Report Matters Affecting the Eligibility of Listed Companies

This webpage serves as a place for company executives, company employees, and other relevant parties to provide us with a wide range of information on a listed company's window-dressing of its financial statements or on other matters that may materially impact its listing eligibility. Please note that we will not respond to requests to handle individual disputes, requests to conduct investigations, or other such requests.
If you have information regarding errors or fraud in the financial statements of a specific listed company, please also consider providing it to the Securities and Exchange Surveillance Commission (SESC) or to the hotline of the listed company's audit firm.

You can find the listed company's audit firm by searching for the listed company on EDINET, which is provided by the Financial Services Agency (FSA), and looking at such documents as the audit reports that have been attached to such documents as the listed company's annual securities reports.

The following are some specific examples of “a listed company's window-dressing of its financial statements or other matters that may materially impact its listing eligibility.”

When providing information, please include as many specific details as possible (e.g., the company’s name, the full names and job titles of the persons involved, the fraudulent means, the timing, the amounts of money, and supporting evidence (e.g., physical evidence, paper trails)).
We will use the provided information for the purposes of listed company compliance. Please note that we may share the provided information with such entities as the listed company's audit firm within the scope deemed necessary for listed company compliance. We may also confirm details with relevant parties. To the extent possible, we will conduct its investigation in a way that prevents the information provider from being identified. However, please note that, during the course of the investigation, the listed company may surmise that someone had reported it to us.

Please note that we does not fall under the category of "an administrative organ or other designated person that has the authority to impose a disposition or make a recommendation or other act regarding the reportable fact" pursuant to Article 3, Item 2 of the Whistleblower Protection Act. To search for administrative organs that accept whistleblower reports and consultations, please visit the Consumer Affairs Agency (CAA)'s website.