The joint venture between Tokyo Disneyland and the Walt Disney Co. assessed the opportunities of a new project. The theme of the project would be a sea park. The firms assess the financing of the new project and the differences in governance in both companies in the case. The project is being evaluated in various ways because of previous experience of a joint project. The differences between the Japanese and the American way of business are still present despite the advancement of the Japanese economy. These differences are significant in the decision of the project. The case discusses the differences between the Japanese and American corporations in terms of finance as well as governance.