It originates from the gyumeshi, a bowl of rice topped with gyunabe (Japanese hot pot with beef and vegetables), that was invented for the common people during the Meiji period when the beef eating culture spread in the movement for civilization and enlightenment.
明治時代、文明開化により牛肉をたべる習慣がひろまり、大衆向けに考案された牛めしが原型で、牛鍋をどんぶり飯にかけたものである。