SUSTAINABILITY Global Tax Policy

Lawson, Inc. (hereinafter “the Company”) has established the following basic approach to taxation. By complying with the tax-related laws and regulations of the countries and regions where we conduct business and by making appropriate tax payments, we strive to contribute to local communities.

  1. 1. Compliance with Laws

    We comply with tax compliance requirements and do not engage in tax avoidance that deviates from the intent of the relevant tax-related laws and regulations of the countries and regions concerned.

  2. 2. Transparency

    We appropriately report and disclose tax-related information in accordance with the tax-related laws and regulations, accounting standards, and other international rules (such as OECD guidelines) of the relevant countries and regions.

  3. 3. Response to Tax Risks

    Tax risks are reported as necessary to the Executive Committee Meeting and the Board of Directors, which are composed of Company officers. We have established and maintain an internal control system to ensure proper accounting and financial reporting, and its effectiveness is evaluated by the Audit & Supervisory Board. In addition, when tax issues are anticipated in transactions or business investments, we engage external tax professionals as necessary to consider and implement appropriate countermeasures.

  4. 4. Prohibition of Tax Avoidance

    We do not engage in tax planning aimed at reducing tax burdens through “transactions undertaken primarily for tax purposes,” which are criticized by the OECD and in the relevant countries and regions.

  5. 5. Relationship with Tax Authorities

    In the countries and regions where we operate, we strive to achieve mutual understanding with local tax authorities as necessary, so that proper administrative enforcement may be carried out with respect to the Company and its subsidiaries.

  6. 6. Transfer Pricing

    We comply with transfer pricing taxation systems and other tax laws in the jurisdictions where we operate, and, in accordance with the OECD Transfer Pricing Guidelines, we set transaction prices based on the arm’s length principle to ensure proper taxation.

  • Established on October 26, 2020
  • Revised on September 3, 2025



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