Basic Policy on Customer Harassment

Introduction

Guided by our fundamental principles of “Sound values,” “Contributing to society,” and “Personal and organizational growth,”we are dedicated to supporting our clients’ growth and success as a reliable partner, providing accounting, tax, financial and other professional services.

We aim to partner with our clients, sharing their visions and challenges as we move forward together.

However, certain requests or behaviors from clients, depending on their content or the manner in which they are expressed, may harm the personality and dignity of our officers and employees and compromise a safe and healthy work environment.

We establish this Basic Policy to respect the human rights of both our clients and officers and employees, and to ensure a sound and constructive relationship.

Purpose

The purpose of this Basic Policy is as follows.
1. Ensure the safety, physical and mental well-being of our officers and employees.
2. Protect the personality, dignity and work environment of our officers and employees.
3. Consistently provide appropriate and high-quality tax, accounting, financial and other professional services.
4. Maintain a sound and constructive relationship with our clients.

We value and respond to reasonable feedback, requests and concerns with sincerity. However, we will address any behaviors exceeding acceptable social norms as an organization.

We aim to partner with our clients, sharing their visions and challenges as we move forward together.

We will sincerely address reasonable feedback, requests and concerns from our clients, recognizing them as valuable opportunities for service improvement and quality enhancement at Yamada & Partners.

However, we will take action as outlined in this Basic Policy against any requests that include content or employ methods or manners exceeding acceptable social norms.

Definition of Customer Harassment

This Basic Policy defines customer harassment as requests or behaviors from clients toward our organization or officers and employees which, given the reasonableness of the request, are deemed to employ methods or manners exceeding acceptable social norms and thereby harm the work environment of our officers and employees.

The term “clients” as used here encompasses our clients, advisees, counselees, business partners, and those who are using, have previously used, or may in the future use our services.

This Basic Policy is designed for us to maintain a sound and constructive relationship with our clients and consistently provide appropriate and high-quality professional services.

The following examples are illustrative and do not represent a complete list of customer harassment.

Actions Considered Customer Harassment

Unreasonable Requests

1. Requests regarding matters beyond our authority or capacity
2. Requests for services clearly outside the scope of our contract or business
3. Requests for pay cuts, refunds, financial compensation or other financial benefits without reasonable grounds
4. Requests for excessive apologies or penalties or disciplinary measures against our officers and employees
5. Requests for responses violating laws, the Certified Public Tax Accountant Act (Zeirishi Act), or professional ethics
6. Excessive or unreasonable requests bypassing standard procedures

Actions employing inappropriate methods or manners

1. Assault, injury, unwanted physical contact, or other physical violence
2. Abusive language, insult, personal attack, discriminatory remark, sexual harassment, or other psychological abuse
3. High-handedness, intimidation, coercion, or any behavior indicating association with anti-social forces
4. Requesting apologies involving prostration or other forms of apology deemed inappropriate by acceptable social norms
5. Excessive work hours, incessant phone calls, visits, emails or letters, and making repeated demands for the same explanations or apologies
6. Refusing to leave, unlawful occupation of property, and making unreasonable requests for off-site meetings
7. Requesting the acquisition or disclosure of personal information concerning our officers and employees, defamation through social media and the internet, and any indication of filming, recording or dissemination without consent
8. Following our officers and employees, unnecessary close proximity, or other behaviors causing substantial disturbance

Evaluation of Legal Measures

These behaviors may, depending on their nature, constitute intimidation, coercion, extortion, obstruction of business operations, unlawful trespass, assault, or other criminal or civil offenses.

Requests for significantly low compensation or unfair transaction terms without reasonable grounds may cause issues under applicable laws and regulations.

Legal evaluations of specific matters will be confirmed in consultation with legal counsel and other specialists.

Safeguarding Officers and Employees and Establishing Internal Controls

We are committed to respecting human rights and fostering a safe, healthy work environment, while prioritizing the protection and care of our officers and employees affected by customer harassment for their physical and mental health.
1.We will establish a consultation and reporting channel for customer harassment and communicate it to all officers and employees.
2. We will develop procedures to address actual or suspected cases of customer harassment upon its occurrence.
3. We will provide our officers and employees with education and training regarding customer harassment awareness and appropriate response methods.
4. We will prioritize the safeguarding and physical and mental care of affected officers and employees.
5. We will coordinate with legal counsel, police, occupational health specialists and other relevant organizations as needed.

Our Policy on Addressing Customer Harassment

We will address any actual or suspected instances of customer harassment by investigating the facts and responding systematically in accordance with established procedures.

If any action of customer harassment is confirmed, we will demand its immediate cessation. Should the action continue or be deemed particularly egregious, we may suspend or limit communication through interviews, in-person visits, phone calls, emails, chats, written correspondence, or other means, and may re-evaluate the continuation of contracts or service provision.

For services subject to statutory deadlines, such as tax filings, we will assess contract terms, applicable laws and regulations, professional ethics, and client protection matters before taking necessary action.

If we discover any unauthorized acquisition or disclosure of personal information concerning our officers and employees, including names, photos, affiliations and contact details, or if we identify defamation or any indication of filming, recording or dissemination without consent via social media, online forums or the internet, we may request removal of such content and take legal or other actions as needed.

Depending on the maliciousness, persistence, urgency or other factors of the case, we will work with legal counsel, police and other relevant organizations to take necessary action.

A Message to Our Clients

We are pleased that most of our clients use our services appropriately.
We remain committed to contributing to the growth and success of our clients, striving to provide high-quality professional services as a trusted partner.

We value the personality and human rights of both our clients and officers and employees, while ensuring to maintain a sound and constructive relationship. We appreciate your understanding and cooperation in implementing this Basic Policy for this purpose.

While this Basic Policy is published in multiple languages, consultations, reports and inquiries regarding it will generally be addressed in Japanese.

Established: October 1, 2026

Yamada & Partners
Shigehisa Miyake, Managing Director