In order to examine the divergent administration of statutes that are by their terms similar, the initial public offering procedures that a non-sovereign domestic issuer follows in the US and Japan are described.
Alan L. Beller et al.,
Looks Can Be Deceiving—A Comparison of Initial Public Offering Procedures Under Japanese and U.S. Securities Laws,
55 Law and Contemporary Problems
Available at: https://scholarship.law.duke.edu/lcp/vol55/iss4/5