《跨越性批判:康德与马克思》是日本左翼批判理论的代表柄谷行人迄今为止最重要的理论著作。面对冷战格局解体和马克思主义未曾有过的危机，作者参照康德的"整合性理念"试图重建"共产主义道德形而上学"。同时，依据"交换形态"论提出独创的资本-民族-国家三位一体说。作者认为，要彻底颠覆这个环环相扣的三位一体牢固结构，有效地形成针对当代资本帝国的对抗运动，有必要重新恢复马克思政治经济学批判的方法论，以确立对抗运动的哲学、政治学基础。(Transcritique on Kant and Marx is the most important work to date of Kojin Karatani, a representative figure who supports the leftist critical theory in Japan. In front of an end of cold war pattern and the gravest risks Marxism has ever encountered, the authorattempts to rebuild the communist morality of metaphysics by referring to Kant's integration concept. Meantime, he raises an originaltrinity theory of capital-nation-country based on the theory of "form exchange".The author believes that it is necessary to revive the Marxist methodology of critique of political economy to completely destroy this interlocked firm trinity structureand effectively form campaigns against modern capital empires, thus determine the philosophical and political basis of the campaign.)