After studying at Heidelberg University in Germany, he returned to Japan from three-year study abroad in 1887, and then he re-entered the Ministry of Finance and was assigned to the tax bureau.
1887年、ドイツのハイデルベルク大学で学んだ後、約3年にわたる留学から帰国して大蔵省に復帰、主税官に命じられた。