Hello Ayano-san, Not sure off the first time it was recorded but in the U.S. it was first recorded that Benjamin Franklin wrote in his article, "Advice to a Young Tradesman". He said "and remember time is money" Hope this helps. I'm available for lessons and I have experience teaching in Japan for about 7 years. よろしくお願いします Shane

Curiously enough, we say that in Russian as well: время – деньги. It is said the aphorism comes from Benjamin Franklin.

There’s a same saying in China: 时间就是金钱.