The contribution of this author is in the area of the investigation of the bookkeeping methods of the Tomiyama family, which are presented in part one since the bookkeeping methods of the fami¬lies which are included in part two have already been researched by other scholars, namely, Professors Hirai, Ogura, Yamashita, and Yasuoka. (Japanese bookkeeping methods in the Edo Era are be¬ing investigated by a special committee on the existing state and the future responsibility of accounting history research of the Japan Accou nti ng Association.)