A research wich aims to compare the management practices of Indonesian firms ant those Japanese related firms in the manufacturing sector, and to clarify the present situation of localization in Japanese related firms. Japanese related firms, here, refer to the firms whose stocks are owned by japanese persons, including jurudical persons, regardless of its share. Indonesian firms, on the other hand, refer to the firms whose stocks are not owned by Japanese persons, but by Indonesian persons, including jurudical persons, The following is our concern behind each of the two purposes.