Tsuji of Osaka was considered to be one of the best netsuke artists of his time, warranting inclusion in the Soken Kisho. He was thought to have worked exclusively in wood and signed his work with a small, single character in an inconspicuous place without a reserve.
For a very similar Gama sennin netsuke by the same artist (with later ivory additions) in the British Museum, see Henri Joly, Legends in Japanese Art (Tokyo: Charles E. Tuttle Company, 1967), p. 175, and another in the Irving Gould Collection, see Irving Gould, The Gould Collection of Netsuke (Hempstead: Michael B. Glass and Associates, Inc., 1987), pl. 51.
For a detailed discussion on Tsuji, see Robert L. McGowen, "Tsuji", INCS Journal, vol. 9, no. 4, (1982), p.19.