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The Doshisha University Economic Review Vol. No. Abstract Atsuko SUZUKI, Business Activities of a Kimono Fabric Dealer, Naraya (the Sugimoto Family): The Case of the Sakura Store in the Edo Period Naraya, a kimono fabric dealer in Kyoto, established two stores in the Shimousa region in the Edo period. Focusing on statements of the settlement of accounts for the Sakura store in this era, this paper examines the business activities of Naraya. The account title uketoridakain some statements and the account title watashidakain others were the same, namely, the sales revenue. The net income was stable through the period. The Sakura store received kimono fabric from the Sawara store, and the Sakura store sent almost all of its sales to the Sawara store. In short, the Sakura store was essentially a branch of the Sawara store.