This study aims to determine the mechanism through which corporate culture produces potential advantages by efficiently minimising the impact of cultural differences on technology transfer performance. Exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modelling (SEM) multigroup analysis are used to analyse structured survey data from 223 Japanese manufacturing subsidiaries in Vietnam. The results indicate that when a company places greater value on learning, encouraging staff to participate in the decision-making process, transmitting accurate and timely internal and external information about business operations, accepting risk, promoting cooperation, and readily offering help, it achieves efficient technology transfer with reduced negative impact from cultural differences during the implementation process. These findings could offer insights to address the intracultural, intercultural, and transcultural innovation management practice issues faced by local and international executives.