Compliance
Policy
Compliance Basic Policy
In MIRARTH HOLDINGS Group, in order to fulfill corporate social responsibility, each organization as well as its officers and employees are required to comply with laws, social norms, and separately established ethical guidelines, and establish a compliance basic policy that aims to become a norm in society.
Tax Policy
MIRARTH HOLDINGS Group Tax Policy
MIRARTH HOLDINGS Group (hereinafter referred to as "the Group") contributes to coexisting and prospering with society and achieving a sustainable society by conducting proper tax payment and corporate activities based on the Group Philosophy and Code of Conduct. In addition, the Group ensures fairness and transparency based on this tax Policy and carries out appropriate accounting and tax management.
- Tax Compliance
The Group always complies with the Corporation Tax Law, the Consumption Tax Law, and other relevant laws and regulations, as well as adheres to the standards published by international organizations (such as OECD). The Group also keeps abreast of tax law revisions in a timely and appropriate manner to fulfill its tax payment obligations properly. Moreover, in international transactions, the Group complies with the laws and regulations of each country, tax treaties, and international taxation rules. - Tax Governance
The ultimate responsibility for establishment and maintenance of the Group’s tax governance rests with its Chief Financial Officer (CFO). The accounting department manages tax and accounting matters, maintains a system and environment for adequate communication among Group companies, and strives to enhance training for officers and employees. - Tax Planning
The Group will engage in fair and proper tax planning in order to improve cash flow in its business activities but will not engage in tax planning with the intent to reduce taxes excessively. - Tax Risk Management
The Group strives to minimize tax risks by consulting with external experts and utilizing a system of prior inquiries to tax authorities when tax positions are uncertain. - Transfer Pricing Taxation System
In transactions with foreign affiliated parties, the Group strives to pay appropriate taxes in each country by conducting transactions at arm's length in accordance with the transfer pricing taxation systems of each country. - Tax Authorities
The Group strives to ensure transparency and build a relationship of trust related to taxation by maintaining fair relationships with tax authorities, providing tax authorities with timely and appropriate tax information, and responding to tax authorities in good faith.
Social Media Policy
The Group sees social media as an effective means of strengthening relationships with various stakeholders and has formulated a Social Media Policy as a guideline on proper use. We comply with laws, regulations, and rules established by individual Group companies, and, as a member of society with good judgment, we use social media with responsibility for our conduct and strive to engage in communications through effective information disclosure with an awareness and understanding of our responsibilities regarding the dissemination of information and responses on social media.
We have also established a Privacy Policy as a guideline for employees' business and personal use of social media.
Management Structure
Our group has established a system to promote and ensure compliance throughout the entire group.
The Compliance Committee determines the compliance policies and measures for our group companies, and when it receives reports of compliance violations or potential violations, it instructs and conducts investigations.
A system for monitoring compliance status at each company within the group has been established through measures such as the creation of a harassment compliance helpline and cooperation between the Compliance Committee and the Group Internal Audit Office.
Internal Whistle-Blowing System (Help Line)
Our group has established an internal reporting system (helpline) to accept consultations and reports regarding issues such as harassment and compliance violations. In August 2018, we reviewed the previous internal whistleblowing system, outsourcing internal reporting to an independent external law firm without a conflict of interest to our group, and providing an independent contact for auditors as the internal contact point. Additionally, we have strengthened protection for whistleblowers, respondents, and cooperating investigations, such as establishing a system where Director related to consultations or reports cannot be contacted, and we are working to enhance compliance management through early detection and correction of misconduct.
Personal Information Protection
We consider the protection of personal information to be part of our CSR, and we have established a management system for the appropriate protection of personal information. To ensure that all employees handle valuable personal information appropriately while carrying out their business duties, we have created a personal information protection manual, distribute a personal information usage and protection handbook, and make all employees thoroughly aware of basic knowledge and rules. We also provide internal training led by instructors that are legal experts.
Privacy Mark System Contributor
Leben Community was granted the Privacy Mark in January 2008 and has been working on and updating the management and operation of personal information. In January 2020, we received a letter of appreciation from the Japan Information Processing Development Corporation (JIPDEC) for our efforts over the years to maintain and improve our own personal information protection management system (PMS) and for our contribution to the promotion of the Privacy Mark System. The periodic renewal audit was completed in January 2024.
Thorough Compliance Initiatives
Preventing Unfair Business Dealings
We actively carry out specialized training to ensure that all transactions with customers are fair. The training, which addresses conflicts of interest, aims to ensure that basic principles are thoroughly implemented and introduces numerous case examples to expand the knowledge of attendees. Furthermore, we strive to foster greater understanding of laws such as the Real Estate Brokerage Act, the Consumer Contract Act, and the Act against Unjustifiable Premiums and Misleading Representations.
Dealing with Anti-Social Forces
Our group's basic policy is to take a firm stance against anti-social forces. Under the guidance of our legal counsel, we actively participate in activities to eliminate organized crime and work in cooperation with local police stations and external expert organizations to establish a system against anti-social forces. Furthermore, we thoroughly implement exclusion measures by having our business partners sign "Memoranda of Understanding Regarding Severance of Ties with Anti-Social Forces" and by including "Anti-Social Force Exclusion Clauses" in various contracts.
In July 2024, we established new "Detailed Regulations for Dealing with Anti-Social Forces," which clearly define and address anti-social forces. These regulations aim to prevent harm to our company and customers by establishing procedures to confirm that business partners do not belong to anti-social forces and by severing ties with such forces. In addition, we strive to prevent inappropriate transactions and compliance risks by conducting regular credit checks on business partners to rigorously assess the appropriateness of transactions.
We are also working to further strengthen our rules and systems for checking for anti-social forces, such as by implementing automatic screening at the time of business card acquisition.
Political Contributions
The Group complies with the Political Funds Control Act and does not make political contributions.
Raising Employee Awareness
Harassment training
Our group continuously provides information and training on harassment prevention in order to create a corporate culture where each individual takes responsibility for preventing harassment and where harassment does not occur.
We distribute a monthly email newsletter and educational content on harassment and compliance to each company in the group, and we conduct compliance training for all group companies at least once a year.
Our hierarchical harassment training programs cover topics such as "workplace communication" and "psychological safety," in addition to providing training on harassment-related knowledge. The aim is to instill fundamental concepts and specific actions necessary to eliminate harassment, fostering a group-wide culture that does not tolerate harassment. After the training, participants receive materials summarizing the training results, encouraging ongoing efforts to prevent harassment in each department and promoting individual employee practices to enhance psychological safety.
Compliance Handbook
In August 2023, our group created a "Compliance Handbook" to promote honest business activities based on ethical principles, establishing a code of conduct that each individual member of the group must adhere to.
Starting in January 2025, we launched a learning program to ensure a thorough understanding of this handbook. This program systematically provides appropriate response methods to various risks that may be encountered in daily work activities, such as harassment prevention, corruption prevention, and information security awareness, as well as essential knowledge and thinking skills for problem-solving, and aims to disseminate and thoroughly implement this information throughout the entire group.
Compliance Questionnaire
We conduct a compliance survey once a year for all officers and employees of our group companies.
Through surveys, we regularly investigate awareness, needs, and the level of compliance implementation within our group.
The response rate for fiscal year 2025 was 84.1%, and the awareness rate of the internal whistleblowing system (helpline), which was confirmed through this survey, was 96.4%. Based on the survey results, we are working to expand helpline explanations, mainly at the time of hiring, and to make public the cases reported to the helpline.
"Workplace Future Senryu" Campaign
Our group has launched the "Workplace Future Senryu" campaign, inviting employees from each of our group companies to submit senryu poems aimed at improving workplace communication and deterring harassment. The call for entries for 2025 took place from May to June 2025, and the grand prize and winning entries were selected through company-wide voting. These works are divided into the Fall/Winter 2025 and Spring/Summer 2026 seasons and are being displayed at each of our group locations on awareness posters and other materials.
Through this campaign, we aim to raise employee awareness and promote continuous workplace improvement by encouraging the discovery of ideas for improving the workplace and providing opportunities to reflect on everyday actions.