Abstract
It is wellknown that Imperial Osaka Mint was the first factory in Japan having been constructed when Japan first opened its door to foreign countries in the Meiji Era, and there were various studies made by many scholars about it. We shall be pleased if these thesis would be helpful for understanding the early stage of the construction work of the minting factory which had not been discussed formerly. First of all, it would be better to discus whether the plan for the foundry were created by Mr. Thomas James Waters or were produced by him according to other data to refer. Putting aside the subject whether the plan was made originally by Mr. Waters or not, let us study next whether the plan would have been changed on the process of production particularly, if so, what was the plan which was originally made.
