Tani Buncho (1763-1841) was a most famous Japanese literati painter at the late Edo period. He painted \u27Dawn of Matsushima\u27 (Matsushima gyoukei) in 1826 is one of the outstanding works in most of him, also in the history of painting of Matsushima followed from the Middle Ages. This paper reveals the production opportunity of this. In 1792, Buncho became an attendant serving Matsudaira Sadanobu (1759?1829), a chief senior council to the Shogun. Sadanobu resigned as a council in 1793, but concentrated on working of the lord of Shirakawa dmain. Then Buncho created many paintings by order of Sadanobu over the years. Sadanobu visited Matsushima in 1816, leave travel writing. He praised Matsushima as most beautiful landscape on Japan with Mount Fuji. In addition, Sadanobu was named \u27Island of the relic\u27 (Nagori no Shima) to create a small island reminiscent of Dawn of Matsushima garden itself of the landscaping,\u27Yokuon\u27en\u27. However, It was raining when Sadanobu visited, Morning of Matsushima did not see. It is believed that produced in the garden in the morning sun of the famous Matsushima because to be able to see by the picture in the landscape Sadanobu was not observed. I guess that it was ordered by Sadanob