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In this paper, the author investigates the philosophical development of Dr. Seijji Tsutsumi's theory of distribution industry and criticism of consumer society. Dr. Tsutsumi was a president of Seibu Department Store and was a founder of the huge Seibu Distribution Group (later renamed as Saison Group), which consisted of approximately 200 companies in numerous industries. He also wrote many economic articles and books on the Distribution Revolution in Japan, in addition to poems and novels. He had a rare distinction of having a high reputation as a practitioner and also as a writer and novelist. This study illustrates his business background as a leader in the retail sector in Japan, dating back to the mid-1950s. Further, the author analyses his writings, including Tsutsumi (1963, 1976, 1977, 1979a, 1979b, 1985, and 1996) and interprets the significant elements of his unique theory of distribution industry. As a conclusion, the author discusses that the Muij business, which is one of the businesses created by Dr. Tsutsumi, has inherited the core concept of his theory and philosophy based on ‘logic of humanity’.