Japanese subsidiaries' direct investment to Asian countries increases and various problems appears. To resolve these problems, it needs to look the relation between the human resource management of Japanese subsidiaries in Asia and the estimation of the Headquarters in Japan. First, I sent out quetionaires to 1400 Japanese subsidiaries in Asia. In this way, I endeavored to make clear how the human resource management of these companies works. Secondly, I sent out quetionaires to their 80 Japanese Headquarters. In this way, I endeavored to make clear how Japanese Headquarters estimate the human resource management of their subsidiaries in Asia.