Summary This report to investigate what kind of people had lived in Osaka and Kobe Region in Taisho era was analyzed the income tax of inhabitant in arranged gentleman record. As a result, we verified that there were many persons who payed large amount income tax in Sumiyoshi Mura, Mikage Cho and Naruo Mura. The fact was shown that the relatively wealthy people to work at bank and insurance company had resided in this area. Their exchanges had become very active and were played prominent role to form life culture in the Osaka and Kobe region. In addition, we would like to verify the formation of life culture in these regions.
