Does the logic of “Monozukuri/Monotsukuri” encompass that of “Omotenashi”? The answer from our study is No. This paper tries to reveal the structure of that question theoretically according to Lovelock and Wirtz (2007)．After reviewing Suzuki and Matsuoka (2014)，which verifies the relationship among Employee Satisfaction, Customer Satisfaction, and Financial Performance in a hotel business case using a numerical method, we rethink the notion of the “service recovery paradox” in terms of our first question. One of the four service categories (Lovelock and Wirtz，2007)，which refers to both the intangible nature and the people's mind directly oriented, therefore
that is closely relevant to “Omotenashi”, seems to preclude “Monozukuri”. While taking the nature of that cell in the four service categories into consideration, we compare Human Resource Management with Internal Marketing in order to extract differences of the two as well as similarities.