examines the concept of corporate social responsibility in Japanese manufacturing companies within the United States. The study compares the corporate philanthropy of Japanese companies against American and British companies. Specifically, the study investigates characteristics of Japanese companies that influence the level and nature of the corporate philanthropy undertaken. The relationship between size of the company and the level and nature of corporate social responsibility is also examined. Finally, the study explores how Japanese corporations learn about the American approach of corporate philanthropy. In his investigations, the author considered two contexts: first, the constitutions of Japan and the United States are analyzed at a national level to determine the position or importance of corporate philanthropy within the societies comparatively; and second, the communities in which corporations are located and act for social contribution are investigated.