The ultrastructure of germ cells during spermatogenesis and the structural changes in the epithelial cells of the seminal vesicle with testicular development in male Neptunea (Barbitonia) arthritica cumingii were investigated monthly based on electron microscopic and histologic observations. N. arthritica cumingii (Gastropod: Buccinidae) undergoes internal fertilization and possesses a modified type of spermatozoon, which is approximately 20$mu$m long. The axoneme of the tail flagellum consists of nine peripheral pairs of microtubules and one central pair. Many spermatozoa occur in the acini of the testis in the ripe stage and are transported to the seminal vesicles in the accumulating phase. In males, the monthly gonadosomatic index began to increase in September and reached a maximum in February. Subsequently, it decreased rapidly after April. The testis of this species can be classified into four developmental stages: the active (August to September), ripe (October to July), copulation (April to July), and recovery (July to August) stages. Structural changes in the epithelial cells of the seminal vesicles of this species could be classified into three phases: (1) S-I (resting), (2) S-II (accumulating), and (3) S-III (spent) phases. The morphology and structure of the epithelial cells of the seminal vesicle differed in each phase; the cells were cuboidal, squamous, or columnar in the resting, accumulating, or spent phases, respectively.