Business Japanese should be the study of Japanese language and culture for business communication and should include values and beliefs and institutional constraints on which the Japanese act as well as business etiquette and terminology. Topics to be covered in instruction will vary depending on the role (seller, buyer, or colleague) played by the individual in either the Japanese or the American market. Each role in each market requires familiarity with different relationships, practices, language use, language choice, and cultural knowledge. Lack of instructional materials in Business Japanese makes development of materials necessary. However, even after appropriate topics are chosen, attention must be given to fitting objectives and expectations to the realities of student capabilities and needs, institutional constraints, and program characteristics and goals. While Japanese language proficiency is secondary to other professional qualifications of students, student marketability will be greatly enhanced by the addition of Japanese language competence. Here again, course content should be geared to practical role needs. Audiovisual and print instructional materials developed for three business Japanese courses at Eastern Michigan University illustrate how materials can focus on specific role requirements. Some other appropriate materials are available in the literature on Japanese business. (MSE)