The purpose of this paper is to reconsider the role of Aritomo Yamagata in the process of making “the Imperial Rescript on Education”(“IRE”). On the basis of “Hikki” and “Gunbiiken” , the previous studies conclude that Yamagata' s action concerning “IRE” was aimed at promulgation of “IRE” . According to the analysis of this paper, however, it has become clear that those documents are not appropriate to conclude that Yamagata' s action was aimed at the promulgation of “IRE” .Thus, this paper examines Yamagata' s action in the process of making “IRE” in terms of the political issues he tried to solve. The important acts by Yamagata concerning the formation of “IRE” are the following : 1. He took up the matter of moral education in the Cabinet...