The Ono-gumi, wealthy merchants of the Meiji Restoration, were from the bakumatsu period involved in mining in Morioka. The Ono Gonemon family especially, was engaged in iron manufacture and minting. Later in the Meiji period, with the profits realized from exchange drafts and prefectural money orders and by utilizing government funds related to their management of money orders, they initiated mining and other enterprises. Land was leased and mines were opened under the management of Segawa. Yasugoro in Akita-ken in December, 1872 and in Aomori-ken in December, 1873. Ono Zenjuro was in charge of Iwate-ken and Yoshida Seigoro began operations in Wakamatsu-ken in February, 1874. The Ono-gumi operated mines at twelve different sites in Akita-ken, including the mines at Mukaiyama, Hosoji, Tamagawa, Akitorizawa, Toyama, Kako, Taira, Hachimori, Kawaguchi, Arakawa, Innai, and Ani. The bold merchant Okada Heizo was in business in Akita-ken, but he utilized capital from the Ono-gumi. Although mining operations were already underway at Ani, Innai and Osaruzawa, relying on the Ono-gumi raw silk business for capital two Ono-gumi representatives, Furukawa Ichibei and Okada Heizo, combined their labor in mines they owned and operated. Later, after the death of Okada, Furukawa closed the mine at Osaruzawa and single-handedly operated the mines at Ani, Kawaguchi, Innai, Taira, Arakawa, and Hachimori and was closely affiliated with the Ono-gumi silk business. In addition, many other mines were operated by the Ono-gumi.

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I The initial document utilized in this study was the sanyo-cho, account book, for Kambun 10 (1670) of the Konoike money changing establishment, the largest money changers in Osaka during the Tokugawa period. During this period, Osaka was established as the commercial center of Tokugawa Japan and the Konoike family itself was appointed by the bakufu to the junin-ryogae, the association of the ten great money changers, which occupied the apex of the pyramid of money changers. II The style of entries in the sanyo-cho are faulty, but it is apparent that they resemble contemporary debit and credit balance sheets and profit and loss statements, that is to say, that the sanyo-cho had three primary components. The first component was a section called azukegin-ari-gin, which recorded loans to daimyo, chonin, and etc., cash on hand, and included a calculation of assets. The second component was called the uchioi-kata, and was a statement of capital and liabilities, and if the previous assets are deducted the term end net assets can be computed. The following entry was a statement of capital for the beginning of the period. After this, included in the section on profits, the interest, exchange fees, and money order charges were computed. The third element was called uchiharai-kata and was a calculation of various expenses and losses. III Calculation of assets, capital, liabilities, profits, and losses each were included, and it can be clearly seem that already in the early Edo period debit and credit calculations, together with profit and loss calculations were in use. We can assume that this was the forerunner of the double entry book-keeping system used in Japan today. IV Thus, as I have already stated, if we consider the calculation of capital, liabilities, and end of period assets in the uchioi-kata, the second section, together with the statement of profits, the concept of profit cannot be said to have been precise, especially if we consider that a calculation for net profits over the period was not even made. If this is compared with the conscientious details of the debit and credit statements, the calculation of profit and loss was relatively primitive. V The accounting methods of the Konoike family money changers can be considered to have been pioneering accounting procedures in Japan, and it is open to question whether or not they were influenced by book-keeping procedures from China or Europe. Further, it is necessary that they be compared with the accounting procedures of other money changers, for example the Mitsui family money changers, and with those of other financial and commercial establishments.

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Nagasaki ship-building yard, now one of the largest in the world, is also the oldest in Japanese history. The yard was originally founded by the Bakufu and later transfered to Mitsubishi company. The history of the yard shows a typical example of the industrial development of this country. Not only did the Bakufu establish a ship-building yard at Nagasaki for the purpose of repairing warships of her navy, but also there was a strong intention of the Dutch government to make Nagasaki its navy base in the Far Eastern waters. This article makes clear under what conditions of world history Japan's ship-building industry originated and what impact was felt by the introduction and assimilation of western industrial technology.

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This article studies the Rittersselbstwirtschaft in Herzogzum Julich and Berg in the above-mentioned period. This Rittersselbstwirtschaft had little place late in the 15th century, but increased gradually in the latter half of the 16th century and the first half of the 17th century. The scale of the farm was about 100 Morgen. Ritter tilled with his own ploughs and horses and employed agricultural servants and day labourers. Servant-labour was main and day labourers were employed for mowing etc. in the farmer's busy season. We pay attention to the new agricultural techniques, which Ritteresselbstwirtschaft practised. In the open-fields ley farming and in common (Allmende) cultivation of artificial grass (Neue Feldgrasswirtschaft) was practised. This new agricultural techniques could be practised by the breakingdown of Flurzwang at the certain degree and the looseeness of combination between fields and common. The Growth of Territorialherrschaft i. e. the process, which Landesherr derived Ritter of his rights (Gerichtsbarkeit, Bannrecht), produced this Rittersselbstwirtschaft in the periode of Price Revolution.

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