The starch contents of ever-green leaves differ at a given time much by the species of plants. Monocotyledons generally contain less starch than Dicotyledons, Gymnosperms and Pteridophyta, or even non in some cases. Starch in ever-green leaves, generally speaking, begins to decrease at the end of November, reaching its minimum with the end of January and increases again from the end of February. Many ever-green leaves in Tokyo and other localities of middle and southern Japan, contain more or less starch in the mesophyll, while it is entirely absent, in some fewer species, in the coldest time of winter. This starch is formed by the carbon assimilation in that season i. e., the starch formation by carbon assimilation is going on in winter, though feebly, together with its translocation within the plant-body. Starch of the stomatic guard-cells becomes less or even entirely disappears in many species of plants, while some few species contain pretty rich amount through the winter. Many ever-green leaves in the northern part of Japan mostly lose the starch from the mesophyll and guard-cells of stomata in the winter, while a very little starch is still retained in some few species. The starch contents of ever-green leaves are generally richer in spring than in late summer or early autumn. The entire absence of calcium oxalate crystals from the leaves in winter as stated by Lidforss could not be verified in my investigation.