The whole of Japan proper is divided into forty-five prefectures. The prefectures of Tokio, Kioto, and Osaka are called Fu, whilst all others are called Ken. The difference is more a matter of sentiment than anything else, for there is no difference whatever for any practical purposes. The administrative systems of Hokkaido, Okinawa, and Formosa each diverge from those of Japan proper to some extent, though they are gradually being made similar to those of the main islands. I therefore put those three Islands, Hokkaido, Okinawa, and Formosa, outside the scope of the present paper for the sake of convenience. Each prefecture is presided over by a governor appointed by the central Government. It is partly an administrative district of the state and partly a communal district having its communal administration supported by local taxes. For this latter aspect each prefecture has a local assembly, members of which are elected by direct votes of electors of the prefecture. Each prefecture is divided into counties, and the counties (Kreis) into rural and urban village communities (Gemeinde). Larger urban communities are incorporated as cities and are made independent of counties. Counties are prefectures on a small scale. Each of them is presided over by a _Gun-cho_, whose office is very similar to that of a French sub-prefect. But counties also have their communal sides like prefectures and have representative assemblages. The communal side of counties, however, is not very important, because communal affairs on a large scale are discharged by prefectures, and ordinary communal affairs are mostly discharged by village communities. Cities and village communities are the real 'self-governments' of the people. Each of them has a representative assemblage, and elects its own executive officials. The composition of these officials differs in cities and village communities; that in the cities is, of course, more complicated. Even amongst the cities there is a great difference in the degree of importance, because there are many cities which are extremely small, inasmuch as a town having a population over twenty-five thousand could as a rule be incorporated as a city. The existing ordinances for the constitution of these local governments are very much like those of Prussia--in fact, the ordinances for those of the cities and village communities are in a great measure founded upon those of Prussia. The chief points of difference are that, unlike Prussia, our prefectural governments subordinate direct to the central Government, with no intermediary which represents the latter and superintends the former, and that, unlike Prussia, there is in Japan no 'Gutsbezirk' (signorial community) side by side with ordinary communities. THE CONCLUSION