This paper examines how Ninomiya Sontoku’s ideology, which was formed in the Edo period, has been politically transformed and used during the Meiji period, the Showa period and GHQ/SCAP occupation period. In each period the Japanese government made Ninomiya into a role model to reform the nation by portraying him as the ‘ideal’ person. Different aspects of Ninomiya’s thoughts were emphasized in each period. During the course of this paper each aspect of them has been closely examined. Ninomiya’s ideology is often referred to as ‘Houtoku Sisou’ ― the repaying virtue. His ideologies were fundamentally derived from his work on rural rehabilitation and the reconstruction of Bakufu finance. Its foundations are also strongly set in the ideals of making the country prosperous and keeping its people at peace. It regarded the welfare of peasants higher than the attitude of the lord or Bakufu. In the Meiji period, however, the ideology of Ninomiya’s ‘Houtoku’ was transformed into a principle for edifying the nation. It was utilized to generate national wealth and enhance national prosperity. Its aims were to strengthen military power and implement the policies of the imperial system. Later in the Shouwa period the spirit of ‘Houtoku,’ regarded as the same as ‘Japanese spirit,’ was transformed into a belief of loyalty. This encouraged labor mobilization for wars and the devotion of one’s life to the emperor. Making Ninomiya into an ideal figure before the defeat of the World War Ⅱ can be seen as a way of maintaining the regime of Emperor and consolidating imperialism. As described above Ninomiya, as considered the ‘ideal’ person was utilized for indoctrinating of the Japanese empire and as the banner of militarism in the modern Japanese era. It was possible that the characteristics of his thought were based on the ideology of revering the empire and Shintouism. After the defeat of WWⅡ, Ninomiya was idealized into the figure of democracy. This was the outcome of GHQ/SCAP reforming Ninomiya``s ideology to coincide with its democratic policy. It was a recreation of an image that combined the political ideological image of the modern Japan era and democratic image of the contemporary era. In conclusion the biggest reason for transforming Ninomya’s ideology and making him a banner for conflicting political beliefs is that his ideas coincided with each period’ goals. In their desire to manage the country, they prioritized the expansion of national economy and the maintenance of social order. It is well represented that his ideologies were not antiestablishment, valued ``labor`` above everything else and emphasized the returning of wealth accumulated from work and savings to the society. Since his ideology was based on actual life and was practical enough to be used as moral virtues for the whole nation regardless of gender, age or class, it became the obvious route to unite and control public spirit.