Nishikawa Kojiro Library



 This collection covers all accounting books published in Japan in transition from Japanese style bookkeeping to Western style bookkeeping. Nishikawa Kojiro(1896~1990.8.28) donated them. Received in 1982, and the amount is 419 books.

 The oldest book in this Library is published in 1873(Meiji 6th); it exhaustively collects important accounting books published in our country in transition from Japanese style bookkeeping to Western style bookkeeping.

 Meiji 6th is said to be the year in which modern accounting system started; in June, Fukuzawa Yukichi translated and published “Choai no ho,” in October, Kato Takeshi translated and published “Shoka Hitsuyo,” and then Ministry of Finance published “Ginkou Boki Seihou” in December. “Choai no ho” is translation of H.B. Bryant and H.D. Stratton, Common School Book-keeping (1871) and “Shoke Hitsuyo” is translation of W. Ingils, Book-keeping by Single & Double Entry (1872). In addition, A.A Shand who was an hired secretary of Shihei-ryo edited “Ginkou Boki Seihou” in Japan, and 5 government officials translated it. “Choai no ho” part2 (double-entry bookkeeping system) was published in June 1874, therefore, the first accounting book with double-entry system is “Ginkou Boki Seihou.” Nishikawa Kojiro Library has all three accounting books.

 According to Nishikawa, the most valuable materials in the Library are

  1. Ebihara Sai and Umehara Seiichi trans. “Ginkou Shochoumen Toriatsukai Tetsudukisho”
  2. Fukuzawa Yukichi trans. “Choai no ho” part2 1st edition (1874)
  3. Usagawa Shujiro and Sudo Tokiichiro trans. “Jinjo Boki ho” copy (1882)
  4. Shouho hensan kyoku “Shoji Kanrei Ruisyu” [1883].

“Ginkou Shochoumen Toriatsukai Tetsudukisho” is translation of A. A. Shand, An Act to provide a national currency, secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof (1864). Nisikawa insists that no other Library has “Choai no ho” part2 1st edition. To be sure, even Keio University does not have it (only reprinted version). “Jinjo Boki hou” is translation of C. Hutton, A Treatise on Practical Arithmetic and Book-keeping. It is equivalent to manuscripts of “Nichiyo Bokihou”. “Shoji Kanrei Ruisyu” was originally in possession of Inukai Tsuyoshi (1843-1895) so there is a Ex-libris Stamp on the table of contents.

 Also this Library remarkably has a variety of textbooks which were used for business education in Meiji period. It includes “Marushu shi fukushiki kibo hou” (1875), text book of bookkeeping style study in elementary school and junior high school which Ministry of Education, Science and Culture published after proclamation of education system in 1872, also small accounting books which has less and easier contents for elementary education such as Shirotani Ken trans. “Shogaku Kibo hou dokugaku” (1878),   Endo Muneyoshi trans. “Shogaku Kibo hou”. Nishikawa Library does not have “Kibo hou dokugaku” which is the first small accounting book edited by Japanese people, however it is kept in Hitotsubashi University Library.

 Nishikawa Kojiro was graduated from Kobe Higher Commercial School in 1920 and then joined Mitsubishi Corporation. After he moved to Mitsubishi Oil Co., he started working at Nihon University College Of Commerce as a professor. His great Library which covers accounting books at the beginning of modern accounting system in Japan is internationally recognized; it is mentioned in The Accounting Review, Vol. 45, Committee Reports (1970) with Kojima Osamu Library Kwansei Gakuin University, in addition he was recognized as a lifetime member of The Academy of Accounting Historians. Although Mr. Nishikawa has nothing to do with Hitotsubashi University, he gave a portrait of W.C. Whitney in 1961, and donated the valuable accounting books mentioned above in 1982 to Hitotsubashi University.  


Mr. Nishikawa Kojiro donated them in 1982.


『西川孝治郎文庫目録』 1989年。【3369:917】【Az:289】


HERMES-IR (the digital images of the documents are available here)

All items are available in HERMES-IR restricted-access collections terminal (Location: Main Building 1st Floor Computer Workstation). (The information was added at 11/19/2019)

※Some images are not available if you access the contents without HERMES-IR restricted-access collection terminal.

Related Information

These documents were listed on the Digital Archive of Modern Japanese Economic History and Business History.

The Library is mentioned in

  • 森田哲彌 「西川孝治郎先生と明治期簿記書コレクション」 『鐘』第10/11号、1982年。
  • 西川孝治郎 「私のライフウヮーク」 『鐘』第10/11号、1982年。


Library Restricted Access Stacks 【nishikawa:】