Based on our management philosophy, we at the OSP Group will comply with the laws and regulations of the countries and regions in which we do business, as well as related countries and regions, and will pay appropriate taxes.

In order to carry out correct accounting procedures that are the basis for paying taxes, we will inform and educate our executives and employees so that daily transactions are conducted in a fair and appropriate manner in accordance with the Charter of Corporate Behavior.

For transactions where doubts arise regarding the interpretation of tax matters, we will endeavor to ensure proper payment of taxes by, for example, seeking the opinion of an external expert in advance and, if any points remain unclear, consulting in advance with the tax authorities of the relevant country or region.