In this paper, we discuss the relevance of the “lessons learned” from the post-tsunami reconstruction efforts in Aceh, Indonesia for Japan following the 2011 tsunami using a comparative framework. This will be done through an analysis of the following: a) differences in the impact of the disasters; b) differences in the pre-disaster context of each country (i.e. preparedness, resilience, vulnerabilities, social and economic contexts); and c) differences in the frameworks through which responses were planned, funded and carried out. This work draws upon extensive field experience in areas affected by the Indian Ocean tsunami – especially Aceh, Indonesia, as well as documentary review of the relief and reconstruction efforts in both Aceh and Japan.