This paper examines the prospects of industrial agglomeration in Osaka as a regional resource from a historical perspective. Industrial agglomeration has been seen as a source of high competitiveness for the Japanese manufacturing industry for years. However, the Japanese manufacturing industry and industrial agglomeration in Osaka have been in decline for about 30 years since the collapse of the bubble economy. Despite their decline, the manufacturing industry and industrial agglomeration are still important to Osaka’s regional economy.

We therefore explored the prospects for industrial agglomeration in Osaka when manufacturing industries were emerging in developing countries （especially in China） and information technology/modularization was being deployed in product architecture.

The first feature of industrial agglomeration in Osaka was the emergence of a diverse group of small and medium-sized enterprises （SMEs） to support the production of finished goods in the machinery industry during the period of high economic growth. The second feature was the segregation among the SMEs based on their skills in a particular field. The third was the formation of cooperative relationships between large companies and SMEs as well as among SMEs based on their skills, which led to process innovation and quality improvement in manufacturing. The development of these features was based on the unique experiences surrounding the development of manufacturing industries in Japan and Osaka during the period of rapid economic growth, and they are still in place today. They are needed even as China progresses and experiences industrial development. We believe that it is necessary to consider measures for economic revitalization that take advantage of these characteristics of industrial agglomeration in Osaka.

The Reformation of Bank and the Role of Bank’s President : A Case of Yōzō Itō, the President of the 35th Bank by Masanobu Mishina

This paper analyses the entrepreneurial activity of regional bank’s president in the situation of management reforms, focusing on the case of Yōzō Itō, the president of the 35th bank in Sizuoka prefecture from 1901 to 1904. At that time, the 35th bank ran short of the working capital caused by the loss due to immobilization and bad debts of funds for the bank’s staffs and parties. With respect to this situation, Yōzō Itō investigated the amount of the loss and the credit of the bankers, and tried to reorganize the lending system of each branch under the president. And, instead of making the largescale renewal of staffs, he employed some middle-managers, for example Isami Kogure and Kanjirō Matsuo by introduction of entrepreneurs who had graduated Keio University, Toyoji Wada and Tatsuo Yamamoto. Also, Yōzō Itō purchased stocks of Fuji-Bōseki Co. that was used as security of loan to Magoroku Adachi.

Yōzō Itō tried to write off the loss by the reduction of capital, but this plan failed by the opposition of shareholders. As a result he guitted president. From the above analysis, with pointing out the functions of the president in the regional bank in the late Meiji Era, this paper elucidated actual situation and function of the entrepreneurial activity of regional bank’s president.

Engagement with an Entrepreneur and a Researcher

Second-person Approach and Convivial Tools as Methods of Entrepre- neurial Research

Chiaki Ito and Toshiki Fukumoto

The purpose of this paper is to explore qualitative methodology that enhances the viability and continuity of fieldwork that tracks entrepreneurs’ trial and error. Capturing the trials and errors of entrepreneurs requires second-person engagement with entrepreneurs and convivial tools. In this article, through examples of the author’s own fieldwork with an en- trepreneur and a researcher, we suggest that the knowledge creation system of manage- ment science can be used as convivial tools for forming and maintaining relationships.

Transformation of Distribution Structure and Shipping Business Persons in the Meiji Era of Japan

The Cases of Nosaka Family and Shirogane Family

Satoru Nakanishi

This paper discusses how sailboat carriers managed at the Noheji Port in Aomori Prefec- ture, which was a base port for distant transportation in the early modern period, after sail- boat transportation between distant areas was replaced by steamship transportation. Since Noheji was not a port for regular steamers, connections with remote markets weakened as a result of the development of the regular steamship network, and although the size of the port relatively decreased. But the Noheji Port was linked to the expansion of the market in Hokkaido on the opposite shore, and it became a base of the underground transportation network centering on small steamships while taking advantage of the opening of the rail- way. The shipping industry in Noheji Port was flexible in dealing with the development of the Noheji economy ; for example, the Nosaka family had the branch family carry out soy sauce and miso brewing in the modern times, which organically linked the expansion of fish fertilizer production in Hokkaido with the expansion of miso and soy sauce brewing in the Noheji region. The Shirogane family also developed a new transportation route by sailing ships repeatedly between Hokkaido and Noheji, and contributed greatly to the formation of the underground transportation network. The development of the management of the ship- ping business persons in Noheji provided a major impetus for fluidizing the distribution sys- tem of fish fertilizer in Hokkaido and transforming the structure of the Hokkaido fishing in- dustry.

　中小

　ドイツには，中小

　重要なことは，決算書に対する信頼性の程度は，税理士による税務代理から，会計監査人による監査証明まで，「保証の内容がグラデーションをなして『保証の連続体』を構成している」という点である。その前提に立てば，わが国の中小

　書面添付制度は，税理士による「税務申告に関する保証業務」と同時に，確定決算主義を根拠とした間接的ではあるが一定の「決算書の信頼性」を確保できる制度である。本稿では，税理士の厳格な独立性と税務申告の信用力を包括して法制化された「わが国固有の価値ある書面添付制度」を社会に普及・定着させるべきとの結論に至った。

　わが国では，書面添付制度が「税理士による税務に関する保証業務」であるという認識が一般化されていない。そこで，本稿では，1956 年に創設された書面添付制度の7 年前，「税務官公署に対し提出する財務諸表等について証明を行うことを業とした税務公証士を資格者として加える」提案がなされていた事実を踏まえ，書面添付制度の「歴史的経緯」を概観し，当該制度が「税理士による税務申告書の信頼性を高める税務に関する保証業務」である，という考察を行った。

　書面添付制度は，税理士が，税理士法第1 条に定める「納税義務の適正な実現を図る」ため，税理士が自らの「資格を賭して」行うものであり，当該業務によって税務申告書の信頼性が高められる。

　保証業務は情報の責任者が，独立した第三者にその情報の信頼性を担保してもらい，情報利用者の信頼を得るために行うものである。

　①先行研究によれば，書面添付制度は，税務に関する保証業務という点で「世界でわが国だけに存在する画期的な制度」であり，その位置付けは，「一種の証明行為，監査と同類の性格」，「税務申告書に添付された監査証明書」，「税務監査証明業務」とする有力な見解がある。

　②書面添付制度創設までの経緯において，国税庁が「税理士は税務書類の監査証明業務が出来る」とする試案を大蔵省側と交渉している。

　③税理士には税理士法によって実質的独立性の堅持が求められる。

　④情報利用者（税務官公署）が書面添付制度による税務申告書の信頼性に高い評価を与えていることについて，実績データから証明できる。

　⑤保証業務はその様々な属性から「保証の内容がグラデーションをなして」おり，税務に関する保証業務もその１つと考えられる。

　以上の考察から，書面添付制度は，保証業務の趣旨と合致し，当該制度は「税理士による税務に関する保証業務」であるとの結論を得た。