Abstract

Hegel and Marx share the concept of a strict deduction of the genesis of forms—forms of thought and being in the case of Hegel, and economic forms in the case of Marx: "the form of commodity, the form of money, the form of capital, the form of profit, of interest, etc." (Reichelt) In the article it is shown that Kozo Uno and Thomas T. Sekine in Japan as well as Hans-Georg Backhaus and Helmut Reichelt in Germany independently discovered "the premature and unnecessary reference to the labour theory of value in the early part of Capital" (Uno), stating that Marx contradicts to his own method by establishing that socially necessary labour constitutes the substance of value already at the very beginning of Capital, in the sphere of circulation, although necessary prerequisites such as competition are only available later, in the sphere of production. Finally, Uno's and Sekine's theory of capital is integrated into a system in accordance to Hegel's encyclopae-dia, involving Hegel's Logic (as logic), Uno's/Sekine's theory of capital (based on Marx) as base/substructure (nature), and superstructure (spirit).

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