従来『工業会社及商事会社ノタメノ指示書』は「インストラクション」と呼ばれ,戦後企業会計原則運動の起点と捉えられてきた。しかし,当該「インストラクション」には,いつ,誰から誰宛に,どのようなルートで,交付されたのか否か等,多くの不明点が残されている。これ等の不明点を明らかにするために,当該「インストラクション」と他の「指示文書」との比較を試みた。その結果,新たに戦後企業会計原則運動の起点とすべき文書の存在が明らかとなった。In postwar Japan (1945-), conventionally,the name "Instructions for the Preparation of Financial Statements of Manufacturing and Trading Companies" has been shortened to "Instructions". These "Instructions" are regarded as the starting point of postwar "business accounting principles". However, many questions―such as "when, from whom to whom, by what route was it issued?" have been raised. This paper compares the"Instructions" to "Instructional Documentation" in order to find and clarify answers to these questions. As a result, the starting points of the postwar "business accounting principles" in relation to "Instructional Documentations" are clarified.
