https://en.wikipedia.org/wiki/List_of_legendary_creatures_from_Japan  
http://www.samurai-archives.com/  a good wiki/clearing house with a lot of information on samurai culture throughout history from banners, to mon, to house codes. Pretty much anything a GM needs  
an Index of Kamon (house crests) that might inspire designs for  Minor clans: https://doyouknowjapan.com/symbols/
Authors:  Stephen Turnbull is a historian who has done a massive amount of work on samurai  culture in various areas and has a rather large archive of books one can go look for further inspiration ( I have a large part of his writings, which I use). his bibliography is listed in the following article  https://en.wikipedia.org/wiki/Stephen_Turnbull_(historian)

http://yokai.com/  is a site dedicated to all forms of supernatural spirits from Japanese mythology and is a wealth of ideas for something new to throw at your players. I use it a lot myself as I find the old L5R everything malignant = Shadowlands is rather boring and I've used it to throw a curve ball more than once. 
See also:  https://en.wikipedia.org/wiki/List_of_legendary_creatures_from_Japan  
http://www.samurai-archives.com/  a good wiki/clearing house with a lot of information on samurai culture throughout history from banners, to mon, to house codes. Pretty much anything a GM needs  
an Index of Kamon (house crests) that might inspire designs for  Minor clans: https://doyouknowjapan.com/symbols/
Authors:  Stephen Turnbull is a historian who has done a massive amount of work on samurai  culture in various areas and has a rather large archive of books one can go look for further inspiration ( I have a large part of his writings, which I use). his bibliography is listed in the following article  https://en.wikipedia.org/wiki/Stephen_Turnbull_(historian)

Stumbled across this this morning and it's a nice replacement for the old Obakemono project. Lots of ghosts and other such for aspiring GM's
http://yokai.com/

Stumbled across this this morning and it's a nice replacement for the old Obakemono project. Lots of ghosts and other such for aspiring GM's
http://yokai.com/

Stumbled across this this morning and it's a nice replacement for the old Obakemono project. Lots of ghosts and other such for aspiring GM's
http://yokai.com/

I introduced a Fifth Bloodsword back in my previous campaign as a dark reflection of Zen nothingness called Kyomu (Oblivion), as a subtle temptation to false enlightenment and with mildly 'off' visions that could lead to what the client is wanting, with only occasional 'errors', which the player would interpret as a vision interpreted incorrectly. It also carried the curse of "May You Find What You Are Looking For". It typically ends badly eventually as the corruption quietly takes the person over, and influences them to do things that are...ill advised.

Much of this information is kibbled/modified from The Samurai Archives Wiki as supplementary material for the information provided with the current line of L5R books
 
Han (n): The feudal domains ruled by daimyô are most commonly throughout Rokugani history referred to as han. During the age of Exploration, the term as fallen into relative disuse, and domains are instead referred to by a number of terms including:
kuni ("country", "state") (Much to the Crabs amusement)
ryô or ryôbun ("territory", "portion of territory") (the play on the term for coinage is often used in jokes)
shiryô ("private territory") (Typically used to refer to Samurai residences)
ie (“house”) (used to refer to peasant housing, usually farming housing)
zaisho ("place where one is resident") (often used interchangeably when referring to Merchant housing and places of business)
fu or seifu ( "government") (used to refer to governing clan residences or governmental buildings),
and kôgi ("government", "public affairs") (typically used when referring to Imperial Holdings), among others.
 
The use of these terms was often governed by omote and uchi (or "external" and "internal") concerns; a term such as kuni might be used in internal domain documents to refer to the domain, but when speaking to the Emperor about one's domain, kuni would be used to refer to Rokugan as a whole, and another term, such as zaisho, would be used to the daimyô's humble appointed territory
The han are largely autonomous in terms of their internal affairs, but were subject to numerous strictures originally imposed by Hantei III, as well as taxation and ritual obligations. Hantei XVI , officially acknowledged (for tax purposes and control) 185 major domains during his reign; by the reign of Hantei XX, the number of major domains stabilized around 260, but the total number of distinct domains that existed at one time or another over the course of Rokugani History exceeds 540.
hough many daimyô continue to hold their ancestral territory as their han, in theory all han are fiefs granted by the Emperor of Rokugan. The Emperor reserves the right to give and take away lands from daimyô, and often makes use of this power, reassigning a given territory to a different samurai clan, and assigning the former lords of that territory to a different domain elsewhere in the archipelago, or simply denying them a territory entirely during political turmoil or as a possible reward for service. This occurred particularly frequently in the Reign of Hantei XVI and during the Heresy Era, with 281 instances of clans being moved from one domain to another, and 213 instances of clans losing daimyô status, and their domains, entirely during that fifty-year period. The latter was most often due to the absence of an heir; though Imperial policies were relaxed in later eras, initially, deathbed adoptions were not permitted.
The power or status of each han (and of their daimyô) was determined by its kokudaka, normally a measure of agricultural or commercial production in units of koku; in some cases, domains were assigned a kokudaka out of proportion to their agricultural production, in recognition of their importance strategically, diplomatically, or otherwise. The smallest domains, by definition, had a kokudaka of at least 10,000 koku, while the largest domains, boast a kokudaka of 1,000,000 koku or better. The vast majority of domains were closer to the lower end of this range, and only a handful of domains were assessed in the hundreds of thousands of koku.
 
On the Kokuda:
Kokudaka (n): a measure of the agricultural production of a daimyô domain, or "han," expressed as a measure of koku of rice. As a representation of the domain's wealth, kokudaka determined the amount of the domain's tax obligations to the shogunate, and the domain's status relative to other domains.
The smallest daimyô domains, by definition, possessed at least 10,000 koku, while some samurai retainers were granted sub-domains within a han, with a much smaller rating in koku. The majority of han were officially assessed at a kokudaka in the range of 10,000 to 200,000 koku, though the kokudaka of the most powerful domains exceeded 500,000 koku.
This figure, though ostensibly based on the actual agricultural production of the domain's territory, often did not change over the course of the period. A domain's kokudaka might be changed as a political reward or punishment, but the Empire does not engage in regular surveys of agricultural production, and did not update domains' kokudaka on the basis of their production.
Multiple different figures for the kokudaka thus often existed simultaneously for a single domain. The official figure determined and recognized by the Empire and used as a marker or indicator of the domain's wealth and status can be referred to as omotedaka, using the character omote, meaning "official," "surface," or "outside." Meanwhile, nearly all domains maintained their own internal figures for agricultural production, called uchidaka , using the character uchi, meaning "inside" or "internal."
The uchidaka was often a higher figure, more regularly assessed and more accurately reflecting increases and expansions of agricultural productivity within the domain. It was generally in the best interests of the domain to not report the higher figure, and to allow the omotedaka recognized by the Empire to remain at a lower figure, since this means lower tax payments owed by the domain to the Empire; though this seems deceitful or deceptive, such behavior is widely condoned by the Empire, as part of the philosophy of omote and uchi, allowing internal matters to remain relatively private, so long as a domain's obligations on the official, external are properly observed.
 

From the Office of the Imperial Magistrates
 
Recent events in the Imperial City have revealed just how ill-knowledged samurai are on their own holdings. Combined with the loss of 2/3 of the yoriki of the city, this has lead to several instances of merchants attempting to reach beyond their station. It is strongly advised for all samurai caste who deal with merchants or have been given any type of governorship to familiarize themselves with the basics of Rokugan’s economy as to prevent such incidents from occurring again.
Seppun Samanosuke
 
Skills
Commerce
This is obviously a merchant skill. It allows for the buying and selling of goods for one’s lord for the purpose of gaining profit as well as knowledge of extended mathematics. Most samurai will not deal with this skill.....in public. In private clan matters, having a knowledge of this skill is useful, as it goes nicely with...
Govern
This is a high skill for samurai. It allows for the buying and selling of needed goods in order to properly maintain lands and armies for one’s lord. It is not shameful for a samurai to know this skill, and is often required by hatamoto, karo and military commanders alike.
 
Coinage & Rice
First a samurai must become accustomed to the coinage of the empire, and have a basic grasp of what each coin represents. Coinage is important, as samurai and peasants cannot simply run around carrying dozens or hundreds of bushels of rice around everywhere to pay for things.
Rice is the economic standard of Rokguan. Rice is a labor intensive food that keeps peasants too busy growing it to foment rebellions, taking five peasants per season per koku grown, who are fed millet and not rice, excepting special occasions and bountiful years. Samurai stipends and values of all objects are based on the koku. The koku is also used as a measurement of weight.
Coinage is minted on a standard, with each clan minting their own coinage with permission from the Imperial Treasurer’s office, minted at the end of the harvest season. Coins are only “worth” their value with the clan that minted them (Imperially minted coins are accepted in all clans). Clans are honor-bound to accept coinage minted in their lands and must exchange them for rice if requested. Merchants and daimyo can exchange coins, typically charging a 1% standard transaction fee.
 
Koku – One koku is enough rice to feed one person for one year at a sustenance level existence. Koku are typically divided into five equal bags of rice, each worth one bu. The koku is approximately 278.3 liters of rice weighing 150kg (330 lbs) in weight.
Zeni – The most basic coin is a round copper coin one sun (1 inch) in diameter with a hole in the middle. One zeni represents enough sustenance-level food to feed one person for a day (read as a bowl of rice and some pickled vegetables, or twice as much in millet). Zeni are typically strung in groups of 100 or 1000 coins for ease of carrying and for moderate purchases.
Monme-ita – The monme-ita is a small rectangular coin of silver weighing one monme (3.75 grams). One monme-ita represents enough food to feed one person for one month.
Ichibukin – The ichibukin, or simply bu, represents enough food to feed one man for roughly 2 ½ months (6 weeks).
Chogin- the chogin is a moderate sized silver coin 3 sun (3.75 inches) in length weight. Typically used by traders and middle ranking samurai for large purchases. It is worth one koku of rice.
Bu-Shoban: the bu-shoban is a smaller gold coin used by upper ranked samurai and higher end merchants trading in Koku values. It's value is the same as the chogin..
Ni-bu: as the name might suggest it is a coin worth 2 Bu-shoban in value.
Ryo – The ryo represents 4 koku of rice. The ryo is a gold coin 2 sun (2.5 inches) in length and weighing 16.5 grams. Typically a ryo will be cast in an alloy of 85% gold with 15% silver, to make it more durable. Ryo can be stacked in groups of 25 or 50 and wrapped in heavy paper sealed with wax and a seal to mark where it was bundled.
Oban – The oban is a more rare coin, typically minted to commemorate an important event, or simply for Large cash transfers (ie taxes). One oban is worth 40 ryo.
1 oban = 40 ryo 1 bu = 200 zeni 1 monme-ita = 83 zeni 1 ryo = 4 Chogin
1 ryo = 4 Bu-shoban 1 ryo = 12 monme-ita 1 ryo = 1,000 zeni 1 ryo = 2 Ni-Bu
Large amounts of money can be carried in specially designed wooden boxes called senryobaku (box of 1,000 ryo) and buryobaku (box of 500 ryo).
 
Income & Stipends
Income and stipends are figured on a seasonal basis, with each season lasting for six months. Samurai were given a stipend rated in koku per season to represent their value to their lord. For instance, a samurai in a post that gets a stipend of 100 ryo per season is said to be “worth 100 koku”. This designation does not take into consideration any other income gained through merchant work or other sources, and when taxes come due, it is up to the samurai to honorably record such income for tax assessment.
A samurai gets a stipend of money equal to ((Starting koku + Wealth rank) x Status Rank) + Glory Rank = seasonal income in ryo.
Remember to keep all fractions as silver (Bu). This is paid out twice a year, once in spring before debts are due and the summer wars begin, and once in late fall at harvest time. Additional pay based on terrific bonuses, gifts, Imperial Salary, Family pay, Clan pay, and holdings are usually applied after all the multipliers as a flat increase.
For example: a Rank 3 Doji courtier with Wealth 3, Status 2.5 and Glory 4.5 would get 49 ryo and 3 bu twice a year (15 starting koku + Wealth 3, * 2.5 Status, +4.5 Glory), plus any additional income from Social Position; if she happens to be a Doji family magistrate she gets an additional 50 ryo per season.
Another example: a Rank 1 Akodo bushi, Status 1.0 and Glory 1.0 (a new character) would get 9 ryo per season (3 starting koku * 1.0 Status + 1.0 Glory + 5 as a Hohei).
Samurai are paid based on their status rank:
Ji-samurai (minor clans, hired ronin and ashigaru) are paid directly in rice equal to their koku value. They must then barter or sell part of this rice to have money to purchase other necessities.
Samurai of the bonge caste (usually Status 1.0 to 6.9) will usually be paid in enough rice to feed their family and retainers, and the remainder of their stipend in coinage. They may then take their coins to the granaries of their clan and trade them in for rice as they need it.
Samurai of the kuge caste (usually Status 7.0 or greater) are typically paid entirely in coinage due to the large stipends they draw. The kuge control the rice stores and can access them as needed.
Taxes
Taxes are collected and paid at the end of each season. Taxes are usually paid in koku of rice, although taxes may also be paid in jade, steel and other precious commodities. How this all works, from the bottom up:
Peasants do not have the right to govern land on their own, and hand over 100% of their rice harvest to the samurai governing their farm.
The samurai governing the individual farms hands over 40-50% of this harvest, and in turn his stipend is paid out of this amount. A samurai might oversee as many as a half dozen farms in this manner.
The provincial governor collects the rice from the samurai under their command, and pay approximately 40-50% of this rice to their family daimyo. Of the remainder, he must pay out his retainers.
The family daimyo collects the rice from the provincial governors and pays 40-50% of this to the clan daimyo.
The clan daimyo collects the rice from the family daimyo and pays 40-50% of this to the imperial tax collector to be stored in the imperial granaries.
So, just how much rice is this? The largest rice producing clan is the Crane (before recent events that is). On a good year, the Crane produce over one million koku of rice per season. Other clans produce from 300,000 to 600,000 koku of rice per season.
Aside from the usual taxes, all clans are required to tithe 33% of any jade production to the imperial coffers to be supplied to the Crab.
 
Clan Trade
The current roster of major trade goods for each of the clans is as follows:
Crab
Import: jade, rice
Export: steel, raw iron, stone
Crane
Import: exotic foodstuffs, raw materials
Export: fine goods, rice
Dragon
Import: foodstuffs, fine goods
Export: steel, raw iron, paper, gold, minerals
Lion
Import: raw materials, seafood
Export: copper
Mantis
Import: raw materials
Export: silk, spices, citrus fruit, pearls, exotic seafood
Phoenix
Import: exotic goods
Export: silver, lumber
Scorpion
Import: raw materials
Export: information
Unicorn
Import: finished goods
Export: exotic goods, horses
 
Loans
From time to time, a samurai needs cash beyond his means, perhaps to get a gift for someone important. Merchants are often willing to lend samurai money with an interest rate of 10% per year. Many samurai chafe at the idea, but honor compels them to make good on their word, lest their family name be maligned.
 
Status Rank & Benefit
Being of higher social standing within the empire grants many benefits, such as increase in stipend and more political or military power.
 
Social Rank Income/season Suggested Perks
Ashigaru 1 ryo
Hohei 5 ryo
Nikutai 7 ryo
Gunso 10 ryo Suggested to take the Gunso path
Family Magistrate 10 ryo
Chui 30 ryo
Clan Magistrate 50 ryo
Taisa 100 ryo +10 Governor station points, +10 Warlord station points
Koshogumi 100 ryo
Hatamoto 250 ryo Suggested to take the Hatamoto path
Shireikan 300 ryo +15 Governor station points, +15 Warlord station points
Imperial Magistrate 400 ryo
Emerald/Jade Magistrate 500 ryo Suggested to enter appropriate school
Rikugunshokan 1000 ryo +25 Governor station points, +30 Warlord station points
Councilors 1000 ryo +25 Ambassador station points
Daimyo 5000+ ryo *
* At this point, station points are unnecessary since a daimyo has the resources of a family or clan to draw upon, but may be recorded to prevent excessive drain on the clan’s resources.
 
Koshogumi - individuals attached to a daimyo’s entourage
Councilors - bugyo, tairo or karo
 
Military Officers
Military commanders of taisa rank will be given land (Inheritance: Governorship) and will automatically gain a small keep (5-10 points) from the Station: City charts.
Military commanders of shireikan rank will be given land as per taisa, and will automatically gain a kyuden (15-30 points) from the Station: City charts.
Military commanders of rikugunshokan rank will be given land as per taisa, and will automatically gain a kyuden (15-30 points) and 2-5 smaller keeps (5-10 points) from the Station: City charts.
 
Social Positions
Not all samurai wish to remain as a simple retainer. Some have ambition or ability to serve their clan with greater power. So, what does a samurai need in order to attain such positions?
 
Social Position Ranks* Requirements
Family Magistrate 0-1 Investigation 2, Lore: Law 2
Clan Magistrate 1-2 Investigation 3, Lore: Law 3
Emerald/Jade Magistrate (entry) 2+ Investigation 3, Lore: Law 3
Emerald/Jade Magistrate (ranked) 3-4 Investigation 4, Lore: Law 4
Imperial Magistrate 2-3 Investigation 3, Lore: Law 3
Amethyst Champion attendant 2+ Commerce 3, Honor 2.0+
Ruby Dojo sensei (lesser) 3+ Instruction 5, Weapon Skill 4+
Military Rank: Nikutai 1 Battle 2, Weapon Skill 2+
Military Rank: Gunso 2 Battle 3, Weapon Skill 3+
Military Rank: Chui 3-4 Battle 4, Weapon Skill 4+
Military Rank: Taisa 4-5 Battle 5, Weapon Skill 5+
Military Rank: Shireikan 5-6 Battle 6, Weapon Skill 5+
Military Rank: Rikugunshokan 7 Battle 7, Weapon Skill 5+
Commander (Imperial Legion) 6-7 Battle 6, Weapon Skill 5+
Imperial Family (buke) 0-1 Miya, Otomo, Seppun, Shoju, Hantei
Imperial Family (kuge) 1-2 Miya, Otomo, Seppun, Shoju, Hantei
Imperial Court ambassador 3-4 Courtier 5, Etiquette 4
Ranks of Social Position advantage
 
An Example of new costs for L5R. All costs are for average equipment. Standard L5R multipliers still apply
Let's start out with a standard Bushi's wear . Let's assume our bushi is a traveller.
 
Normal Mens Kimono: 4 monme-ita
Womans Kimono: 10 monme-ita (lets not even go into court fashions of several layers)
Sandels: 10 zeni
Hakama (trousers): 2 monme-ita for cloth, 4 for silk
Haori (Formal Jacket): 50 zeni for cloth, 1monme-ita, 10 zeni for silk
Tabi: 10 zeni
Loin Cloth 6 zeni
Sleeve Tieing Cord 12 Zeni
 
A slightly higher class Bushi might pop 4 mon for a umbrella for when travelling.
Now this is just your average traveling Bushi who has the presence of mind to look presentable
 

From my old musings on the Beta Forum
 

Shinobi Tools Box
 
While the game has captured some of the more commonly known tools of the Ninja, I have come across some of the more esoteric tools and techniques to help fill out the arsenal of the stealth artists
 
Tsui-giri: Large Picks about a foot long consisting of a wooden handle and a long thin, tempered metal spike that could be used as a weapon as well as for quietly carving spying holes in walls.
 
Torinoko: Smoke bomb. Gunpowder wrapped in a paper much like a firecracker with a paper fuse. Could be used like a grenade or smokescreen.
 
Maru-kagi: Round Key. In spite of the name, a hand held item with a wooden handle and curved hooks coming out at 90 degrees from the handle. Used to jimmy though doors and latch onto early locking mechanisms, to allow the ninja to open the door lock from the outside.
 
Ibushi-ki: Smokepot or Smudgepot. A cylinder device made of ceramic with 8 holes along the side and one at the top, when gunpowder was put in and lit, a thick curtain of smoke would rise from the holes.
 
Tekko-Kagi: One of several climbing claw variants. This particular version could be used in battle against an incoming samurai blade as when fitted over the hand and fingers, the ‘claws’ would protect most of the hands and fingers. When used for climbing, it could me attached to the hand like a crampon
 
Kagi-nawa: Hook Rope. While the four spiked climbing rope variant is more well known, this one was known as more stealthy version, and used for climbing up and down. Often used in quiet getaways.
 
Ikari-kagi: Grappling hook. A four pronged metal anchor hook attached to a hope. Used for climbing roofs or over walls.
 
Uchi-Kai: Prying hook: a small metal hook and wooden handle. The hook was driven into a wall to help the ninja climb and open doors.
 
Kiri: Pick. Smaller than those normally sold. The easy-to-conceal item was used to cut holes.
 
Maki-hashigo: Roll-up Ladder. Something of a misnomer, this was a pulley-mechanism with a pointed spike thrown over a wall to anchor the rope and wheel. Once secured, a person (or items) could be drawn up like a bucket from a well
 
Misshio-ire: Secret Document Holder. Designed to look like the sheath of a small sword (Tanto or thereabouts), it contains a small pipe would could be used to conceal secret documents from enemy forces. That certain clans that remain nameless could use this to seen messages in court is, of course, scurrilous rumor.
 
Zouri: Sandels. A style of slipper made of pleated rope and cotton souls. Used for walking in absolute silence.
 
Hoguchi: Tinder Box. A small box used for carrying hot coals. Given the general construction in the empire, no much is needed to start a fire.
 
Seoi-bukuro: Shoulder Bag. Pretty much the ninjas backpack for carrying tools. A woven net bag of strong rope. Typically slung over the left shoulder to allow right hand freedom of movement.
 
Tenohira-Taimatsu: Hand-held torch. A compact touch made from pine resin and bamboo skin, notable for staying alight even in rain.
 
Gando: Searchlight. While this is technically translated as ‘flashlight’, it is another misnomer to the modern user. This item is a candle-holder consisting of two hoops with in a wrap used to conceal the light. The hoops move to keep the candle upright, no matter the users movements.
 
Tobacco-ire: Tobacco pouch. While commonly used to actually carry tobacco by many, it is used by the ninja to carry gunpowder. One the job, the ninja would not use tobacco as the strong smell would given them away.
 
Kusuri-ire: Medicine pouch. Used by ordinary people as well as ninja. Some would even have the medicine type listed on the pouch.
 
Mizu-gumo: Water Spider. A foot device used for traversing water. The device was made of four curved planks of either wood or inflatable animal hide that were strung together with a fifth plank in the middle. While not allowing the user to walking on water, it can be used to traverse swampy areas relatively quickly.
 
Saoto hikigane: Nicknamed the “ear trumpet” because that’s exactly what it looks like. Saoto hikigane were cone-shaped and were made of metal or sometimes wood. The size of the tool varied, with some being more concealable than others. The ninja would place the wide end to a wall so that the sound coming through was magnified and funneled into his or her ear. It worked the same way cupping a hand to the ear or placing a cup to a wall does.
 
Donohi: Body Warmer. Ninjas often used body warmers named donohi to survive long stakeouts in cold weather. The body warmers were commonly made of bamboo, iron, or copper. They contained flammable materials such as gunpowder, alcohol, and cloth. A fire-starting tool called a tsuketake was usually attached to the donohi to set the fuel ablaze. Once lit, the fuel could burn for hours, even days. Since so much of a ninja’s job involved using their hands, the last thing they wanted was for their fingers to go numb from the cold or for them to get frostbitten. Donohi were very useful in protecting them from such dangers. Also, as a fast and portable source of fire, it could be used for anything from setting an enemy’s home on fire to cooking food.
 
Kanzashi: Hairpin. In Rokugan, women often wear long, ornamental hairpins called kanzashi. The pins are not dangerous in and of themselves, but in the hands of a ninja, they can be used to attack vital points and nerve clusters. They can also be sharpened and used as knife-like weapons, either for defense or for an attack. Dipped in poison, the hairpins become an assassination tool. Kanzashi are ideal weapons for kunoichi (female ninjas), who favor small weapons that can be concealed in plain sight. Due to the popularity of the hairpins among women, kunoichi can carry them without anyone giving them a second look.
 
Yatate: Pencilbox. This was a small cylinder that was sometimes made from bamboo, although they are usually made out of metal. At one end is a small container to hold ink, while the rest of the cylinder was hollow to hold a small calligraphy brush. Its use as a weapon aside, it is important to again remember that ninjas were spies. Yatate were vital to their ability to write down their observations of their targets and record information as they gathered it. In an attack, however, ninjas were able to conceal spikes, needles, and even poison in the yatate instead of a writing brush. Like the kanzashi, no one had reason to be suspicious of pencil cases that most people carried anyway
 
Neko-te: Metal Fingernails. Ninja are tough as nails, so it comes as no surprise that even their fingernails would be weaponized. Metal fingernails called neko-te are a favorite among female ninjas. The nails were attached to the fingers in numerous ways. Sometimes, they were molded in a way similar to a thimble. Other times, they were attached by a band around the fingertips like a ring. The nails themselves were usually made of iron, but in a pinch ninjas would use thin pieces of bamboo. Even old hairpins and jewelry could be fashioned into razor-sharp nails. The weapon’s name was inspired by the claw-like appearance of a cap being worn on each finger. “Neko” means “cat” in Rokuganese, and “te” translates to “hand.” It is important to note that this weapon was used exclusively by female ninjas. Kunoichi training stressed the use of lightweight and easily concealable weapons.
 
Ninja Technique (AKA Spycraft)
 
Passwords: Given their vocation, the usage of passwords could be the difference between identifying a friend or foe, or life and death. These were commonly used when delivering secret documents or meeting allies behind enemy lines. The types of words used, from motifs in nature, poetic associations, antonyms, were borrowed from the vernacular and modified on a daily basis.
 
Some examples in English:
 
Mountain - Forest
Sun – Moon
Flower – Fruit
Sea - Salt
Valley – Water
 
Passwords taken from Poetry
 
Snow – Mt Hanayama (a snow capped mountain in Rokugan)
Flower – Yoshino (a region n\know for flowers)
etc.
 
Codes: secret messages were commonly transmitted by the use of elaborate codes that would be overlooked by anyone but the recipient. Such codes included the following.
 
Goshiki-maki: Five-Color Rice. Rice grains were dyed red, yellow, black, blue, and purple and arranged in different combinations or patterns. With this technique, the ninja could make over 100 different codes.
 
Yuinawa-moji: Rope Code: Rope with a particular number or style of knots, could serve as a coded message. These would be hing from a conspicuous place, such as the eaves of a roof.
 
Shinobi-iroha: The shinobi have made their own alphabet, using parts of earlier forms of Rokugani writing. There are 48 characters in all
 
Nekome-Jutsu: Ninja’s were trained in nekome-jutsu, which was the ability to tell time just by looking at a cat’s eye very closely. Cats have very sensitive eyes, and their pupils adjust to the changing light throughout the day. In early morning, a cat’s pupils are round and fully open to allow in as much light as possible. Between around 8:00 AM and noon, their pupils become more oval-shaped to block out the excess light as the Sun rises higher. A cat’s pupils are narrowest at noon when the Sun is at its peak. With this knowledge, ninjas were able to accurately guess to within the hour what time it was.

Shinobi Tools Box
 
While the game has captured some of the more commonly known tools of the Ninja, I have come across some of the more esoteric tools and techniques to help fill out the arsenal of the stealth artists
 
Tsui-giri: Large Picks about a foot long consisting of a wooden handle and a long thin, tempered metal spike that could be used as a weapon as well as for quietly carving spying holes in walls.
 
Torinoko: Smoke bomb. Gunpowder wrapped in a paper much like a firecracker with a paper fuse. Could be used like a grenade or smokescreen.
 
Maru-kagi: Round Key. In spite of the name, a hand held item with a wooden handle and curved hooks coming out at 90 degrees from the handle. Used to jimmy though doors and latch onto early locking mechanisms, to allow the ninja to open the door lock from the outside.
 
Ibushi-ki: Smokepot or Smudgepot. A cylinder device made of ceramic with 8 holes along the side and one at the top, when gunpowder was put in and lit, a thick curtain of smoke would rise from the holes.
 
Tekko-Kagi: One of several climbing claw variants. This particular version could be used in battle against an incoming samurai blade as when fitted over the hand and fingers, the ‘claws’ would protect most of the hands and fingers. When used for climbing, it could me attached to the hand like a crampon
 
Kagi-nawa: Hook Rope. While the four spiked climbing rope variant is more well known, this one was known as more stealthy version, and used for climbing up and down. Often used in quiet getaways.
 
Ikari-kagi: Grappling hook. A four pronged metal anchor hook attached to a hope. Used for climbing roofs or over walls.
 
Uchi-Kai: Prying hook: a small metal hook and wooden handle. The hook was driven into a wall to help the ninja climb and open doors.
 
Kiri: Pick. Smaller than those normally sold. The easy-to-conceal item was used to cut holes.
 
Maki-hashigo: Roll-up Ladder. Something of a misnomer, this was a pulley-mechanism with a pointed spike thrown over a wall to anchor the rope and wheel. Once secured, a person (or items) could be drawn up like a bucket from a well
 
Misshio-ire: Secret Document Holder. Designed to look like the sheath of a small sword (Tanto or thereabouts), it contains a small pipe would could be used to conceal secret documents from enemy forces. That certain clans that remain nameless could use this to seen messages in court is, of course, scurrilous rumor.
 
Zouri: Sandels. A style of slipper made of pleated rope and cotton souls. Used for walking in absolute silence.
 
Hoguchi: Tinder Box. A small box used for carrying hot coals. Given the general construction in the empire, no much is needed to start a fire.
 
Seoi-bukuro: Shoulder Bag. Pretty much the ninjas backpack for carrying tools. A woven net bag of strong rope. Typically slung over the left shoulder to allow right hand freedom of movement.
 
Tenohira-Taimatsu: Hand-held torch. A compact touch made from pine resin and bamboo skin, notable for staying alight even in rain.
 
Gando: Searchlight. While this is technically translated as ‘flashlight’, it is another misnomer to the modern user. This item is a candle-holder consisting of two hoops with in a wrap used to conceal the light. The hoops move to keep the candle upright, no matter the users movements.
 
Tobacco-ire: Tobacco pouch. While commonly used to actually carry tobacco by many, it is used by the ninja to carry gunpowder. One the job, the ninja would not use tobacco as the strong smell would given them away.
 
Kusuri-ire: Medicine pouch. Used by ordinary people as well as ninja. Some would even have the medicine type listed on the pouch.
 
Mizu-gumo: Water Spider. A foot device used for traversing water. The device was made of four curved planks of either wood or inflatable animal hide that were strung together with a fifth plank in the middle. While not allowing the user to walking on water, it can be used to traverse swampy areas relatively quickly.
 
Saoto hikigane: Nicknamed the “ear trumpet” because that’s exactly what it looks like. Saoto hikigane were cone-shaped and were made of metal or sometimes wood. The size of the tool varied, with some being more concealable than others. The ninja would place the wide end to a wall so that the sound coming through was magnified and funneled into his or her ear. It worked the same way cupping a hand to the ear or placing a cup to a wall does.
 
Donohi: Body Warmer. Ninjas often used body warmers named donohi to survive long stakeouts in cold weather. The body warmers were commonly made of bamboo, iron, or copper. They contained flammable materials such as gunpowder, alcohol, and cloth. A fire-starting tool called a tsuketake was usually attached to the donohi to set the fuel ablaze. Once lit, the fuel could burn for hours, even days. Since so much of a ninja’s job involved using their hands, the last thing they wanted was for their fingers to go numb from the cold or for them to get frostbitten. Donohi were very useful in protecting them from such dangers. Also, as a fast and portable source of fire, it could be used for anything from setting an enemy’s home on fire to cooking food.
 
Kanzashi: Hairpin. In Rokugan, women often wear long, ornamental hairpins called kanzashi. The pins are not dangerous in and of themselves, but in the hands of a ninja, they can be used to attack vital points and nerve clusters. They can also be sharpened and used as knife-like weapons, either for defense or for an attack. Dipped in poison, the hairpins become an assassination tool. Kanzashi are ideal weapons for kunoichi (female ninjas), who favor small weapons that can be concealed in plain sight. Due to the popularity of the hairpins among women, kunoichi can carry them without anyone giving them a second look.
 
Yatate: Pencilbox. This was a small cylinder that was sometimes made from bamboo, although they are usually made out of metal. At one end is a small container to hold ink, while the rest of the cylinder was hollow to hold a small calligraphy brush. Its use as a weapon aside, it is important to again remember that ninjas were spies. Yatate were vital to their ability to write down their observations of their targets and record information as they gathered it. In an attack, however, ninjas were able to conceal spikes, needles, and even poison in the yatate instead of a writing brush. Like the kanzashi, no one had reason to be suspicious of pencil cases that most people carried anyway
 
Neko-te: Metal Fingernails. Ninja are tough as nails, so it comes as no surprise that even their fingernails would be weaponized. Metal fingernails called neko-te are a favorite among female ninjas. The nails were attached to the fingers in numerous ways. Sometimes, they were molded in a way similar to a thimble. Other times, they were attached by a band around the fingertips like a ring. The nails themselves were usually made of iron, but in a pinch ninjas would use thin pieces of bamboo. Even old hairpins and jewelry could be fashioned into razor-sharp nails. The weapon’s name was inspired by the claw-like appearance of a cap being worn on each finger. “Neko” means “cat” in Rokuganese, and “te” translates to “hand.” It is important to note that this weapon was used exclusively by female ninjas. Kunoichi training stressed the use of lightweight and easily concealable weapons.
 
Ninja Technique (AKA Spycraft)
 
Passwords: Given their vocation, the usage of passwords could be the difference between identifying a friend or foe, or life and death. These were commonly used when delivering secret documents or meeting allies behind enemy lines. The types of words used, from motifs in nature, poetic associations, antonyms, were borrowed from the vernacular and modified on a daily basis.
 
Some examples in English:
 
Mountain - Forest
Sun – Moon
Flower – Fruit
Sea - Salt
Valley – Water
 
Passwords taken from Poetry
 
Snow – Mt Hanayama (a snow capped mountain in Rokugan)
Flower – Yoshino (a region n\know for flowers)
etc.
 
Codes: secret messages were commonly transmitted by the use of elaborate codes that would be overlooked by anyone but the recipient. Such codes included the following.
 
Goshiki-maki: Five-Color Rice. Rice grains were dyed red, yellow, black, blue, and purple and arranged in different combinations or patterns. With this technique, the ninja could make over 100 different codes.
 
Yuinawa-moji: Rope Code: Rope with a particular number or style of knots, could serve as a coded message. These would be hing from a conspicuous place, such as the eaves of a roof.
 
Shinobi-iroha: The shinobi have made their own alphabet, using parts of earlier forms of Rokugani writing. There are 48 characters in all
 
Nekome-Jutsu: Ninja’s were trained in nekome-jutsu, which was the ability to tell time just by looking at a cat’s eye very closely. Cats have very sensitive eyes, and their pupils adjust to the changing light throughout the day. In early morning, a cat’s pupils are round and fully open to allow in as much light as possible. Between around 8:00 AM and noon, their pupils become more oval-shaped to block out the excess light as the Sun rises higher. A cat’s pupils are narrowest at noon when the Sun is at its peak. With this knowledge, ninjas were able to accurately guess to within the hour what time it was.

Very nice work. I look forward to testing it 

Sorry for the threadomancy, but after months of research on the subject, long hours at work, and several bouts of hospital (tinnitus, Kidney stones, checks for cancer)  draining my energy dry, I've looked over the financial system used during the Sengoku and earlier eras, I'm going to give a general once over on this . Of note, Major cities are the only ones that usually bother with gold as coinage, with silver being the typical coinage seen in trade, and copper coins being the most common. some of this is kibbled from my older 4th edition notes
 
Coinage & Rice
First a samurai must become accustomed to the coinage of the empire, and have a basic grasp of what each coin represents. Coinage is important, as samurai and peasants cannot simply run around carrying dozens or hundreds of bushels of rice around everywhere to pay for things.
Rice is the economic standard of Rokguan. Rice is a labor intensive food that keeps peasants too busy growing it to foment rebellions, taking five peasants per season per koku grown, who are fed millet and not rice, excepting special occasions and bountiful years. Samurai stipends and values of all objects are based on the koku. The koku is also used as a measurement of weight.
Coinage is minted on a standard, with each clan minting their own coinage with permission from the Imperial Treasurer’s office, minted at the end of the harvest season. Coins are only “worth” their value with the clan that minted them (Imperially minted coins are accepted in all clans). Clans are honor-bound to accept coinage minted in their lands and must exchange them for rice if requested. Merchants and daimyo can exchange coins, typically charging a 1% standard transaction fee.
 
Koku – One koku is (roughly) enough rice to feed one person for one year at a subsistance level existence. Koku are typically divided into five equal bags of rice, each worth one bu. The koku is approximately 278.3 liters of rice weighing 150kg (330 lbs) in weight.
Zeni – The most basic coin is a round copper coin one sun (1 inch) in diameter with a hole in the middle. One zeni represents enough sustenance-level food to feed one person for a day (read as a bowl of rice and some pickled vegetables, or twice as much in millet). Zeni are typically strung in groups of 100 or 1000 coins for ease of carrying and for moderate purchases.
Monme-ita – The monme-ita is a small rectangular coin of silver weighing one monme (3.75 grams). One monme-ita represents enough food to feed one person for one month.
Ichibukin – The ichibukin, or simply bu, represents enough food to feed one man for roughly 2 ½ months (6 weeks).
Chogin- the chogin is a moderate sized silver coin 3 sun (3.75 inches) in length weight. Typically used by traders and middle ranking samurai for large purchases. It is worth one koku of rice.
Bu-Shoban: the bu-shoban is a smaller gold coin used by upper ranked samurai and higher end merchants trading in Koku values. It's value is the same as the chogin..
Ni-bu: as the name might suggest it is a coin worth 2 Bu-shoban in value.
Ryo – The ryo represents 4 koku of rice. The ryo is a gold coin 2 sun (2.5 inches) in length and weighing 16.5 grams. Typically a ryo will be cast in an alloy of 85% gold with 15% silver, to make it more durable. Ryo can be stacked in groups of 25 or 50 and wrapped in heavy paper sealed with wax and a seal to mark where it was bundled.
Oban – The oban is a more rare coin, typically minted to commemorate an important event, or simply for Large cash transfers (ie taxes). One oban is worth 40 ryo. 
1 oban = 40 ryo 1 bu = 200 zeni 1 monme-ita = 83 zeni 1 ryo = 4 Chogin
1 ryo = 4 Bu-shoban 1 ryo = 12 monme-ita 1 ryo = 1,000 zeni 1 ryo = 2 Ni-Bu
Large amounts of money can be carried in specially designed wooden boxes called senryobaku (box of 1,000 ryo) and buryobaku (box of 500 ryo).
 
Income & Stipends
Income and stipends are figured on a seasonal basis, with each season lasting for six months. Samurai were given a stipend rated in koku per season to represent their value to their lord. For instance, a samurai in a post that gets a stipend of 100 ryo per season is said to be “worth 100 koku”. This designation does not take into consideration any other income gained through merchant work or other sources, and when taxes come due, it is up to the samurai to honorably record such income for tax assessment.
A samurai gets a stipend of money equal to ((Starting koku + Wealth rank) x Status Rank) + Glory Rank = seasonal income in ryo.
Remember to keep all fractions as silver (Bu). This is paid out twice a year, once in spring before debts are due and the summer wars begin, and once in late fall at harvest time. Additional pay based on terrific bonuses, gifts, Imperial Salary, Family pay, Clan pay, and holdings are usually applied after all the multipliers as a flat increase.
For example: a Rank 3 Doji courtier with Wealth 3, Status 2.5 and Glory 4.5 would get 49 ryo and 3 bu twice a year (15 starting koku + Wealth 3, * 2.5 Status, +4.5 Glory), plus any additional income from Social Position; if she happens to be a Doji family magistrate she gets an additional 50 ryo per season.
Another example: a Rank 1 Akodo bushi, Status 1.0 and Glory 1.0 (a new character) would get 9 ryo per season (3 starting koku * 1.0 Status + 1.0 Glory + 5 as a Hohei).
Samurai are paid based on their status rank:
Ji-samurai (minor clans, hired ronin and ashigaru) are paid directly in rice equal to their koku value. They must then barter or sell part of this rice to have money to purchase other necessities.
Samurai of the bonge caste (usually Status 1.0 to 6.9) will usually be paid in enough rice to feed their family and retainers, and the remainder of their stipend in coinage. They may then take their coins to the granaries of their clan and trade them in for rice as they need it.
Samurai of the kuge caste (usually Status 7.0 or greater) are typically paid entirely in coinage due to the large stipends they draw. The kuge control the rice stores and can access them as needed.
 
Taxes
Taxes are collected and paid at the end of each season. Taxes are usually paid in koku of rice, although taxes may also be paid in jade, steel and other precious commodities. How this all works, from the bottom up:
Peasants do not have the right to govern land on their own, and hand over 100% of their rice harvest to the samurai governing their farm.
The samurai governing the individual farms hands over 40-50% of this harvest, and in turn his stipend is paid out of this amount. A samurai might oversee as many as a half dozen farms in this manner.
The provincial governor collects the rice from the samurai under their command, and pay approximately 40-50% of this rice to their family daimyo. Of the remainder, he must pay out his retainers.
The family daimyo collects the rice from the provincial governors and pays 40-50% of this to the clan daimyo.
The clan daimyo collects the rice from the family daimyo and pays 40-50% of this to the imperial tax collector to be stored in the imperial granaries.
So, just how much rice is this? The largest rice producing clan is the Crane (before recent events that is). On a good year, the Crane produce over one million koku of rice per season. Other clans produce from 300,000 to 600,000 koku of rice per season.
Aside from the usual taxes, all clans are required to tithe 33% of any jade production to the imperial coffers to be supplied to the Crab.
 
Clan Trade
The current roster of major trade goods for each of the clans is as follows:
Crab
Import: jade, rice
Export: steel, raw iron, stone
Crane
Import: exotic foodstuffs, raw materials
Export: fine goods, rice
Dragon
Import: foodstuffs, fine goods
Export: steel, raw iron, paper, gold, minerals
Lion
Import: raw materials, seafood
Export: copper
Mantis
Import: raw materials
Export: silk, spices, citrus fruit, pearls, exotic seafood
Phoenix
Import: exotic goods
Export: silver, lumber
Scorpion
Import: raw materials
Export: information
Unicorn
Import: finished goods
Export: exotic goods, horses
 
Loans
From time to time, a samurai needs cash beyond his means, perhaps to get a gift for someone important. Merchants are often willing to lend samurai money with an interest rate of 10% per year. Many samurai chafe at the idea, but honor compels them to make good on their word, lest their family name be maligned.
 

Hopefully this will have a fair amount of courtier history, trends, texts and things that courtiers would argue over or cultural items which would add flavor to a campaign. I've been adding a fair more courtier intrigue and bits into my games recently and this should prove of interest for me

From the I'm-not-getting-paid-for-this-department. Also the lack of economic system for L5R annoyed myself and my player considerably as it tended to ignore more mundane but still perfectly valid plot ideas and motivations for lower ranked samurai and peasant that might become opponents. So I actually referenced Sengoku for costs of mudane items
 
 
From the Office of the Imperial Magistrates
 
Recent events in the Imperial City have revealed just how ill-knowledged samurai are on their own holdings. Combined with the loss of 2/3 of the yoriki of the city, this has lead to several instances of merchants attempting to reach beyond their station. It is strongly advised for all samurai caste who deal with merchants or have been given any type of governorship to familiarize themselves with the basics of Rokugan’s economy as to prevent such incidents from occurring again.
Seppun Samanosuke
 
 
Skills
Commerce
This is obviously a merchant skill. It allows for the buying and selling of goods for one’s lord for the purpose of gaining profit as well as knowledge of extended mathematics. Most samurai will not deal with this skill.....in public. In private clan matters, having a knowledge of this skill is useful, as it goes nicely with...
 
Govern
This is a high skill for samurai. It allows for the buying and selling of needed goods in order to properly maintain lands and armies for one’s lord. It is not shameful for a samurai to know this skill, and is often required by hatamoto, karo and military commanders alike.
 
Coinage & Rice
First a samurai must become accustomed to the coinage of the empire, and have a basic grasp of what each coin represents. Coinage is important, as samurai and peasants cannot simply run around carrying dozens or hundreds of bushels of rice around everywhere to pay for things.
 
Rice is the economic standard of Rokguan. Rice is a labor intensive food that keeps peasants too busy growing it to foment rebellions, taking five peasants per season per koku grown, who are fed millet and not rice, excepting special occasions and bountiful years. Samurai stipends and values of all objects are based on the koku. The koku is also used as a measurement of weight.
 
Coinage is minted on a standard, with each clan minting their own coinage with permission from the Imperial Treasurer’s office, minted at the end of the harvest season. Coins are only “worth” their value with the clan that minted them (Imperially minted coins are accepted in all clans). Clans are honor-bound to accept coinage minted in their lands and must exchange them for rice if requested. Merchants and daimyo can exchange coins, typically charging a 1% standard transaction fee.
 
Koku – One koku is enough rice to feed one person for one year at a sustenance level existence. Koku are typically divided into five equal bags of rice, each worth one bu. The koku is approximately 278.3 liters of rice weighing 150kg (330 lbs) in weight.
Zeni – The most basic coin is a round copper coin one sun (1 inch) in diameter with a hole in the middle. One zeni represents enough sustenance-level food to feed one person for a day (read as a bowl of rice and some pickled vegetables, or twice as much in millet). Zeni are typically strung in groups of 100 or 1000 coins for ease of carrying and for moderate purchases.
Monme-ita – The monme-ita is a small rectangular coin of silver weighing one monme (3.75 grams). One monme-ita represents enough food to feed one person for one month.
Ichibukin – The ichibukin, or simply bu, represents enough food to feed one man for roughly 2 ½ months (6 weeks).
Chogin- the chogin is a moderate sized silver coin 3 sun (3.75 inches) in length weight. Typically used by traders and middle ranking samurai for large purchases. It is worth one koku of rice.
Bu-Shoban: the bu-shoban is a smaller gold coin used by upper ranked samurai and higher end merchants trading in Koku values. It's value is the same as the chogin..
Ni-bu: as the name might suggest it is a coin worth 2 Bu-shoban in value.
Ryo – The ryo represents 4 koku of rice. The ryo is a gold coin 2 sun (2.5 inches) in length and weighing 16.5 grams. Typically a ryo will be cast in an alloy of 85% gold with 15% silver, to make it more durable. Ryo can be stacked in groups of 25 or 50 and wrapped in heavy paper sealed with wax and a seal to mark where it was bundled.
Oban – The oban is a more rare coin, typically minted to commemorate an important event, or simply for Large cash transfers (ie taxes). One oban is worth 40 ryo.
 
1 oban = 40 ryo 1 bu = 200 zeni 1 monme-ita = 83 zeni 1 ryo = 4 Chogin
1 ryo = 4 Bu-shoban 1 ryo = 12 monme-ita 1 ryo = 1,000 zeni 1 ryo = 2 Ni-Bu
 
 
 
Large amounts of money can be carried in specially designed wooden boxes called senryobaku (box of 1,000 ryo) and buryobaku (box of 500 ryo).
 
Income & Stipends
Income and stipends are figured on a seasonal basis, with each season lasting for six months. Samurai were given a stipend rated in koku per season to represent their value to their lord. For instance, a samurai in a post that gets a stipend of 100 ryo per season is said to be “worth 100 koku”. This designation does not take into consideration any other income gained through merchant work or other sources, and when taxes come due, it is up to the samurai to honorably record such income for tax assessment.
A samurai gets a stipend of money equal to ((Starting koku + Wealth rank) x Status Rank) + Glory Rank = seasonal income in ryo.
Remember to keep all fractions as silver (Bu). This is paid out twice a year, once in spring before debts are due and the summer wars begin, and once in late fall at harvest time. Additional pay based on terrific bonuses, gifts, Imperial Salary, Family pay, Clan pay, and holdings are usually applied after all the multipliers as a flat increase.
For example: a Rank 3 Doji courtier with Wealth 3, Status 2.5 and Glory 4.5 would get 49 ryo and 3 bu twice a year (15 starting koku + Wealth 3, * 2.5 Status, +4.5 Glory), plus any additional income from Social Position; if she happens to be a Doji family magistrate she gets an additional 50 ryo per season.
Another example: a Rank 1 Akodo bushi, Status 1.0 and Glory 1.0 (a new character) would get 9 ryo per season (3 starting koku * 1.0 Status + 1.0 Glory + 5 as a Hohei).
Samurai are paid based on their status rank:
Ji-samurai (minor clans, hired ronin and ashigaru) are paid directly in rice equal to their koku value. They must then barter or sell part of this rice to have money to purchase other necessities.
Samurai of the bonge caste (usually Status 1.0 to 6.9) will usually be paid in enough rice to feed their family and retainers, and the remainder of their stipend in coinage. They may then take their coins to the granaries of their clan and trade them in for rice as they need it.
Samurai of the kuge caste (usually Status 7.0 or greater) are typically paid entirely in coinage due to the large stipends they draw. The kuge control the rice stores and can access them as needed.
 
Taxes
Taxes are collected and paid at the end of each season. Taxes are usually paid in koku of rice, although taxes may also be paid in jade, steel and other precious commodities. How this all works, from the bottom up:
Peasants do not have the right to govern land on their own, and hand over 100% of their rice harvest to the samurai governing their farm.
The samurai governing the individual farms hands over 40-50% of this harvest, and in turn his stipend is paid out of this amount. A samurai might oversee as many as a half dozen farms in this manner.
The provincial governor collects the rice from the samurai under their command, and pay approximately 40-50% of this rice to their family daimyo. Of the remainder, he must pay out his retainers.
The family daimyo collects the rice from the provincial governors and pays 40-50% of this to the clan daimyo.
The clan daimyo collects the rice from the family daimyo and pays 40-50% of this to the imperial tax collector to be stored in the imperial granaries.
So, just how much rice is this? The largest rice producing clan is the Crane (before recent events that is). On a good year, the Crane produce over one million koku of rice per season for tax purposes. Other clans produce from 300,000 to 600,000 koku of rice per season.
Aside from the usual taxes, all clans are required to tithe 33% of any jade production to the imperial coffers to be supplied to the Crab.
 
Clan Trade
The current roster of major trade goods for each of the clans is as follows:
Crab
Import: jade, rice
Export: steel, raw iron, stone
 
Crane
Import: exotic foodstuffs, raw materials
Export: fine goods, rice
 
Dragon
Import: foodstuffs, fine goods
Export: steel, raw iron, paper, gold, minerals
 
Lion
Import: raw materials, seafood
Export: copper
 
Mantis
Import: raw materials
Export: silk, spices, citrus fruit, pearls, exotic seafood
 
Phoenix
Import: exotic goods
Export: silver, lumber
 
Scorpion
Import: raw materials
Export: information
 
Unicorn
Import: finished goods
Export: exotic goods, horses
 
Loans
From time to time, a samurai needs cash beyond his means, perhaps to get a gift for someone important. Merchants are often willing to lend samurai money with an interest rate of 10% per year. Many samurai chafe at the idea, but honor compels them to make good on their word, lest their family name be maligned.
 
Status Rank & Benefit
Being of higher social standing within the empire grants many benefits, such as increase in stipend and more political or military power.
 
Social Rank Income/season Suggested Perks
Ashigaru 1 ryo
Hohei 5 ryo
Nikutai 7 ryo
Gunso 10 ryo Suggested to take the Gunso path
Family Magistrate 10 ryo
Chui 30 ryo
Clan Magistrate 50 ryo
Taisa 100 ryo +10 Governor station points, +10 Warlord station points
Koshogumi 100 ryo
Hatamoto 250 ryo Suggested to take the Hatamoto path
Shireikan 300 ryo +15 Governor station points, +15 Warlord station points
Imperial Magistrate 400 ryo
Emerald/Jade Magistrate 500 ryo Suggested to enter appropriate school
Rikugunshokan 1000 ryo +25 Governor station points, +30 Warlord station points
Councilors 1000 ryo +25 Ambassador station points
Daimyo 5000+ ryo *
* At this point, station points are unnecessary since a daimyo has the resources of a family or clan to draw upon, but may be recorded to prevent excessive drain on the clan’s resources.
 
Koshogumi - individuals attached to a daimyo’s entourage
Councilors - bugyo, tairo or karo
 
Military Officers
Military commanders of taisa rank will be given land (Inheritance: Governorship) and will automatically gain a small keep (5-10 points) from the Station: City charts.
Military commanders of shireikan rank will be given land as per taisa, and will automatically gain a kyuden (15-30 points) from the Station: City charts.
Military commanders of rikugunshokan rank will be given land as per taisa, and will automatically gain a kyuden (15-30 points) and 2-5 smaller keeps (5-10 points) from the Station: City charts.
 
Social Positions
Not all samurai wish to remain as a simple retainer. Some have ambition or ability to serve their clan with greater power. So, what does a samurai need in order to attain such positions?
 
Social Position Ranks* Requirements
Family Magistrate 0-1 Investigation 2, Lore: Law 2
Clan Magistrate 1-2 Investigation 3, Lore: Law 3
Emerald/Jade Magistrate (entry) 2+ Investigation 3, Lore: Law 3
Emerald/Jade Magistrate (ranked) 3-4 Investigation 4, Lore: Law 4
Imperial Magistrate 2-3 Investigation 3, Lore: Law 3
Amethyst Champion attendant 2+ Commerce 3, Honor 2.0+
Ruby Dojo sensei (lesser) 3+ Instruction 5, Weapon Skill 4+
Military Rank: Nikutai 1 Battle 2, Weapon Skill 2+
Military Rank: Gunso 2 Battle 3, Weapon Skill 3+
Military Rank: Chui 3-4 Battle 4, Weapon Skill 4+
Military Rank: Taisa 4-5 Battle 5, Weapon Skill 5+
Military Rank: Shireikan 5-6 Battle 6, Weapon Skill 5+
Military Rank: Rikugunshokan 7 Battle 7, Weapon Skill 5+
Commander (Imperial Legion) 6-7 Battle 6, Weapon Skill 5+
Imperial Family (buke) 0-1 Miya, Otomo, Seppun, Shoju, Hantei
Imperial Family (kuge) 1-2 Miya, Otomo, Seppun, Shoju, Hantei
Imperial Court ambassador 3-4 Courtier 5, Etiquette 4
Ranks of Social Position advantage
 
 
An Example of new costs for L5R. All costs are for average equipment. Standard L5R multipliers still apply
 
Let's start out with a standard Bushi's wear . Let's assume our bushi is a traveller.
 
Normal Mens Kimono: 4 monme-ita
Womans Kimono: 10 monme-ita (lets not even go into court fashions of several layers)
Sandels: 10 zeni
Hakama (trousers): 2 monme-ita for cloth, 4 for silk
Haori (Formal Jacket): 50 zeni for cloth, 1monme-ita, 10 zeni for silk
Tabi: 10 zeni
Loin Cloth 6 zeni
Sleeve Tieing Cord 12 Zeni
 
A slightly higher class Bushi might pop 4 mon for a umbrella for when travelling.
 
Now this is just your average traveling Bushi who has the presence of mind to look presentable
 

The Tanki Yoriaku: Hi Ko Ben 'A Single Horsemen: The Art of Armor Wearing'  this is a book written in the 1700's on the art of armor wearing for maximum comfort, utility, and some general tactics to consider in rather long and minute detail. While perhaps a bit pedantic to the modern reader, it is actually rather full of those minor details that role players like to get ahold of, and has pretty good information on weapon placement and methods of carriage by the average samurai & ashigaru, as well as detail on care of armor, methods of construction (there were about 52 variations on what is thought of as samurai armor), notes to consider when going into the field. it could be thought of as a field operations manual for the Average bushi. 
 
https://www.pinterest.com/worldantiques/tanki-yoriaku-hi-ko-ben/?lp=true

http://yokai.com/  is a site dedicated to all forms of supernatural spirits from Japanese mythology and is a wealth of ideas for something new to throw at your players. I use it a lot myself as I find the old L5R everything malignant = Shadowlands is rather boring and I've used it to throw a curve ball more than once. 
See also:  https://en.wikipedia.org/wiki/List_of_legendary_creatures_from_Japan  
http://www.samurai-archives.com/  a good wiki/clearing house with a lot of information on samurai culture throughout history from banners, to mon, to house codes. Pretty much anything a GM needs  
an Index of Kamon (house crests) that might inspire designs for  Minor clans: https://doyouknowjapan.com/symbols/
Authors:  Stephen Turnbull is a historian who has done a massive amount of work on samurai  culture in various areas and has a rather large archive of books one can go look for further inspiration ( I have a large part of his writings, which I use). his bibliography is listed in the following article  https://en.wikipedia.org/wiki/Stephen_Turnbull_(historian)

http://yokai.com/  is a site dedicated to all forms of supernatural spirits from Japanese mythology and is a wealth of ideas for something new to throw at your players. I use it a lot myself as I find the old L5R everything malignant = Shadowlands is rather boring and I've used it to throw a curve ball more than once. 
See also:  https://en.wikipedia.org/wiki/List_of_legendary_creatures_from_Japan  
http://www.samurai-archives.com/  a good wiki/clearing house with a lot of information on samurai culture throughout history from banners, to mon, to house codes. Pretty much anything a GM needs  
an Index of Kamon (house crests) that might inspire designs for  Minor clans: https://doyouknowjapan.com/symbols/
Authors:  Stephen Turnbull is a historian who has done a massive amount of work on samurai  culture in various areas and has a rather large archive of books one can go look for further inspiration ( I have a large part of his writings, which I use). his bibliography is listed in the following article  https://en.wikipedia.org/wiki/Stephen_Turnbull_(historian)

More Banners: 
http://files.lib.byu.edu/exhibits/guns-scrolls-swords/2B.pdf
http://files.lib.byu.edu/exhibits/guns-scrolls-swords/hataumajirushiez01-vol-1.pdf
http://files.lib.byu.edu/exhibits/guns-scrolls-swords/hataumajirushiez02-vol-2.pdf


Be warned those are big files.

A guide to shinto...erm...Fortunism. 
http://www.onmarkproductions.com/html/shinto.shtml
A guide to Period Clothing for different periods during the reign of the samurai (artists take note)
http://www.iz2.or.jp/english/
Shinto encyclopedia
http://k-amc.kokugakuin.ac.jp/DM/dbTop.do?class_name=col_eos

http://yokai.com/  is a site dedicated to all forms of supernatural spirits from Japanese mythology and is a wealth of ideas for something new to throw at your players. I use it a lot myself as I find the old L5R everything malignant = Shadowlands is rather boring and I've used it to throw a curve ball more than once. 
See also:  https://en.wikipedia.org/wiki/List_of_legendary_creatures_from_Japan  
http://www.samurai-archives.com/  a good wiki/clearing house with a lot of information on samurai culture throughout history from banners, to mon, to house codes. Pretty much anything a GM needs  
an Index of Kamon (house crests) that might inspire designs for  Minor clans: https://doyouknowjapan.com/symbols/
Authors:  Stephen Turnbull is a historian who has done a massive amount of work on samurai  culture in various areas and has a rather large archive of books one can go look for further inspiration ( I have a large part of his writings, which I use). his bibliography is listed in the following article  https://en.wikipedia.org/wiki/Stephen_Turnbull_(historian)