舞鶴鎮守府
As Commandant of the Imperial Japanese Naval Academy in the early-1930s, Matsuhita is credited with devising the "Gosei" or "Five Reflections". These words became traditional precepts of cadets at the Imperial Japanese Naval Academy. Every evening cadets were expected to meditate on these inter-related questions. The Japan Maritime Self Defense Force (JMSDF) continues to use of the "Gosei" as a self-reflective exercise. Matsushita was promoted to vice admiral in December 1932. He subsequently served as Commander in Chief of the Training Fleet from October 1933, Commander of the Maizuru Naval District from November 1934, and Commander of the Sasebo Naval District from March 1936 before retiring in March 1937.