This study aims to analyze the Presentation of Government Financial Statements Case Studies in Indonesia and Japan. The data of this study were obtained through literature or previous published research. The purpose of this study is to better understand the differences in the presentation of financial statements that are applied in Indonesia and Japan. This study uses a case study approach, the data collection technique used in this research is literature review, and with the analytical technique used is descriptive analysis technique. Data analysis is done by collecting, processing and interpreting the data obtained. The results of this study indicate that there are differences in the application of the system in the presentation of financial statements between Indonesia and Japan.