The purpose of this paper is to understand how Japanese Multinational Corporations (MNCs) make organizational decisions in the United States (US). For this purpose, a grounded theory approach conceptualized by Strauss and Corbin (1990) was employed using a sample of 8 Japanese MNCs operating in the US. Semi-structural interviews with a total of 20 managers, 10 Americans and 10 Japanese, were conducted for data collection. Two decision-making tactics emerged from the analysis of interviews through the grounded theoretical model. Five propositions were generated, illustrating the characteristics of decision-making processes of Japanese MNCs in the US. Implications for future studies will be addressed.