It is known that Kobe Higher Commercial School（ 1902─1932） attached great importance to moral education. The famous entrepreneur Sazo Idemitsu, for example, often told about being influenced by the education during his school days. From this fact, two research questions would arise. The first is the question as to whether this kind of education was seen in only KHCS. If not, such a fact increases the probability that the moral education was prevalent among commercial schools, giving an intelligent reason for conducting another survey of its major cause. Therefore, the present writers examined educational systems in three other schools which are Yamaguchi-HCS （1905─1944）, Nagasaki-HCS （1905─1944）, and Otaru- HCS （1910─1944）. The second question is concerned with the situation of a moral education in Tokyo-HCS which was established long before the four schools, because it can’t be denied that educational practices of THCS, including moral education, could have been passed on to the subsequent schools.

The brief outlines of the answers to the questions are given below. First, the moral educational systems similar to one in KHCS were found in the three schools. Second, it is conceivable that after resignation of the first principal Jiro Yano who took the initiative in promoting moral education, it lost momentum in THCS. But some persons influenced by his educational thought, such as Eiich Sibusawa, were still in the school. Perhaps there might have a chance of its surviving for the moment.