compared to previous decades,the 1990s have seen an enormous increase in corporate negotiations involving japanese and non japanese. This represents more than a quantitative leap . the business locales have become more diverse and the types of interactions more varied. Japanese personal are working abroad in unprecedented numbers, especially as expatriate managers negotiating with local business . A greater number of japanese are also employed by foreign companies,both in japan and overseas , and are negotiating on their behalf. Although many of these dealings are one- time negotiations,leading to agreements on things like joint ventures,scientific cooperation , or procurement , there has also been a significant increase in ongoing service relationships between foreign supplier companies and their japanese customers such accountant-service relationships are distinctive because the non japanese supplier / seller has to negotiate with his customers, not once ,but repeatedly over time.