Toukoku is most influenced by Emerson's Nature. In Nature, Emerson argues, “Nature is always consistent, though she feigns to contravene her own laws. She keeps her laws, and seems to transcend them.”This demonstrates that the basis of his thought is the harmony among God, nature, and human beings. In his essay, Emerson, Toukoku meticulously examines Emerson's idea of nature. He argues for the view of nature, not as disregarded one as in Christianity, but as a medium between the universe and a human being. Toukoku also claims that Emerson unites the core aspects of Eastern and Western thoughts.This paper aims to concentrate on such aspects of Toukoku's idea and to depart from the previous studies on Toukoku's and Emerson's view of nature. The difficulty in Toukoku's and Emerson's concepts of nature derives from the fact that their ideas are not tied to a certain religion or sect.Emerson's anti-Christian (from a Christian point of view) ideas carried over to Toukoku, whose concept of the correspondence between Over-Soul and a human being led to the theory of Inner-Life through the inspiration.Emerson's idea can be summarized as the unity of Over-Soul and human soul, which Toukoku accepted and developed into his theory of Inner-Life.