The Shojikanrei Ruishu did not receive a wide distribution how-ever and it was not until 1936 that Professors Yasutaro Hirai and Katsuji Yamashita found “lzumo Bookkeeping” and brought it to the attention of the academic circle. They disclosed the bookkeep-ing system of the Tanabe Family, millionaire owners of iron forges in the early years of the nineteenth century.