Concerning Mai-Kyogen (or dancing comic interludes), particular farce parodying both the form and wording of Noh, we rearranged the orders of the composition of each work, and made a synthetic consideration of the characteristics of the plot and plan. Mai-Kyogen is classified into the following two systems : in one of which ghosts of handicraftsmen and showfolk play leading roles and in the other of which ghosts of little living things (who are generally doomed to be eaten by human beings) play leading roles. The latter system came into existence in the style of the former one, but the ideas of both systems bear a profound relation to each other, in which are described handicraftsmen and showfolk, living things who help them make a living, and the relations with those poeple who consume and enjoy the products and public entertainments created by handicraftsmen and showfolk. Wherein we can recognize a new aspect different from one aspect as a parodied Noh indicated up to now.