This article attempts to clarify the question of Fichte's interpretation of Kant and the starting point of transcendental philosophy as a system. Fichte criticized Kant's understanding of transcendental philosophy and explained the failure of Kant to develop a “system” of transcendental philosophy. Fichte developed the theory of “Tathandlung” and regarded it as the first principle of a system of transcendental philosophy. In this paper, we proceed from the point of view of a Kantian scholar K. L. Reinhold in analyzing Fichte's criticism of Kant and his attempt to find a “system” in Fichte's “Recension des Aenesidemus”.