This paper explains Abe Kebo's motives for writing "Henkei no kiroku," focusing on a variety of representations of the dead during the Second World War. First, it introduces his ideas from around the same period about the recording of facts, and analyzes "the dead" as an allegorical signifier. This leads to the conclusion that Abe was not so much trying to depict the War itself as the linguistic environment surrounding the representations of the dead. It also suggests that the corpses of the Chinese people depicted in the story invalidate the narrative inside Japan that held that Japanese are the war victims. The analysis shows that Abe wrote "Henkei no kiroku" as a criticism of the Japanese discussion of war responsibility.
