The ultimate and core purpose of Part Ⅱ of this thesis having two parts is to discuss the significance of the creation of ”Bushido: The Soul of Japan.” This Part Ⅱ cast an eye to outlining the structure of ”Bushido” and analysis to this book chapter by chapter, demonstrating the fundamental structure penetrating the entire book is that the author Nitobe Inazô used comparison of the East to the West as a basis angle of version, circumventing the confrontation but emphasizing the coincidence. Upon learning from Part Ⅰ and Part Ⅱ in sum, it is finally extracted a result that the significance of the creation of ”Bushido: The Soul of Japan” reflects the spiritual dilemma in the author's mind between Christianity and Orientalism having the thought of Confucius and Mencius inside; that was where the book was derived as an important outlet for the author.