It is commonly stated that Shinichirō Nishi's philosophy (1873-1943) is rooted in realism. However, in his work Rinri Tetsugaku Kōwa (1915), realism is not explicitly formulated as a philosophical theory; instead, it is directly presented as moralism. In other words, in this book, Shinichirō Nishi considers reality and morality to be synonymous, emphasizing that the realization of concrete morality reflects universal reality. Nevertheless, the explanation for why reality and morality are perceived as identical remains somewhat inadequate. Further insights into this top can be found in Shinichirō Nishi’s other work, Rinrigaku no Konpon Mondai (1923). Here, Shinichirō Nishi reintroduces the concept of consciousness and thoroughly explores the relationship between consciousness, reality, and morality. Therefore, this paper draws from the texts of Rinrigaku no Konpon Mondai to analyze the theoretical relationship between consciousness, reality, and morality in the moral philosophy constructed by Shinichirō Nishi and explores the fundamental principles of Shinichirō Nishi's moral philosophy focusing on the theory of “Consciousness is Reality”.