Corporate Code of Conduct

Based on the recognition that gaining the trust of our stakeholders leads to the development and improvement of ISJ Enterprise Co., Ltd. (hereinafter referred to as “the Company”), we have established this Corporate Code of Conduct (hereinafter referred to as “this Code”).

Every officer, executive officer, regular employee, contract employee, temporary employee, part-time employee, outsourced employee, and dispatched worker (hereinafter collectively referred to as “Employees”) shall fulfill their social responsibilities and contribute to the construction of a sustainable society by complying with and practicing this Code.

Takahiro Ikawa Representative Director ISJ Enterprise Co., Ltd.

Basic Conduct

We will not only comply with the laws and internal regulations of each country and region but also act with high ethical standards and social decency. To this end, we will foster a corporate culture where information and issues are shared promptly and addressed accurately. We welcome statements that contribute to the Company’s development regardless of rank, position, or status, and we listen to the opinions of all stakeholders to utilize them in our business. We conduct our business with the constant aim of “Contributing to the realization of a comfortable and affluent life for people worldwide” in every aspect of our corporate activities.

1. Compliance with Laws and Regulations

• We will comply with various laws and regulations in our business activities and conduct business in a lawful manner.

• We will comply with laws regarding the prohibition of monopoly and fair competition, striving for fair and free competition.

• We will comply with export control laws and regulations established in each country and region to maintain international peace and security.

• We will conduct advertising and publicity activities based on facts and with good judgment.

2. Respect for Human Rights

• In various aspects of our corporate activities, we will always respect basic human rights and will not engage in discriminatory speech or behavior, nor acts that infringe upon individual dignity.

• We do not accept child labor or forced labor.

• We refuse to accept the provision of goods or services produced under child labor or forced labor from all suppliers from whom we purchase, regardless of whether they are domestic or international.

• We do not tolerate any form of harassment, and we reject and eliminate any harassment.

3. Environmental Response

• We are committed to providing environmentally friendly products and services in all business processes, from product planning to manufacturing, sales, and maintenance operations.

• In our business activities, we strive to suppress CO2 emissions, conserve resources and energy, and reduce waste.

• We are committed to the conservation and sustainable use of biodiversity.

• We will comply with environmental laws, regulations, and ordinances applicable in each country and region, as well as stakeholder and other requirements, and strive to prevent pollution.

4. Comfortable Workplace Environment

• We do not discriminate in the recruitment of Employees based on sex, gender identity/expression, nationality, race, religion, social origin, disability, etc.

• We comply with laws and internal regulations regarding occupational health and safety, striving to create a safe and clean workplace environment.

• We respect each other’s individuality in the workplace and work to create a climate where everyone can discuss freely, create, and take on challenges regardless of rank or status.

• We respect the diversity of all Employees working for the Company and strive to realize a workplace environment where everyone can work comfortably.

5. Gaining Customer Trust and Proper Management of Customer Information

• We always act from the customer’s perspective and strive to provide products and services that satisfy our customers.

• We prioritize activities to provide safe products to customers and strive to realize products and services that can be used with peace of mind.

• We appropriately manage confidential information of the Company and our customers.

• We handle personal information appropriately and implement security control measures.

• We recognize the importance of information security and strive to prevent information leakage.

6. Mutual Development with Business Partners

• We respect our business partners as equal partners regardless of their size and conduct sincere, fair, and free transactions.

• We comply with laws such as the Subcontract Act and conduct sound subcontracting transactions.

• We appropriately manage confidential information of the Company and our business partners. regarding overseas partners, we monitor the political and economic situation of the relevant countries and strive for stable transactions.

7. Coexistence with the Community

• As a member of the local community to which we belong, we strive to build and maintain relationships of trust.

• We understand the importance of social contribution activities and strive to actively participate in various volunteer activities.

8. Understanding and Support of Investors and Funders

• We appropriately manage the Company’s tangible and intangible assets and do not use them for purposes other than business.

• We record and report on finance and accounting fairly and appropriately. To avoid acts that cause inaccurate records, we comply with relevant laws and internal regulations regarding our own duties.

• We do not engage in acts that benefit ourselves or third parties contrary to the legitimate interests of the Company.

• We strive to ensure the accuracy of our corporate information and to disseminate it in a timely and fair manner.

9. Sound Relationships with Politics and Administration

• We do not offer bribes in the form of cash or otherwise to any third party, including public officials, customers, and their agents. We also do not accept bribes from any third party.

• We conduct donations and political contributions appropriately in accordance with relevant laws and internal regulations, after fully considering their necessity and appropriateness.

10. Dealing with Anti-Social Forces

• We take a resolute stance against anti-social forces (organized crime groups) that threaten the order and safety of civil society, refusing the receipt of money or goods, and cutting off all relationships.

To Thoroughly Implement This Code of Conduct

Leadership Commitment Officers of the Company shall take the initiative in observing this Code of Conduct, and based on their strong convictions, shall speak to, inform, and ensure thoroughness among Employees through education.

Response to Violations In the event of a situation that violates this Code of Conduct, we will promptly investigate the cause, work to prevent recurrence, and clarify responsibility.

Whistleblowing and Protection Employees who become aware of acts that violate or are likely to violate this Code of Conduct should promptly report to their superior or the internal whistleblowing hotline. The Company will not treat any Employee disadvantageously for making a report to the hotline in accordance with the internal whistleblowing system.

Disciplinary Action Employees who engage in acts violating this Code of Conduct will be subject to disciplinary action in light of relevant laws, officer regulations, employment rules, etc.