This is a book focusing on a comparative analysis of business systems primarily involving and surrounding the firms/enterprises across three leading economies in the world, that is, the United States, China, and Japan. The book will discuss one basic question: how does law matter to business practice, together with the markets and social norms of each jurisdiction? The book’s framework is as follows: the firm acts as a forum for incentive bargaining among four major participants: management and employees as human capital providers, creditors, and shareholders as monetary capital providers. Each participant will bargain with each other to maximize its own payoff based on exogenous factors: the situation of various markets (products, labor, intellectual property rights, and capital), social norms (e.g., shareholder value maximization model and stakeholder model), and enterprise law. This book will include the government as the fifth player of this game in the sense that the government provides indispensable resources (physical, social, and legal infrastructures) to the firm, shares the pie via tax revenue, and bargains with the other four players.