本文擬探討武士道與商人道之轉變，特別是對照江戶時代與明治維新初期有關商人道與武士道之間的關係之論述，分析其類型，以窺其轉變的特色。在江戶時代，筆者選擇幾位代表性人物，即初期的一位武士禪僧鈴木正三(1579-1655)，以及一位對庶民教育相當有貢獻的的西川如見(1648-1724)；此外，本文亦將分析在江戶中末期的一位町人學者石田梅岩(1685-1744)、大阪懷德堂儒者中井履軒(1732-1817)及熱衷商業經濟的學者海保青陵(1755-1817)等人的商人道與武士道之論述。明治維新以後，本文選擇兩位武士從商者澀澤榮一(1840-1931)、岩崎彌太郎(1834-1885)及基督教徒新渡戶稻造(1862-1933)等人的武士道與商人道之關係的討論。從以上諸人有關武士道與商人道之關係的討論中，作為前近代與近代的對照性，以窺出其間轉變的特色。

This article is intended to explore the transformation of bushido and the way of the merchant. It especially contrasts the discourses on the relationship between bushido and the way of the merchant in the Tokugawa period and the early Meiji Restoration, having an insight into the features of the transformation by analyzing the types of the discourses. Concerning the Tokugawa period, I choose several exemplary characters, namely, the samurai-Zen monk of the early Tokugawa period, Suzuki Shōsan (鈴木正三, 1579-1655), and Nishikawa Zyoken (西川如見, 1648-1724), who had contributed significantly to the common people's education; besides, this article also analyzes the discourses on the way of the merchant and bushido by the scholar of the mid-late Tokugawa period, Ishida Baigan (石田梅岩, 1685-1744), the Kaitokudo's Neo-Confucianist from Osaka, Nakai Riken (中井履軒, 1732-1817), and the scholar keenly dedicated to commerce, Kaiho Seiryō (海保青陵, 1755-1817). Regarding the Meiji Restoration, this article explores the discourses on the relationship between bushido and the way of the merchant by two samurai-merchants, Shibusawa Eiiti (澀澤榮一, 1840-1931), Iwasaki Yatarou (岩崎彌太郎, 1834-1885), and the Christian Nitobe Inazo (1862-1933). This article, in the end, has an insight into the features of the transformation through the contrast between the pre-modern and the modern times based on the afore-mentioned works on the relationship between bushido and the way of the merchant.