The Japanese want to inflict casualties on the Americans and British. You keep track on a gazeeter of which Jap cities get smoked. Japanese can commit mass suicide to deny the Americans political points for capturing a city, but this in turn eliminates the need for the Americans to garrison it. Japanese can build units, from tank divisions to partisans, but their industry tends to get smoked which hurts their rebuilding. Japanese and Americans use different CRT's to reflect the Japanese willingness to get exchanges and the American desire to retreat rather than get in a bloodbath.
Limited intelligence makes air ops a little hairy.
The Americans want to establish bases, probably on Kyushu, under the ground-based air umbrella of Okinawa, and then expand from there. The map and terrain is totally unfamiliar and makes for fascinating analysis. There are ZOC's, unusual for a Command game. Since the Americans can land anywhere and expand the beachhead, play is totally unpredictable and there is no telling what will happen. Oh yes, there is an Emperor counter the Japs want to keep out of American hands.