In this work, I try to attain a better understanding of the religious philosophy of Dr. Nishida Kitaro by investigating his original technical term 'reverse correspondence', which is found repeatedly in his last work "The Logic form the viewpoint of Place and Religious Cosmology." With respect to the concept of the term, there have been several studies so far, but I think we still have not caught the meaning exactly. So I intend to clarify the meaning fully through analyzing the logical structure found in the sentences in his last work which have reference to the 'reverse correspondence'. For Dr. Nishida, the problem concerning religion is what the self is or where the self is to be. The self is really limitted by death. And because of vanishing into eternal nothing, the self becomes a genuine self which cannot be exchanged at all. Here is a deep contradiction, that is, the self becomes itself only by becoming nothing. It is because there is the Absolute, at the root of the self, which is at once nothing and being. The simple Absolute, ie, the Absolute opposed to the Relative is not absolute but still relative. The Absolute is truly absolute only when the Absolute denies itself and transforms the self into multiple individuals. Therefore when one knows himself really as an individual and realizes his being as originated from the self-denial of the Absolute, he comes into with the Absolute or God. Then he will find where he is to be and attain his salvation. In this case, he is not united with God, but he recognizes himself as a child of God through the medium of mutual denial between God and an individual. On that point we can find out the meaning of the term or concept of 'reverse correspondence'.