The surrender of Japan led to the problem of determining the kind of administration which should be set up for the occupied country. This problem led in turn to a conflict of view and of policy between the United States and the Soviet Union. The United States was willing, and intended, to consult the other Allied states in regard to the policies to be adopted during the occupation, but wished to have the controlling voice in the determination of these policies, and wished the implementation of these policies and the control of Japan to remain solely with General MacArthur who, as Supreme Commander for the Allied Powers, had already been authorized by the Allied Powers to take such steps as he deemed proper to effectuate the terms of surrender. The Soviet Union, while willing to recognize the leadership of the United States in the occupation of Japan, claimed the right of responsible participation in the control of Japan and in both formulating and implementing the policies for the occupation. During four months the United States and the Soviet Union carried on negotiations in regard to the administration to be established for occupied Japan. Both governments made substantial concessions. They finally reached an agreement, acceptable also to the United Kingdom and China, the two other major Powers chiefly concerned, which was expressed in the Terms of Reference of the Far Eastern Commission and of the Allied Council for Japan.