東アジアの言語と表象 There are few generally accepted theories that describe the essence of Japanese art even though it has been discussed academically since the end of the 19th century. One of these theories, which describes the essence of Japanese art as “refined sentimentality”, was proposed by the Japanese art historian Hoshu Minamoto （1895-2001）. Minamoto is most well known for suggesting “The aesthetics of autumn flowers” （The aesthetics of Akigusa）, as a symbol of Japanese art. Yukio Yashiro （1890-1975）, another representative Japanese art historian, concluded four concepts for characterising Japanese art. One of these was the idea of “refined sentimentality”, which Yashiro thought of as being the most important. This article will examine the similarities and differences between the theories of refined sentimentality formulated by Yashiro and Minamot o. These two differeing views will be considered alongside an elucidation of the theory of “the aesthetics of autumn flowers”.