Compliance
The Bandai Namco Group has established the Group Compliance Committee, chaired by the President and Representative Director of Bandai Namco Holdings Inc. The committee’s members include full-time directors, and it has a secretariat. With this organization in charge, we have strengthened Groupwide compliance and put into place a system to respond whenever a compliance violation may arise.
Bandai Namco Group Tax Policy
In September 2026, the Bandai Namco Group established the Bandai Namco Group Tax Policy. Based on this, Bandai Namco Holdings Inc. (on a non-consolidated basis) and each Group company strive to ensure proper tax reporting and tax payment.
The Bandai Namco Group explicitly states in its sustainability policy that it is committed to fostering harmony between a sustainable society and the environment through its business activities. Furthermore, the Code of Conduct stipulates that we must comply with all laws, regulations, and social norms while upholding high ethical standards. This tax policy is also consistent with these commitments.
Bandai Namco Group Tax Policy
1.Tax Compliance |
The Bandai Namco Group (hereinafter referred to as “the Group”) is committed to paying the appropriate amount of tax in the jurisdictions where it conducts its business activities and places importance on ensuring that its tax payments reflect the substance of its business activities. Based on this policy, the Group defines tax compliance as paying taxes appropriately and preparing, filing and retaining the necessary documents in accordance with the laws and regulations of the countries and regions where the Group operates, while respecting the spirit as well as the letter of the law. |
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2.Tax Governance |
Bandai Namco Holdings Inc. establishes the Group’s approach to tax matters and implements necessary measures in collaboration with its group companies. The responsibility for maintaining and enhancing tax compliance is borne by the Board of Directors, which establishes and maintains the underlying internal control framework. The Board of Directors determines the enactment, amendment and abolition of internal regulations related to tax matters, including this Policy, and conducts ongoing monitoring. Through audits conducted by the internal audit department and the whistleblowing system, the Company strives to maintain and enhance tax compliance. |
3.Tax Risk Management |
The Group reviews beforehand transactions with high tax risks and strives to mitigate such risks. In addition, in the event of tax-related issues, the Group also collaborates with external parties such as tax advisors and lawyers to conduct fact-finding, identify causes, determine response strategies, and implement corrective measures. |
4.Transfer Pricing |
Regarding transfer pricing for intercompany transactions, the Group has established a transfer pricing policy based on the Organization for Economic Co-operation and Development (OECD) Guidelines, taking into consideration the substance of the transactions. |
5.Tax Planning |
The Group does not use tax havens for the purpose of tax avoidance. |
6.Relationship with Tax Authorities |
The Group strives to maintain constructive relationships with tax authorities through communication and to engage with them in good faith. |
7.Engagement with Stakeholders |
The Group regularly reviews its materiality, taking into account the mutual impact on society and the opinions of the Group’s stakeholders, and revises it, as necessary. |
Note: This policy has been approved by the Board of Directors of Bandai Namco Holdings Inc.
Country-by-Country Reporting (CbCR)
The Bandai Namco Group prepares a Country-by-Country Report (CbCR) annually in accordance with the EU Directive. Please refer to the following reports for each fiscal year.