Organizational culture or corporate culture is a special asset of an organization which was once considered as "precious spiritual treasure". It plays an important role in organizations. This paper reviews the definition, importance and the structure of organizational culture as the background to analyze common characteristics of Japanese firms' culture. Specifically, the organizational culture of Panasonic and Isowa are diagnosed to provide the outstanding aspects of them in order to give some lessons for Vietnamese enterprises.Keywords: organizational culture, corporate culture, Japan, Tóm tắt tiếng anh, Organizational culture or corporate culture is a special asset of an organization which was once considered as "precious spiritual treasure". It plays an important role in organizations. This paper reviews the definition, importance and the structure of organizational culture as the background to analyze common characteristics of Japanese firms' culture. Specifically, the organizational culture of Panasonic and Isowa are diagnosed to provide the outstanding aspects of them in order to give some lessons for Vietnamese enterprises.Keywords: organizational culture, corporate culture, Japan