In the Japanese IT industry, there is a marked shortage of IT human resources due to the expansion of IT utilization and e-business, the aging of system engineers, deteriorating working conditions, difficulties in technology succession, and the diversification and sophistication of technology acquisition. In Japanese information system development, overseas In this study, offshore development involving international cooperation is defined as a development method involving on-site service in offshore development outsourced to overseas, or offshore development utilizing foreigners. After a general examination of the concept, we consider the current state and issues regarding offshore development involving international cooperation between Japan, Nepal, and South Korea.