Seven measures of the Protestant Work Ethic (P.W.E.) were administered to a matched group of Japanese (N = 67) and British (N = 67) students in their respective countries. In addition, several socio-demographic (sex, religious affiliation) and a Just World Belief (J.W.B.) measures were administered in an attempt to ascertain whether the differential determinants of P.W.E. beliefs were comparable across cultures. Results revealed significant differences in leisure endorsement (the Japanese scored more highly) and in the emphasis placed on independency (the Japanese professing a stronger belief). Scores for both nationalities were comparable on the Just World Belief scale. In both groups religious believers compared to nonbelievers expressed stronger J.W.B. endorsement. P.W.E. results were not related to religious affiliation and this was interpreted as indicating that the P.W.E. was not uniquely Protestant among the British or Japanese students but represents a more general work orientation, independent of religious affiliation.