The first historical article is “The Birth of Modern Bookkeeping and Accounting” by Kiyoshi Kurosawa. Prof. Kurosawa wrote from the reviews of “Choainoho” and “Ginkobokiseiho”, both published in the sixth year of Meiji (1873). These old Japanese bookkeeping books are based on the theory of the West-European bookkeeping system. With the assumption that accounting history is a study based on the system of double-entry bookkeeping, can we systematize the role of fuedal accounting history as a part of Japanese accounting history?