Early in its establishment, the modern Japanese state introduced draft and schooling systems and made it obligatory for all of its subjects to get military training and to become educated. When incorporating a gender perspective, the difference between the two is obvious. While schooling was for both men and women, the army was only for men. Discussion of the "myth of the National Army" or the "disciplining the subjects" without recognizing this crucial difference might mistakenly reproduce another "myth."<BR>This article attempts to clarify the structure of masculinity by focusing on the Japanese army after the Russo-Japanese War. Masculinity was constructed in daily life in military barracks. This masculinity was "shown" and "tested" in actual battlefields. At the same time, the soldiers were expected to realize the "men's duty." In the Sino-Japanese and the Russo-Japanese Wars, the soldiers' masculinity was scrutinized, converging on "Yamato Damashii (the Japanese Spirit)" and "Bushido." The new "Bushido" that emerged after the Sino-Japanese War was incorporated in the Japanese military as its spiritual core. The masculinity that was constructed and emphasized in this way contributed to the emergence of extreme irrationality and spiritualism in the "Imperial Army."<BR>The "Imperial Army" depended on the extreme spiritualism to compensate for the scarcity of materials with which to pursue the war, placing too much burden on the concept of masculinity. The spiritualism nurtured "Yamato Damashii" and "Bushido" in the military. At the same time, a kind of familism was introduced into the Japanese army after the Russo-Japanese War. That is, barracks were likened to the family and the military discipline and spirit were fostered through "domestic education." Further, the military strengthened its interference into the national school system after the Russo- Japanese War and watched over the thorough infiltration of militaristic patriotism ("Chukun Aikoku") among students. The concept of masculinity was instilled into the minds of both men and women through ordinary education. Men should become soldiers and discard their lives for "royalty and courage." Such masculinity was highly praised and "Bushido" was utilized to encourage the spirit.