Compliance | Governance | Sustainability

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

MIRARTH HOLDINGS Group has established a system to promote and ensure compliance throughout the Group. The Compliance Committee determines the Company's compliance-related policies and measures, and when it receives a report of a compliance violation or potential violation, it directs and investigates.
A system is in place to monitor the status of compliance at each Group company through the establishment of a Harassment Compliance Helpline and collaboration between the Compliance Committee and the Group Internal Audit Office.

Internal Whistle-Blowing System (Help Line)

The Group has established an internal whistle-blowing system (helpline) as a means of reporting or consulting on issues such as harassment and compliance violations. The previous whistle-blowing system was reviewed in August 2018, and we outsourced responses to inquiries to a law firm with which the Group has not conducted business in the past to serve as an outside consultation desk; moreover, we established an independent internal consultation desk that directs inquiries to the corporate auditors. We reinforced the protection of reporting individuals, the subjects of reports, persons who cooperate with investigations, and others by establishing a mechanism to prevent access to information concerning consultations and reports by involved directors and taking other measures. We are working to strengthen compliance management through the early detection and rectification of improper conduct and other issues.

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

The Group basic policy against anti-social forces is to adopt a firm stance in dealing with them. In addition to actively participating in activities to eliminate organized crime under the guidance of our legal advisor, we collaborate with external specialized agencies, such as local police stations and legal advisors, to establish a system to deal with anti-social forces. With regard to our trading partners, we are also thorough in implementing measures for the elimination of anti-social forces through steps such as exchanging memoranda on severing ties with such forces and including clauses on their elimination in our various contracts and agreements.

Political Contributions

The MIRARTH HOLDINGS Group complies with the Political Funds Control Act and does not make political contributions.