Basic Approach to Compliance

The Group regards compliance with laws and regulations as the most important management issue, respects social and ethical norms, and always engages in compliance activities as a sensible company.We also aim to be a corporate group that is trusted by all people, companies, and communities that surround us. We maintain fair and mutually developable relationships with our business partners, maintain proper relations with political and administrative authorities, and do not engage in corrupt or corrupt practices such as giving or receiving inappropriate gifts or entertainment.

Maintenance of Confidentiality

We will fulfill the confidentiality obligations imposed on us as an officer or employee of the Company.We will also comply with all of the information management rules set forth by the Company.


We will comply with personal information protection laws and regulations and operate our business in an appropriate manner.

Social Responsibility

We will always strive to acquire business knowledge based on various laws and regulations, provide high quality services, and carry out continuous business improvement.We will also solve the issues and succession problems faced by our corporate clients, thereby fulfilling our social responsibility.


We shall comply with all laws and regulations, conduct corporate activities in an ethical manner, and strictly deal with all illegal and anti-social activities.

Compliance with Fair Trade

We aim to be a company that is trusted by society through fair business practices by ensuring fair, impartial, and ethical conduct in our business activities and compliance with laws and regulations.

Prohibition of Discrimination

We emphasize cooperation and teamwork, and do not tolerate discrimination, bullying, harassment, or infidelity within the company.Discrimination includes all discrimination based on nationality, race, gender, faith, religion or political ideology, age, disability, sexual orientation or gender identity.

Cutting Off Relations with Antisocial Forces

We will not have any relationship with antisocial forces or any other parties with whom we have concerns about bribery or other specific corruption.When we are contracted for a project, we carefully investigate the client through information gathering and on-site contact prior to the contract, and undergo an appropriate retainage check (contract examination).When selecting a new partner, we will also carefully investigate the potential partner from the perspective of corruption, including corruption and profit sharing, and decide on the partner.

Insider Trading Prohibited

As an officer or employee of the Company, I will not engage in any insider trading, including any suspicious activities.In addition, we require that prior application be made for the purchase and sale of securities in accordance with the rules for the purchase and sale of securities established by the Company.

Prohibit Harassment and Unfair Treatment

Harassment as typified by sexual harassment and power harassment, as well as any behavior that threatens or harms employees through inhumane treatment, are prohibited.

Prevention of Bribery


In light of our ever-expanding business and the recent global concern about bribery, further development and strengthening of our international anti-bribery system is an important issue to be addressed by our entire group. The Group will comply with the Japanese Unfair Competition Prevention Law. When faced with a choice between profit and compliance with laws and rules, we will not hesitate to give priority to compliance with laws and rules. The Group has established a system to prevent bribery by clarifying the Group's basic stance on anti-bribery and the rules to be followed by officers and employees.

Our Group's Basic Anti-Bribery Policy

1. Prohibition of Bribery
No director or employee of our group will engage in any act of bribery or corruption with any person.

2.Prevention of Bribery
Our group shall maintain and operate an organizational structure to prevent bribery by ensuring the fair and impartial operation of the compliance department and whistle-blowing hotline.

3. Education and Training
Our group will continue to provide regular education and training for directors and employees to further promote ethical awareness to prevent bribery and to ensure the operation of the anti-bribery system.

4. Review of Audits and Systems
Our group will conduct regular audits to confirm that the anti-bribery system is actually functioning, and based on the results of such audits, continuously review and improve, as necessary, the effectiveness of our group's anti-bribery system, including this basic policy.

5. Recording and Retention of Transaction Details
Under an appropriate internal control system, our group shall accurately record approval documents, accounting books, and other documents related to expenditures based on the facts, and properly store related forms and documents.

6. Disciplinary Action
In the event that any of its officers or employees violates this basic policy, the Group will take appropriate and prompt disciplinary action in accordance with its employment regulations and other relevant rules.

Political contributions

In order to maintain a "fair relationship with politics and government," the Group complies with the Political Funding Regulation Law and does not make "donations to individual politicians," which is prohibited by law. In principle, we also do not make "donations to political parties or political fund organizations," but if we do, we will comply with the Political Funds Control Law, the Public Offices Election Law, and other related laws and regulations. We also have a policy of properly conducting expenditures for the purchase of political fund party tickets and lobbying activities based on compliance with laws and regulations.

Tax Policy

Our Policy

We believe that understanding and complying with the taxation system is one of the most important roles a company can play in its business activities. In order to fully fulfill this role, our group aims to avoid not only tax lawsuits and additional taxation, but also any adverse impact on our group and various stakeholders as a result of such lawsuits and taxation, and to achieve sustainable growth for our group. In addition, we will not engage in any conduct that deviates from the intent of laws and regulations, or in any tax policy aimed at tax avoidance, and will properly file tax returns and pay taxes.

Tax Governance Structure

Our company's CFO is responsible for establishing a tax governance structure. To ensure that this system functions properly, the Finance & Accounting Department works with the administrative departments and related divisions to improve group-level management, including tax audit response and taxation systems. Based on information from each company, the Finance & Accounting Department checks the tax governance status of each company and each tax category from the perspective of the entire group, implements measures for improvement as necessary, and reports the status of management to the CFO in a timely manner. In addition, the CFO reports the results of tax audits, trends in the tax system, changes in tax payments, and other important tax-related matters to the Executive Committee in a timely manner.

Tax Risk Management

In our group, when deemed necessary, we actively seek advice from external tax specialists. We conduct thorough investigations, evaluations, and considerations for multiple options before making informed decisions. By adopting this approach, we aim to minimize the risk of tax litigation and additional taxation.

Relationship with Tax Authorities

Our corporate group strives to establish a cooperative relationship with tax authorities by providing timely and appropriate information and engaging in constructive dialogue in response to their requests. In cases where transactions with unclear tax interpretations arise during business activities, we actively utilize mechanisms such as the pre-confirmation system with tax authorities to mitigate risks. Furthermore, for matters on which guidance has been received from tax authorities, we implement preventive measures and work towards corrective action to prevent recurrence.


Risk Management

Policies and Basic Concepts

The Group is exposed to various risks, including market and credit risk.These risks involve unpredictable and uncertainties and may have a significant impact on our future financial position and results of operations. Recognizing that risk management is an important management issue, the Group has established a basic risk management policy and has put in place the necessary risk management systems and methods. Specifically, the Company has established Compliance and Risk Management Regulations and a Compliance Committee chaired by the President and Representative Director, as well as a system whereby risks that occur on a daily basis are reported and reviewed by the Board of Directors to prevent them from occurring and to respond to them as soon as possible.

Risk Management System

Under the supervision of the Board of Directors, the general manager of the Administration Department is responsible for compliance and risk management initiatives, and the Compliance Committee reports to the Board of Directors on the risks associated with the Group's business operations, and the Committee has established a system to prevent such risks before they occur and to respond to them as early as possible. The Compliance Committee is chaired by the Representative Director and meets monthly. In addition to the regular meetings, meetings are also held as necessary to deal with matters that are considered risks or internal compliance-related events. Information discussed and collected by the Compliance Committee is reported to the Board of Directors and reflected in management decisions with accurate recognition to properly direct and supervise business operations.

Risk Identification and Identification of Significant Risks

Within our group, we continuously assess anticipated risks, considering factors such as changes in the social environment, and regularly review our risk management policies. For the extraction of risks, the Board of Directors and the Compliance Committee take the lead in formulating an analysis process for the risks surrounding our group. Following this process, regular risk analyses are conducted to identify all-encompassing risks. Moreover, a correlation analysis of these risks is performed to pinpoint the "significant risks" with the potential for the most profound impact. Subsequently, corresponding measures are determined. The Compliance Committee audits the effectiveness of the entire risk management process and reports the situation to the Board of Directors. This comprehensive approach ensures the identification and management of risks across the organization.

Business Risks

Corporate Governance

Under our corporate philosophy of "Creating the M&A market of the future through M&A Tech," our basic policy is to protect the interests of our stakeholders and meet their expectations by striving to strengthen corporate governance from the perspective of sound, efficient, and transparent management, and to achieve sustainable corporate growth through further improvements. We will pursue and establish corporate ethics to ensure compliance with laws and regulations, develop and strengthen internal control systems, and enhance the social credibility of our company as well as the industry as a whole.

The Group has established a Board of Directors, a Board of Corporate Auditors, and an Independent Auditor as the organs under the Companies Act.The Company has also established an Internal Audit Office to establish effective internal controls and a Compliance Committee to strengthen the compliance system.Furthermore, the corporate governance system is reinforced by seeking advice from outside experts, such as lawyers, as necessary.

Whistleblower System

For the purpose of preventing and detecting compliance violations at an early stage, the Group has established a system that allows employees to report (report and consult) directly to the Compliance Consultation Office of the Company or an outside law firm when they receive information about the occurrence or suspected occurrence of a compliance violation. The system is available to all officers and employees of the Group. Information reported through this system is immediately or periodically reported to the Compliance Committee, and important information is reported to the Company's directors as necessary. The "Compliance and Risk Management Regulations" clearly stipulate that whistleblowers shall not be subject to any prejudicial treatment because of their reporting through the whistleblower system.

Information Security

Policies and Basic Concepts

With regard to information handling risks, our group has established "Information System Management Regulations" and all officers and employees of our group strive to properly handle, manage, protect, and maintain information. In addition, the "Information Security Policy" has been established for all directors and employees to ensure a high level of information security and to achieve appropriate management of information necessary for management activities. Specifically, we have established rules and standards for personal information management, document management, confidential information management, and IT security to prevent leaks of personal and confidential information.

Information management and security management system

At the Group, the IT Control Department, led by the Chief Information Systems Officer, constantly analyzes logs and malware to collect the latest threat information for proactive prevention, and in the event of an incident, immediately conducts an incident response (investigation of the cause, consideration of response measures, and service restoration).

Improve Organizational Information Security Literacy

We provide our employees with education and training on information security to ensure that they are literate in their work.In addition, information security training is provided at the time of hiring and on a regular basis.

Technical Information Security Measures

Regular monitoring and automatic system detection ensure that unauthorized access and information leaks due to internal fraud do not occur.

Strict Management of Information Assets

Within our corporate group, we conduct the classification of information assets based on internal information security regulations. We establish handling methods for information assets according to their importance and implement security measures, thereby achieving appropriate management of information assets. Through rigorous authorization management, only authorized individuals have access to information assets. Moreover, for information assets classified as crucial, we apply robust encryption to protect them, ensuring that external third parties cannot view these assets. Our corporate group implements such appropriate security measures in accordance with the importance of information assets, enabling thorough management of information assets.

Privacy Policy

Privacy Policy of M&A Research Institute Holdings, Inc.