The Study of the National Development of the Commerce Industry in Modern Japan by Analyzing the Local Supervising Tax Office, "The Local Tax Statistical Annuals"

本研究是用营业税作为客观指标，从宏观上阐明近代日本国家和地方商业发展全貌的开创性工作。我们的突破性研究为这一领域的学术储备（简而言之，就是许多个人商务案例研究）提供了关于国家和地方商业发展的“航海图”。本研究具有鲜明的独创性，对传统商业研究产生了深远的影响。因此，我们相信，我们的这本书（即将出版）不仅是一部划时代的著作，而且是分析近代日本商业发展的圣经。

This study is the pioneer work that we can macroscopically clarify the whole story of the national development and the local development of the commerce industry in the modern Japan by using the business tax as the objective index. Our breakthrough study provides the academic stock of this field (in brief, those are the many case studies of the personal commerce business) with “the nautical chart” about the national development and the local development of the commerce industry. Our study has the impressive originality and the deep impacts to the traditional commerce study. Therefore, we are convinced that our book (forthcoming) will be not only the epoch-making work, but also just like bible when analyzing the development of the commerce industryin the modern Japan.