This research is an exploratory single case study that aims to clarify the transition process of entrepreneurial epistemology. In particular, we focused on resilience of entrepreneurs who utilize crises and reorganize the organization. The verbatim record of dialogue between the business founders and the researchers was primarily used for analysis. The results of the analysis revealed the following two points. First, the perception of the relationship with peers was changed before and after the business failure. Before this change in perception, the perception of the success and survival of the venture had changed. Second, the entrepreneurial perception was shifting from "formation of an organization that regards the self as the starting point" to "formation of an organization that connects after having approved others." With this transition, the perception of what resources can be mobilized from other persons changed.