1. why this special benefit now (weak yen x foreign participation x “invisible standard” social issues)
In Japan today, the rapid depreciation of the yen has accelerated the entry of foreign companies, the influx of foreign investors, and the expansion of activities by foreign managers.
However, the real difficulty in continuing business in Japan is not in reading the articles.
The difficulty is the "invisible criteria" that exist in the operation of the system.
What is and what is not “questionable”?
Which explanations pass and which ones are misinterpreted?
Where is the boundary drawn between voluntary cooperation and compulsory process?
At what point in time and which types of trails can be decisive?
These are difficult for even Japanese to understand systematically, and even more so for foreigners to see.
This asymmetry is a structural issue, not a lack of individual knowledge.
As a Nasdaq-listed company, we believe that it is necessary for both society and the market to visualize the “invisible standards” of system operation in the Japanese market based on experience and evidence, and to put them into an audit-ready structure that is verifiable by anyone and does not fall apart, We believe that this is necessary for both society and the market.
This special benefit is intended to provide “concrete support” for social issues.
2. the essence of the benefit: offering our "design capabilities honed through more than 300 Q&As" to shareholders
As a social reality, the possibility cannot be denied that even regulators, who are the operators of the system, may reach a decision that could result in an impact on human and property rights.
We are very conscious of the fact that such a situation can occur "in the name of the system.
The value we can provide is not in generalized tax commentary.
We have prepared and submitted a cumulative total of more than 300 documents to the relevant authorities, including the National Tax Administration Bureau, for the purpose of explaining the client's situation, clarifying issues, and presenting evidence.
In the process, we have continuously improved the level of explanation required by the system, the way evidence is assembled, the issues that are likely to cause misunderstanding, and the way accountability is implemented.
What is important here is that we are not simply talking about "developing one's own argument.
It is important that the content of the submission is prepared in a manner that will stand up to the system's assumed facts (requirements and guesswork), evidentiary principles, and accountability, and we have consistently aimed to reach that level of performance.
Through this process, we have accumulated the following “design capabilities,” rather than just minor techniques.
We have used strategic virtual training to prepare in advance an "explanation and trail design" that can withstand the issues and confirmations anticipated. And through a practical verification process, we have determined that the value of our offering has reached a certain level.
How to form contracts and trails that do not fall apart when questioned
A type of factual arrangement that is less likely to be misinterpreted.
Structure of legitimacy that is maintained as the proceeding proceeds
Design of text that can withstand audits, investigations, and dispute resolution
We offer this “design capability honed through practical experience” as a special benefit to shareholders who hold more than a certain number of shares.
3. contents of benefits (summary)
This special benefit provides the following support to shareholders who hold at least 1,000 shares of the Company's stock.
(1) Asset protection consulting (twice a year/online/about 30 minutes per session)
Organize asset protection strategies for individuals and corporations (domestic and international)
Management design based on international transactions (overseas residence, overseas property, overseas corporation)
Support for building an "accountability package" for tax and regulatory compliance, etc.
Design support for “proof of reality” of intangible services
Maximize "audit resistance" of contracts, results, payments, and time series
(2) Virtual Drill sessions (twice a year/online/about 30 minutes per session)
Our virtual training is a process of completing the consistency of explanations and trails ahead of time, based on real-life situations that may occur, rather than on so-called desk theories.
... “If all of a sudden, without any explicit formal compulsion, substantially stronger questions continue to be asked.”
... “If the confirmation proceeds, including third-party inquiries (counter-investigations), etc.”
“If you are in a situation where you are required to check and secure electronic devices such as smartphones and PCs...”
“If fragment logs from chat tools, etc., are interpreted out of context...”
Rather than rushing to create an explanation at such a time, we anticipate such a phase and prepare a "form that can be verified by a third party" from the beginning in accordance with this. This is our style.
4. our strength (“operational understanding through experience”, not knowledge)
What we can offer is more than just logic.
Based on our practical experience in operating the system, we understand the points that are likely to influence decision-making, and have then incorporated them into a design that prevents breakdown of explanations and evidence.
(1) 2-year case studies of Japanese market entrant and shareholder trends
We have a multifaceted understanding of the attributes and risk factors of companies entering Japan and of our shareholders for the past two years.
This is not an “interest” but an information asset for “institutional response design.
(2) Understand the status of practical cooperation between Customs (Ministry of Finance) and the National Tax Agency (each taxation bureau)
The Company is aware that the roles of the Customs Administration, an internal department of the Ministry of Finance, and the National Tax Agency (each taxation bureau), an external department of the Ministry of Finance, are clearly separated in the system. However, we understand from a practical standpoint that although they have different legal authority systems and different jurisdictional duties, there may be aspects in which they are linked as a result in terms of information coordination and execution in practice.
We design our explanations and trails to take such operational realities into account.
(3) Anticipate requests for explanations as the procedure progresses and complete the explanation structure first.
We have a practical understanding of the explanations that are likely to be requested as the investigation or inquiry progresses, and how the necessity and reasonableness are organized.
And the value of this understanding is not in being "scared" but in completing the explanatory structure ahead of time, minimizing leaps of argument and misunderstandings, and making our justification clear to third parties.
(4) Development of internal tools and operations for virtual training
As part of the actual operation of the virtual training, we have developed tools and operations for organizing and verifying records for internal use, assuming issues that are likely to be confirmed in investigations, inquiries, etc.
Rather than relying on chance after an event has occurred, we emphasize designing for worst-case conditions before they occur and creating conditions that allow us to explain and verify what is needed.
To our shareholders: This is not “staging a confrontation. It is ”providing transparency.
What we are doing is not to agitate anyone or create a confrontational structure.
What we offer is not fear of the system, but understanding of it.
There are invisible standards in the operation of the Japanese system.
This invisible standard could lead to a situation in which firms entering Japan and foreign managers incur unreasonable frictional costs.
We reduce that frictional cost by making it structured, traceable, auditable, accountable, and in the form of a “type” that can be shared with society.
It is for Japan, for foreigners, and for investors.
Above all, this information is necessary for shareholders to understand the risks and make rational decisions.
6. eligible shareholders (conditions)
Holds 1,000 or more shares of the Company's stock
Date of confirmation of possession: April 30, 2026
Start date of providing preferential treatment: June 1, 2026
*Details regarding the provision of preferential treatment will be announced separately on the Company's website and other media.
*The number of eligible shares and details of the offer are subject to change at the Company's discretion.
*The purpose of this preferential treatment is to provide general information and organizational support, and is not intended to provide tax reporting, legal advice, or representation with respect to individual matters. Please consult a tax accountant, lawyer, or other professional as necessary.
*We plan to consider and decide whether or not to implement the preferential treatment after 2027 and the details separately.
7. at the end
“Proof beats power.”
It is not about whether the power is strong or not.
It is whether the proof is complete or not.
We have design capabilities honed through over 300 Q&As.
We offer this to our shareholders as their "right to know.
We appreciate your continued support of our company.
For inquiries, please contact
E-mail: info@ryojbaba.co.jp
