We shall comply with all accounting standards and tax laws of each country and region as well as internal
company rules in properly performing accounting procedures.
Paying expenses properly
When paying expenses, we shall observe our internal company rules and adopt a system of multiple
checks (checking by two or more people) so that we can avoid improper or unfair expense payments.
Ensuring appropriate accounting
We shall observe appropriate accounting standards based on the generally accepted accounting
principles to ensure the accuracy of our accounting and financial data. Likewise, we shall build and
maintain an appropriate internal control system to ensure the accuracy of financial reporting.
Observance of tax laws
We shall pay taxes in accordance with relevant tax laws.
For cross border transactions, including those transactions involving companies of the global Group,
we shall carefully check the tax laws of the relevant country as well as those tax laws in Japan.