Compliance
Policy
Compliance Basic Policy
With a view to fulfilling corporate social responsibility, MIRARTH HOLDINGS Group has established a Compliance Basic Policy to ensure that each organization as well as its officers and employees comply with laws, social norms, and separately established ethical guidelines, and serve as models 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. The Policy stipulates that employees of the Group should use social media as sensible members of society and be accountable for their posts and responses on social media, as well as comply with laws, regulations, and rules established by individual Group companies. We strive to promote communications through appropriate information disclosure with an awareness and responsibilities regarding the appropriate use social media.
We have also established a Privacy Policy as guidelines 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 Group’s compliance-related policies and measures, and when it receives a report of a compliance violation or potential violation, it directs 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 has established an internal reporting system (helpline) to provide consultations and receive reports regarding issues such as harassment and compliance violations. In August 2018, we reviewed the previous internal whistleblowing system, outsourced an internal reporting desk to an independent external law firm without a conflict of interest to our Group, and provided an independent channel of communication with auditors as the internal contact point. Additionally, we have established a system where Director whose duties are related to consultations or reports cannot be contacted, thereby strengthening protection for whistleblowers, those reported, and parties cooperating with investigation, and striving 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, and distributed a personal information usage and protection handbook, to make all employees thoroughly aware of basic knowledge and rules. We also provide internal training led by instructors who are legal experts.
Privacy Mark System Contributor
Leben Community was granted the PrivacyMark 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 Institute for Promotion of Digital Economy and Community (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 PrivacyMark 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
MIRARTH HOLDINGS Group's basic policy is to take a firm stance against antisocial forces. Under the guidance of our legal advisors, we actively participate in activities to eliminate organized crime groups and strive to establish a system against antisocial forces in cooperation with the competent police station and external specialized organizations. We also ensure thorough implementation of exclusion measures by exchanging a Memorandum of Understanding on Severance from Anti-Social Forces with our business partners and by incorporating Anti-Social Force Exclusion Clauses into various contracts.
In July 2024, we established new Detailed Regulations for Dealing with Anti-Social Forces, which clearly define anti-social forces and set forth measures to deal with them. 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.
In addition, we are working to further strengthen our rules and systems for screening out anti-social forces, including by conducting automatic screening at the time business cards are received.
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 hierarchy-based harassment training covers not only fundamental knowledge about harassment, but also key topics such as workplace communication and psychological safety. Through these programs, we aim to instill the essential mindset and concrete behaviors needed to eliminate harassment, thereby promoting a culture throughout the Group in which harassment is never tolerated. After the training, we distribute a summary of the training results to participants to encourage ongoing efforts to prevent harassment in each department, as well as practical steps that individual employees can take to foster psychological safety.
Compliance Handbook
In August 2023, the Group created a "Compliance Handbook" to promote ethical and sincere business practices, and established behavioral guidelines that all Group members are expected to observe.
Since January 2025, we have launched a learning program to promote deeper understanding of the Handbook. The program is designed to systematically educate essential knowledge and perspectives necessary for solving problems as well as appropriate words and actions in response to the various risks that may be encountered in daily business activities, such as harassment prevention, anti-corruption measures, and information security awareness. Efforts are being made to ensure these are thoroughly communicated and instilled throughout the 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 conducted the "Workplace Future Senryu" campaign, soliciting senryu poems from employees of each Group company with the aim of improving workplace communication and deterring harassment. Submissions were accepted from May to June 2025, and the grand prize and winning entries were selected through company-wide voting. These works were produced as awareness posters for the fall/winter 2025 and spring/summer 2026 seasons, and are being displayed at each group location.
Through this campaign, we aim to raise employee awareness and promote continuous workplace improvement by encouraging awareness of previously unaddressed workplace issues and helping to turn ideas for improving the workplace into reality.