Employing the Japan-U.S. international survey, this study analyzed the cause of rising perception of the widening income gap in Japan. Between these two countries, their distinct value judgments on the substance of gap influence their recognition. Japanese have negative perception of the income gap caused by talent, academic background or luck; it seems relatively weak in the U.S. A large portion of Japanese also think one's income is recently decided by talent, academic background or luck though it should not be. Such Employing the Japan-U.S. international survey, this study analyzed the cause of rising perception of the widening income gap in Japan. Between these two countries, their distinct value judgments on the substance of gap influence their recognition. Japanese have negative perception of the income gap caused by talent, academic background or luck; it seems relatively weak in the U.S. A large portion of Japanese also think one's income is recently decided by talent, academic background or luck though it should not be. Such disagreement between the desirable and recognized determinants of income is thought to raise their perception of the gap.isagreement between the desirable and recognized determinants of income is thought to raise their perception of the gap.