Harmony should be valued and quarrels should be avoided. Everyone is apt to form a clique, and there are few people who are intelligent. Therefore some disobey their lords and fathers, and feud with their neighbors. But when the public officers are in harmony with each other and the common people are friendly, then affairs are discussed in cooperation, everything will be right spontaneously. Then there is nothing which cannot be accomplished.
Be respectful to the three treasures sincerely. The three treasures, Buddha, (Buddhism) commandments and priests, are the final refuge for all the people, and are the ultimate doctrine in all countries. What world or what person can fail to respect the doctrine? . Few people are awfully bad. They should be taught and will follow the doctrine. But if they are not taught with the three treasures, how can their badness be corrected?
You must obey the imperial command certainly. An emperor is Heaven, the vassal is the ground. Heaven overspreads the ground, and the ground supports Heaven. Then four seasons rotates correctly and spirits of Nature run through whole the world. If the ground overspreads Heaven, it ruins order of Nature. Therefore the vassal must obey the lord. If superiors do it, subordinates follow it. Therefore you must obey the imperial command. Or you ruin National order.
The Ministers and public officers should be based on courtesy. It must be based on courtesy to rule the people. If the public officers are not courteous, the common people are disorderly. If the common people are not courteous, there must be offences. Therefore when the ministers and officers are courteous, the distinctions of class are not confused. And when the common people are courteous, the country will be in good order spontaneously.
The public officers must suppress their desire for meals and treasures and deal impartially with the suits. There are more than 1000 complaints by the people in one day. And how many will there be in some years? The officers who manage complaints by the people take bribes recently, and make a decision after receiving bribes. Then the suits of the rich man are like a stone cast into water and the complaints of the poor are like water cast on a stone. Under the circumstances the poor people don't know on what to rely. These things are against the way of the public officers.
Encourage the good and punish the evil. This is the wonderful antique rule. Therefore praise good acts and correct evil acts. Flatterers and liars are effective weapons to overthrow the country, and sharp swords to ruin the people. Sycophants tell tales about inferiors to superiors, and backbite about superiors to inferiors. People of this kind don't have loyalty to their lord, and don't have any virtue to the common people. These are cause of a great confusion of the country.
Each person has their own duty. They must not confuse their place of work. When a wise person is appointed suitable job, applause occur spontaneously. When an evil person is appointed some job, calamities occur frequently. There are few wise people from when they were born, diligence makes saints. Regardless of the importance, matters will be solved when suitable people do correctly. Regardless of speed of turning situations, the country will be well off naturally if there are sages. Therefore the country preserves eternity and will be free from danger. So legendary holy kings sought the officers for government posts, and did not seek posts for the officers.
The public officers must attend the office early in the morning and retire late. Public duties cannot be managed carelessly. It is difficult to complete even if you take a day. Therefore, You will not be in time if an emergency occurs. And You cannot complete your duty if you retire early.
Faith is the foundation of right. In everything let there be faith. It depends on faith whether everything is good or bad, to succeed or to fail. If every vassal has a faith each other, everything will be accomplished. If they don't, everything will be failure.
Keep your mind without wrath, and don't show anger at your face. Do not get anger when others differ from you. Everyone has their heart and opinion. Their right may be your wrong, your right may be their wrong. We are not necessarily sages. Others are not necessarily fools. All of us are ordinary people. Who is the person to distinguish right from wrong? All of us are wise and fool, like a ring which has no end. Therefore if others get anger, think about your error. Even if you have a firm opinion, listen to others opinion.
Give clear appreciation to merit and demerit. and give sure reward and punishment. There are rewards without merit and punishments without demerit recently. All the high officers who has responsibility, make clear rewards and punishments.
The local public officers and governors must not impose taxes on people without leave. In the country, there are not two kings(emperor). The people cannot have two masters. The sovereign is the unique master of the people of the whole country. The public officers whom he appointed are all his vassals. How can they impose a tax except official taxes by the king?
All officers entrusted with government affairs should attend equally to duties. Your work may sometimes be interrupted due to illness or missions. But when you come to the office, understand what should do as if you had known it from before. And do not obstruct public affairs for the reason that you are not personally familiar with them.
十四にいう。官吏たちは、嫉妬の気持ちをもってはならない。自分がまず相手を嫉妬すれば、相手もまた自分を嫉妬する。嫉妬の憂いははてしない。それゆえに、自分より英知がすぐれている人がいるとよろこばず、才能がまさっていると思えば嫉妬する。それでは500年たっても賢者にあうことはできず、1000年の間に1人の聖人の出現を期待することすら困難である。聖人・賢者といわれるすぐれた人材がなくては国をおさめることはできない。
All vassals and public officers must not be envious. If you envy others, they also will envy you. The evils of envy has no limit. If others excel us in intelligence, you are not pleased. If others excel us in ability, you envy them. Therefore, It is very difficult to obtain one sage in 1000 years, even if we can meet wise people in 500 years. Without wise people and sages, how shall we govern the country?
The vassal's way is to concentrate on official duties without one's own desire. If you do your duties with your desire, there will be a grudge. If there is a grudge, there will be discord. If there is discord, it will disturb official duties. When you have a grudge each other; that is, ruin an official system and laws.. Therefore; as I said Article 1, "All vassals and officers must cooperate together".
When you employ the people for public duties, you must consider seasons. This is an excellent rule from ancient times.. Therefore, you should employ them in winter, when they are at leisure. But from Spring to Autumn, they are engaged in agriculture and sericulture. Therefore, the people should not be employed. If they do not produce agricultural products, what can we eat? If they do not produce raw silk, what can we wear?
When you make an important decision, discuss with other people. You may decide small matters alone. However, important matters should be discussed by many people not to make mistakes. If you discussed with others, you will obtain a reasonable conclusion.
近江商人の心得 （Knowledge of Oumi marchants）（参考）google翻訳
近江商人の活動理念を表すのに「三方よし」があります。三方よしとは「買い手よし」「世間よし」「売り手よし」のことで商いに関わる全ての幸せを願ったものです。
There is a "Sanpo-yoshi (＝Three-way satisfaction)" to represent the activity philosophy of Oumi marchants. It refer to means that what benefits you, shoud ultimately also benefit your partners and society at large. (＝Seller good, the buyer good, the public good. )
「商人としての心得十訓」というものがあります。
In addition there is a thing called "Knowledge of 10 as a merchant"
1.商売は世の為、人の為の奉仕にして、利益はその当然の報酬なり。
Business because of the world, in the service for the people, profit is the result as a reward.
2.店の大小よりも場所の良否、場所の良否よりも品の如何。
Good shop location than the shop of large and small or bad, or aligned any goods than the good or bad of a place.
3.売る前のお世辞より売った後の奉仕、これこそ永遠の客をつくる。
Service after selling earlier than flattery to sell. This is what make the eternal customers.
4.資金の少なきを憂うなかれ、信用の足らざるを憂うべし。
Do not suffer from the funds of small. You should worry that the credit is not enough.
５．無理に売るな、客の好むものも売るな、客の為になるものを売れ。
Do not sell to pushy, also not sell those preferred by the customer, selling what will become for the customer.
6.良きものを売るは善なり、良き品を広告して多くを売ることはさらに善なり。
In the good deeds to sell good products, to sell many advertise a good product's further good works.
7.紙一枚でも景品はお客を喜ばせるなり。つけてあげるもののないとき笑顔を景品にせよ。
Prize even one sheet of paper Bal to please the customers, Whether a smile on the prize when there is no prize.
8.正札を守れ、値引きは却って気持ち悪くするくらいが落ちだ。
Defend the original price. Discount rather raise distrust of tha customer.
9.今日の損益を常に考えよ、今日の損益を明らかにしないでは、寝につかぬ習慣にせよ。
Consider always tha profit and loss of today. Until it is understood that the income of today's white habit that should not be sleeping.
10.商売には好況、不況はない、いずれにしても儲けねばならぬ。
Boom also, reccession not related to business. Unexpected must profit in any event.
これら近江商人の心得は現代企業や商社の多くに受け継がれています。
These ideas have been passed on to many of the modern enterprise and trading company.
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