The Model Law on Cross-Border Insolvency(``Model Law``) and the EU Insolvency Regulations in 2000(``EU Regulation``) enable the local insolvency courts to recognize foreign insolvency proceedings where the foreign proceedings are in a jurisdiction which is the debtor`s center of main interests(``COMI``). Because the term of COMI is the standard to distinguish ``foreign main proceeding`` and ``foreign non-main proceeding``, it is important for the bankruptcy court to deal with the cross-border insolvency cases, especially problems raised in the conflict of multiple foreign insolvency proceedings. However, unlike the Act on Recognition and Assistance of Foreign insolvency Treatment Proceedings in Japan, the Act on Rehabilitation and Bankruptcy of Debtor (so-called the Consolidated Insolvency Act) neither defines and distinguishes them in the context of recognition. It is not sufficient for this Act to regulate the jurisdiction. Thus, I will review the case law as to the notion of COMI under the Japanese Law, Model Law and EU Regulation.