Abstract
This paper attempts to clarify the significance of Lumann's system theory in a case of bureaucratic pathology. Luhmann [1964] pointed out the functions of informal behavioral expectations in formal organizations. Applying this idea to Japanese bureaucracy, it is demonstrated that the over evaluation of thoughtfulness, “Takt, ” is one of the most important factors accounting for contemporary problems. Using more recent works, this paper examines Luhmann's system theory as a frame for analysis of bureaucracy.