The purpose of this paper is to examine the concept of coworking on the basis of reviewing discussions related to this concept and to demonstrate issues for theoretical development. Specifically, first an overview is made on the practical unfolding of coworking, which is the subject of increasing attention in Japan and overseas in recent years. Next, questions that have so far largely been untouched such as what kind of concept coworking is and how it differs from existing related issues, are examined utilizing the two concepts of coworker, i.e. working individual, and coworking space, i.e. workplace. On that foundation, three points are presented as issues for theoretical development. First, to systematically consider coworking based on the knowledge of previous research on working individuals and workplaces. Second, to construct an elaborate theoretical framework based on the review of related previous research. And lastly, to grasp the actual conditions and mechanisms of coworking by focusing on actors that strive to invoke the concepts of coworking while redefining the way of working and associated practices.