Osaka University of Commerce (now Osaka City University) was one of the three former governmental business schools along with those in Tokyo and Kobe. This building was constructed as its main body. It has an east-west wing facing south, with an auditorium at the back, a large gate and a tall symbolic tower at the central entrance. The building was designed by Masafumi ITO of the Osaka City Construction Department. The white monolithic form, windows and rhythmic pillars of its facade are characteristic of modernist architecture, while the cylindrical balconies, pillars and round interior windows are expressionist.