江戶時期知名的大商人三井高利（宗壽）創立了「三井越後屋（和服店，三越百貨的前身）」，奠定了三井家的事業基礎。三井高利注重家族的延續，為了避免家族的分裂，於其遺書「宗壽居士古遺言」中揭示了家產共有的方向。第二代的高平（宗竺）於元祿七年(一六九四)改寫父親三井高利的遺書，制定三井家族一家的家法「宗竺遺書」。當中規定由限定的血緣團體，也就是由九名「同苗」共同擁有「三井」的事業及資產；確立了家產共有制度。另外，「宗竺遺書」對於家族及事業之管理機構「大元方」，以及事業經營辦法都有詳細的規定，其中不依附政權為三井事業經營的最高指導原則。由特定的血縁集團所構成的三井家並沒有隨著德川幕府一起走入歷史，成功的將家族的命脈延續至明治時期。 而與江戶時代相當、明清時期的徽商靠著宗族的力量發展茁壯，成為中國十大商幫之首。徽商認識到宗族的擴大強化和家庭的延續息息相關，因此對宗族十分重視。此外，依附政權為徽商經營的一個顯著特徵。為了使事業和政權結合，徽商對於宗族子弟透過科舉任官十分熱心。透過和政治權力結合而叱吒商場上三四百年的徽商，和清朝政府如同命運共同體，一起走向衰亡的道路。 本稿想探討的是，為什麼徽商的家業(商)於清末凋零，而三井家的家業卻能成功地延續到明治時期。因此本稿從中日社會差異、考察三井和徽商的家族組織、家訓、教育、經營的特質，並藉由家族延續的志向及實際的行動，掌握家族延續的思維及戰略。結果發現徽商家族無法存續的原因在於，財產的分割繼承，削弱了家族的財力。此外，事業寄生於政權發展的徽商，欠缺商人的獨立品格，也是造成其衰亡的要因之一。 相較於徽商，三井利用封閉的血緣集團，來經營三井的家族事業。為避免因為分產造成家族力量的削弱，三井實施家產共有制度，由封閉的血緣集團成員共同擁有。自立自強，不圖附著於政權發展的三井，不僅具備商人的獨立品格，也說明了「自立」為使其存續到近代的基本條件。 透過和徽商的比較，觀察出徽商和三井家家族延續的思維與戰略再某些方面，恰恰相反，這也突顯了三井家成功延續到明治時期的原因。 / 江戸時代において豪商として知られている三井高利は三井越後屋（三越デパートの前身）の創業祖である。高利は「家」の存続を念頭に、「宗寿居士古遺言」を残して家産の共有を指示している。二代目の高平（宗竺）は、元禄七年(一六九四)に書かれた宗寿の遺書を改め、三井家とその事業を規定する家法「宗竺遺書」を制定し、同苗の範囲を規定し限定的な血縁集団＝九家からなる「同苗」集団によって「三井」の事業を維持する方針を決め、家産の共有制度を明文化した。また、「宗竺遺書」は三井家の同苗と事業の管理機関である大元方について、細かく規定し、事業経営の方針を決めた。事業経営に際し、政治権力に依存しないのは三井的な経営の主な経営方針である。限定的な血縁集団で構成された三井家は幕末から明治まで生き残った。 それに対して、江戸時代に相当する明清朝期において、全国のトップの商人団体として知られている徽商は「宗族」の力によって発展したのである。「宗族」の拡大・強化は家の存続に繋がると認識している徽商は宗族を重視した。 そして、政治権力との結びつきを重視する点は徽商的経営の大きな特徴として注目される。富を築いた徽商は宗族子弟が科挙官僚になるための教育に熱心に力を注いだ。徽商は三四百年にわたって活躍したが、清末に清朝政府とともに衰微の道を辿った。すなわち、清朝の政権とともに運命をともにした。 本論では、日中社会の違いを考慮し、三井家と徽商のそれぞれの同族組織、家訓、教育、経営の特質を考察した。家存続のための志向性と実際の行動から、家存続の考え方を把握して、比較を行った。その結果、徽商が家存続を困難にした要因は財産の分割相続と権力との結びつきであると発見した。それに対して、三井家の家存続の考え方は、閉鎖的な血縁集団によって三井家を存続させる、また、財産の不分割相続によって家の弱体化を防ぐ、そして、三井家は権力から自立的であったことが、近代に生きのこる基本的な条件であったことを解明した。 徽商と家存続の考え方との比較を通して、三井家が明治時代まで存続した理由は一層明らかである。 【キーワード】：三井家、同苗三井越後屋、三井高利、三井高平、『宗竺遺書』、大元方、徽商、宗族、家存続 / The well-known businessman in the Edo era, Mitsui Takatoshi, founded the Mitsui Echigoya, a kimono-style shop which was regarded as the forerunner of Mitsukoshi department store and laid the foundations of Mitsui Family’s business industry at that time. Since Mitsui Takatoshi was much more concerned about the continuance of his family, he therefore formulated the direction of family possessions shared inheritance in his will宗壽居士古遺言for fear of the family disintegration. However, Mitsui Takatoshi’s eldest son, Takahira (Soujiku), laid down the Mitsui’s family rules, ‘The Family Code of Mitsui Drawn by the Soujiku’ in 1964 by reforming his father’s will, in which he regulated that the family business and properties are only held by some specific family members, that is, by nine Dobyous, and subsequently set up the system of family possessions shared inheritance. Furthermore, “The Family Code of Mitsui” was as well drawn up puissant rules on its family, business running, and the administration, Mitsui Omotokata, especially for the characteristic of independent politic inclination being the paramount principle. Afterwards, the newly-formed Mitsui Family didn’t fall into decay together with Edo government but had successfully maintained its prosperity from Edo till Meiji instead. Parallel to the Edo era, Huizhou Merchants in Ming and Qing Dynasties have become the top trading group in China under the backup of their lineage. To be more specific, the realization of Huizhou Merchants and the amplification and intensification of the lineage were contingent upon the continuance of family; therefore, more attention was paid on the development of lineage. Additionally, Huizhou Merchant‘s business is also characterized for its significant dependence on politic power. For the purpose of combining business and regime, Huizhou Merchants were extremely concerned about their offspring in the way of being qualified as the officials through the Imperial Examinations. Despite the combined political power which enables Huizhou Merchants to prosper for about three or four hundred years, they still could not escape from the fate that declined and fell with Qing dynasty in the long run. In general, the different application of the strategies on family continuance might roughly reflect on the contrast between the success of Mitsui Family and the failure of Huizhou Merchants. This study attempts to explore the perspectives between the Mitsui Family and Huizhou Merchant on family organization, family laws and education, and business based on the cultural difference between Chinese and Japan. Besides, the study also investigates how the family continued and which strategy they adopted through the direction and realization and by using comparative analysis to highlight the better use of strategies and perspectives on the continuance of the family. On the other hand, the reason of Huizhou Merchants’ failure in their family continuance could be attributed to the division of family possessions, which weakened the financial power of family as well. Moreover, one of primary factors that caused Huizhou Merchants’ family business to fall may result from the reliance on government, lacking its independent spirit and characteristic. Compared to Huizhou Merchants, the Mitsui Family made fully use of limited blood relationship to run their business. In order to avert the deprival of family possession from division, the family business and possessions were solely run and owned by these limited members. Most important of all, it is the independence of political inclination that finally leads to the Mitsui Family’s triumph in business industry, thereby creating its unique spirit in business and further shedding some light on how political autonomy leads to its golden age. Through the Comparison to Huizhou Merchant as aforementioned, the author found that the use of strategies and perspectives on the continuance of Huizhou Merchants are right opposite in some ways to those of Mitsui Family, which is also the reason that the Mitsui Family could prosper from Edo Era to Meiji Era.