This paper attempts to analyze gaps between policy goals and policy results realized through process of policy implementation, and to investigate the obstacles which make such gaps. Generally, policy goals are set up by central government with ambitions and detailed instruction, however, policy results turn out unsatisfactory when policy is implemented through central and local government units. In connection with such happenings, as case study of a dairy cattle project in which a policy goal was to increase farm incomes, and policy results came out with 1) a large number of farms terminating their participation soon after they joined the project, and 2) poor farm management results among farms remaining in the project.