１．A system to ensure that the execution of duties by officers and employees of the Company and its subsidiaries (hereinafter referred to as “the Company Group”) conforms to laws and regulations and the Articles of Incorporation.

（１）In order to ensure that the execution of duties by officers and employees of the Group complies with laws and regulations and the Articles of Incorporation, we have established a code of conduct for officers and employees under the Bunka Shutter Group CSR Charter.
（２）The Company’s Audit and Supervisory Committee shall, from an independent standpoint, review the duties of directors (excluding directors who are Audit and Supervisory Committee members; the same shall apply hereinafter) from the standpoint of legality and appropriateness, including the state of development and operation of the internal control system. Conducts execution audits, etc.
（３）Based on the “Internal Audit Regulations”, etc., the Company’s internal audit department cooperates with the Audit and Supervisory Committee, etc., and audits each department, including subsidiaries.
（４）Based on the Financial Instruments and Exchange Act and related laws and regulations, the Group will build a response system for “internal control over financial reporting” and will continue to improve it in all operations.
（５）For the purpose of prevention, early detection, and early resolution of problems, we have established an external reporting desk based on the Whistleblower Protection Regulations, and have established a system for receiving reports from all Group employees.
（６）Based on the “Bunka Shutter Group CSR Action Guidelines”, we will never have any relationship with anti-social forces and groups that threaten the order and safety of civil society, and we will respond to unreasonable demands with lawyers, police, etc. Cooperate closely and respond with a resolute attitude.
（７）We will continue to improve our compliance system and risk management system as appropriate.

２．System for storing and managing information related to the execution of duties by directors of the Group

Directors shall keep the minutes of meetings of the Board of Directors and other important meetings, requests for approval, and other information (including electromagnetic information) related to the execution of duties in accordance with laws and regulations, the Articles of Incorporation, “Board of Directors Regulations,” “Document Management Regulations,” etc. We will properly store and manage personal information in accordance with our internal regulations.。

３．Regulations and Other Systems Concerning Management of the Risk of Loss of the Group

（１）Regarding information management, we will appropriately manage internal information, etc. (including electromagnetic information) in accordance with internal regulations such as the “Internal Information Management Regulations.”
（２）In order to respond quickly to customer inquiries about our products, we have established a system that includes clarification of internal regulations and other rules, the introduction of a product history management system, and the establishment of a customer service office. proceed with maintenance.
（３）Based on the resolution of the Board of Directors for directors, and for employees based on internal regulations such as the “Rules for Division of Duties”, duties and authority are defined for each, and responsibilities are clarified. As such, we will strengthen the compliance system and risk management system by conducting company-wide education and enlightenment.
（４）We have established the “Management Crisis Response Regulations” regarding the response to be taken in the event of a crisis that may affect the management of the Group, and are prepared for emergencies, and we will continue to review them as appropriate.

４．System to ensure that the directors of the Group execute their duties efficiently

（１）The directors decide important matters related to management, such as medium- and long-term management plans, management execution policies, and matters stipulated by laws and regulations, and supervise the status of employees’ business execution.
（２）By resolution of the Board of Directors, the duties, etc. in charge of each director are determined, and authority is distributed according to the duties in charge.
（３）Based on the “Segregation of Duties Regulations,” etc., roles and authority are allocated by department and position, and at the same time, the “Rangi Regulations,” etc. clearly define the decision-making authority of directors and employees.

５．System for reporting to the Company matters related to the execution of duties by directors of subsidiaries

（１）In accordance with the “Subsidiary Management Regulations”, etc., each subsidiary shall periodically report to the Company on the progress of business, the status of property, and other important matters.
（２）Officers and employees of subsidiaries shall promptly provide necessary reports and information when requested by the Audit and Supervisory Committee of the Company.

６．System for employees in the event that the Audit and Supervisory Committee requests to appoint employees to assist in its duties

（１）If the Audit and Supervisory Committee requests to appoint an employee to assist in its duties, we will appoint an employee of the Company.
（２）Regarding important matters, the internal audit department, etc. shall take a system to assist the Audit and Supervisory Committee as appropriate.

７．Matters concerning the independence of the employees in the preceding item from the directors

In order to ensure the independence of the employees listed in the preceding item, the consent of the Audit and Supervisory Committee is required for the appointment, dismissal, and personnel changes.

８．System for directors and employees of the Group to report to the Audit and Supervisory Committee and other systems for reporting to the Audit and Supervisory Committee

（１）In the event that a director finds a fact that may violate matters resolved by the Board of Directors, which is the decision-making body for business execution, laws, ordinances, or the Articles of Incorporation, or that may cause significant damage to the company, he/she will report the matters related to that fact. shall report to the Audit and Supervisory Committee. In addition, directors who are Audit and Supervisory Committee members may attend important internal meetings and state their opinions when deemed necessary.
（２）In the event that an employee acts outside the scope of the company’s objectives, or if there is a risk of violating laws and regulations or the Articles of Incorporation, or if a fact that may cause significant damage to the company is discovered, the matter related to that fact will be reported to the Audit and Supervisory Committee. shall report to the meeting.
（３）When the whistleblower contact (external) based on the Whistleblower Protection Regulations receives a report from an employee of the Group, it shall be reported to the department in charge of internal reporting of the Company. The situation, etc. shall be reported to the Audit and Supervisory Committee.
（４）The Group prohibits unfavorable treatment of the person who made the above report on the grounds of making the report.

９．Matters concerning the policy regarding the processing of expenses or debts arising from the execution of duties by directors who are Audit and Supervisory Committee members, procedures for prepayment or reimbursement of expenses arising from the execution of duties

When a director who is an audit and supervisory committee member requests advance payment of expenses, etc. for the performance of his/her duties, unless it is proved that the expenses or debts related to the request are not necessary for the execution of duties by the director who is an audit and supervisory committee member. , shall respond to the request.

10．その他監査等委員会による監査が実効的に行われることを確保するための体制

（１）監査等委員会は、職務の遂行に必要と判断したときは、取締役および従業員ならびに会計監査人に対して報告を求めることができる。
（２）監査等委員会は、代表取締役および業務執行取締役等と定期的に情報や意見の交換を行うものとする。
（３）監査等委員会は、内部監査部門および会計監査人と随時、情報や意見の交換を行うものとする。
（４）監査等委員会が取締役会をはじめとした重要会議の議事録および稟議書等を閲覧できる体制を整備するものとする。