Abstract
This study elucidates the differences in business strategies within the Japanese and Chinese game outsourcing
industries through case studies of TOSE and Virtuos. Utilizing Resource-Based View (RBV) and institutional theory, the
analysis reveals that Japanese companies favor an "Internal Stability Model" based on long-term trust and tacit knowledge,
whereas companies of Chinese origin pursue an "External Expansion Model" driven by M&A and external capital. In
conclusion, this paper highlights the importance of next-generation international co-development management that
complements the differing decision-making principles of both countries.