This presentation provides background information on the retailing system in Australia and Japan. It covers their structure, potential size and profitability, potential problems, and cultural aspects affecting retailing. The Australian retailing system has developed so much such as new goods and new customs are in practice, there are developments of specialist shops. On the other hand, Japan's retailing system is the second largest retail market with more value in comparative to Australia and the other countries. The presentation also highlights potential problems facing the retailing industry in both countries and how cultural aspects affect retailing.