'Sanpo-yoshi (three parties good)', which means 'good for the seller, good for the buyer, good for the society', is usually regarded as the word which expresses the management philosophy of Omi merchants. In this paper, I revealed that it was not historic word and the first use of the word could be found in the moral theory of Dr. Chikuro Hiroike. He claimed that we should give sufficient moral considerations to the interests of the third parties, as well as of one's own and of the partner. This concept can be interpreted as a Japanese style stakeholder approach.