在日本社會學的研究中，日本資本主義精神的起源問題，一直受到學者的普遍關注，迄今也出現了不少值得注目的成果。然而，其中也存在著一些問題。由於這些研究過於教條地運用馬克思．韋伯有關資本主義精神的理論，故而產生了拘泥於「宗教」的字眼而忽視其他重要概念的現象。本文擬以日文中「職分」與「世間」兩個概念在翻譯中存在的問題為線索，討論這兩個概念在近代日本的啟蒙運動和宗教改革運動中如何被注入新的內涵並如何發揮其社會功能。在此基礎上，參照馬克思．韋伯的有關理論，探討這兩個概念與日本資本主義精神之間的關係，進而指出這兩個概念在研究日本主義精神與傳統宗教關係中的可能性。 In the research area of modern Japanese sociology, the origin of the Japanese spirit of capitalism is still a major focus of scholarly enquiry, and a variety of theoretical positions have been advanced. But as the methods of these works have tried to follow the theories of western scholars, especially Max Weber, their analysis of the Japanese spirit of capitalism has shown a tendency towards dogmatism, in which religiosity is consistently viewed as being of central importance. This article begins with an analysis of problems in the translation of two indigenous Japanese terms, “Shokubun,” and “Seken,” and discusses how these two concepts gained new meanings and performed their social functions in the pre-modern Japanese Enlightenment and Religious reformations movement. On this basis, it refers to Max Weber’s theories as a means to discuss Japanese approaches to the origin of the Japanese spirit of capitalism. The article will also discuss the possible importance of “Shokubun,” and “Seken,” to the Japanese spirit of capitalism and traditional religion.