Corporate and Legal Affairs

Customer purchase data is an intangible resource that can be analyzed and used for decision making, so it corresponds to information. Production equipment is goods, borrowed funds are money, and a sales representative is people; each falls under a different management resource, so the others are wrong.

Act, improvement, is the stage that revises the way of working based on the problems revealed in Check, evaluation, and connects them to the next plan. Plan is drawing up the plan, Do is executing according to it, and Check is comparing plan with results to evaluate; none of these is the revision itself.

A divisional organization is a form in which divisions split by product or region bear responsibility down to profit; decision making is fast, but duplicated functions tend to raise costs. Dividing by type of work is a functional organization, a time-limited formation is a project organization, and belonging to two chains is a matrix organization.

The matrix organization gives each person two simultaneous affiliations, vertical by function and horizontal by product or business; people can be used flexibly, but conflicting instructions easily cause confusion. In functional organizations, divisional organizations, and the in-house company system, each employee belongs to a single chain, so two bosses are not the premise.

The CIO, chief information officer, is the executive responsible for the information strategy and IT investment. Responsibility for management as a whole belongs to the CEO, overseeing finance to the CFO, and daily operation work to the staff of the information systems department; none of these describes the CIO's role.

OJT is a development method in which supervisors and seniors coach through actual work in the workplace, and coaching while assigning real tasks is the typical example. External group training is Off-JT, self-funded correspondence courses are self-development, and subsidizing exam fees is support for self-development; none of these is OJT.

A BCP is a plan for keeping critical operations running in an emergency, or resuming them within the target recovery time. Raising normal-time productivity is process improvement, vulnerability inspection is a security measure, and investment evaluation is an investment-decision technique; each differs from the purpose of a BCP.

CSR is a company's effort to fulfill its responsibilities to society and the environment, and publishing and reporting on environmental-impact reduction targets is a representative example. Price agreements violate Japan's Antimonopoly Act, window-dressing accounts is an illegal act, and patent filing is ordinary business activity, so none of them counts as CSR.

Corporate governance is a mechanism for monitoring management and keeping it sound and transparent, and appointing outside directors is a representative means of doing so. Reducing overtime and relocating production are cost management, and installing a firewall is an information security measure, so they differ from the purpose of monitoring management.

A balance sheet lists assets on the left and liabilities and net assets on the right, and the totals of the two sides always match, so assets = liabilities + net assets holds. The other three are incorrect rearrangements of this relationship; in each the two sides do not balance, so they do not hold.

Gross profit = sales − cost of sales = 5,000 − 3,200 = 1,800, in units of 10,000 yen. 800 is the operating profit after further subtracting selling, general and administrative expenses, 3,200 is the cost of sales itself, and 4,000 is sales minus only the selling, general and administrative expenses; none of these is the gross profit.

Operating profit shows how much was earned from the core business and is calculated by subtracting selling, general and administrative expenses from gross profit. Sales minus cost of sales is gross profit, ordinary profit adjusted for extraordinary gains and losses is profit before taxes, and that minus corporate taxes is net profit for the period.

Break-even sales = fixed costs ÷ (1 − variable cost ratio) = 800 ÷ (1 − 0.6) = 2,000, in units of 10,000 yen. At sales of 2,000, variable costs of 1,200 plus fixed costs of 800 equal sales, and profit is zero. 1,333 is the mistake of dividing fixed costs by the variable cost ratio; at 1,280 total costs exceed sales and a loss results; at 3,200 a profit arises instead; in neither case is profit zero.

The variable cost ratio is 1,200 ÷ 3,000 = 0.4, so break-even sales = 900 ÷ (1 − 0.4) = 1,500, in units of 10,000 yen. 900 is the fixed costs themselves, 2,100 is the sum of variable and fixed costs, and 2,250 is the wrong result of dividing fixed costs by the variable cost ratio; none of them is correct.

ROE shows how efficiently the equity contributed by shareholders was turned into profit and is calculated as net profit ÷ equity × 100. Net profit ÷ total assets is ROA, equity ÷ total assets is the equity ratio, and sales ÷ total assets is total asset turnover; each is a different indicator.

ROA = net profit ÷ total assets × 100 = 120 ÷ 3,000 × 100 = 4%, with the amounts in units of 10,000 yen. 12% is the ROE obtained by dividing by equity, 33.3% is the equity ratio from equity ÷ total assets, and 0.04 is the value with the multiplication by 100 forgotten; none of these is correct as ROA.

The equity ratio is equity ÷ total assets × 100 and shows the share of total assets financed by equity, which requires no repayment, so the higher it is, the smaller the dependence on borrowing and the higher the safety. A large share of borrowing means a low equity ratio, and profit margins and total asset turnover are what other indicators show.

Depreciation is the accounting treatment that allocates the acquisition cost of long-use assets, such as buildings and machinery, to the expenses of each period according to their useful life. Markdown disposal is inventory handling, principal repayment is a movement of funds, and classifying cash flows describes the cash flow statement; none of these is depreciation.

A Pareto chart consists of bars in descending order of count or amount and a cumulative-percentage line, and it is used to narrow down the items with the largest impact. A cause-and-effect diagram is for identifying causes, a scatter diagram for the correlation between two items, and a control chart for judging whether a process is stable; both form and purpose differ.

ABC analysis ranks items into A, B, and C based on cumulative percentages of value or similar, and concentrates management on the important A rank. Examining correlation is the purpose of a scatter diagram, judging process stability of a control chart, and identifying causes of a cause-and-effect diagram; none of these is ABC analysis.

A cause-and-effect diagram represents the outcome, the characteristic, and its causes, the factors, as fishbone-like branches and is used to prevent causes from being overlooked. A histogram shows the distribution of data, a Pareto chart narrows down priority items, and a scatter diagram examines the correlation between two items; none suits classifying causes.

A scatter diagram plots two items on the vertical and horizontal axes; if the points trend up to the right, a positive correlation can be judged, so it suits examining whether a relationship exists. A control chart is for detecting process anomalies, a check sheet for collecting data, and a cause-and-effect diagram for organizing causes; none suits grasping correlation.

A control chart plots measurements over time and is used to judge a process anomaly when values exceed the control limits or show bias. Showing counts per interval is a histogram, deciding priorities by cumulative percentage is a Pareto chart, and organizing with cards describes the KJ method.

Stratification is one of the seven QC tools: it splits data by conditions such as machine, time slot, or worker, compares them, and pins down the cause of differences. Standardization is aligning to a standard, normalization is eliminating duplication in database design and the like, and leveling is evening out workloads; each is a different concept.

Brainstorming is an ideation method based on four principles: no criticism, freewheeling, quantity over quality, and combining and improving, that is, welcoming piggybacking. Selecting on the spot, calling in order of rank, and predetermining the conclusion all obstruct free thinking and violate the principles.

Linear programming expresses both the constraints and the objective function as linear expressions and finds the solution that maximizes or minimizes the objective. Regression analysis is a statistical technique expressing relationships between variables as equations, queueing theory analyzes waiting times, and the Delphi method is a forecasting technique that repeatedly aggregates expert opinions; their purposes differ.

The fixed-quantity ordering method orders a fixed quantity when inventory falls to the reorder point; its procedures are simple, so it suits low-unit-price items with stable demand. Calculating the necessary quantity at fixed times is the fixed-interval ordering method, and making the necessary quantity when needed is the just-in-time approach; these are different ideas.

Japan takes the no-formality principle under its Copyright Act (Chosakuken-ho), so copyright arises automatically at the moment a work is created. Registration, publication, and copyright notices are not requirements for the right to arise; registration is merely a system for asserting transfers of rights and the like against third parties, so the other options are wrong.

The protection period for a work in an individual's name is, as a rule, 70 years after the author's death. 50 years after death was the former rule, since extended. Counting years from publication applies to works in a corporate name and to cinematographic works, and 20 years is the duration of a patent right, unrelated to copyright.

The protection period for a work published in the name of a corporation or other organization is, as a rule, 70 years after publication. For a work in an individual's name it is counted as 70 years after the author's death, but a corporation has no death, so publication is the starting point. No rule counts from founding or from the representative's death.

Japan's Copyright Act provides that protection does not extend to the programming languages, conventions, and solutions themselves used to create programs. On the other hand, a concretely written source program, the object program converted from it, and business applications are protected as works.

A work made for hire is established when an employee creates the work in the course of duties on the corporation's initiative, it is published in the corporation's name, and no contract or work rules provide otherwise. Using company equipment or paying compensation does not by itself satisfy the requirements, and since copyright needs no registration, filing with the Patent Office is irrelevant.

The duration of a patent right is, as a rule, 20 years from the filing date. The key point is that it is counted from the filing date, not the registration date. 10 years from filing is the duration of a utility model right and 25 years that of a design right; neither belongs to patents.

A utility model right protects devices relating to the shape, structure, or combination of articles, and its distinctive feature is registration without substantive examination; its duration is 10 years from the filing date. Examining advanced inventions belongs to patent rights, protecting identifying marks to trademark rights, and automatic creation to copyright; none of these applies.

Designs are protected by the design right, whose duration is 25 years from the filing date. 10 years from the registration date, renewable, belongs to trademark rights; copyright protects creative expression rather than industrial designs and has neither registration nor a 20-year duration, so the other combinations are wrong.

The duration of a trademark right is 10 years from the registration date, and by repeating renewal registration it can be maintained semi-permanently, which sharply distinguishes it from the other industrial property rights. 20 years from filing is the patent right, and 70 years after death is the copyright protection period; without renewal a trademark right lapses, so it is not perpetual.

Under Japan's Unfair Competition Prevention Act (Fusei Kyoso Boshi-ho), a trade secret must satisfy all three requirements: it is managed as a secret, it is useful for business, and it is not publicly known. Novelty, inventive step, and industrial applicability are requirements for obtaining a patent, and the other two sets are not requirements of this law.

Providing another person's ID or password to a third party without that person's consent is prohibited by Japan's Act on Prohibition of Unauthorized Computer Access (Fusei Access Kinshi-ho) as an act facilitating unauthorized access. Logging in with an ID lent to you, use with permission, and viewing public information do not constitute unauthorized access, so the other options are wrong.

Under Japan's Act on the Protection of Personal Information (Kojin Joho Hogo-ho), personal information is information about a living individual that can identify a specific person, so a customer list containing names and dates of birth qualifies. Aggregated figures cannot identify individuals, a company's contact details are corporate information, and information about a deceased person fails the requirement of being alive, so they do not qualify.

Special care-required personal information covers information that could cause unjust discrimination or prejudice, such as race, creed, social status, medical history, criminal record, and the fact of having been a crime victim, and medical history is a representative example. Employer, phone number, and purchase history are personal information but do not qualify as special care-required personal information.

Anonymously processed information is information processed so that no specific individual can be identified and it cannot be restored to the original personal information; if the prescribed standards and procedures such as public disclosure are observed, it can be provided to third parties without the person's consent. Attempting restoration is prohibited, and merely deleting names does not satisfy the processing standards.

The principle is that providing personal data to a third party requires the person's prior consent. Whether the recipient is domestic, whether notice is given afterwards, and the number of items provided are none of them grounds for dispensing with consent. Exceptions, such as cases based on laws and regulations, are individually specified by law.

Creating, providing, acquiring, or storing viruses is punished under the Japanese Penal Code (Keiho) as the offense concerning electromagnetic records of unauthorized commands. The Act on Prohibition of Unauthorized Computer Access covers network-based acts such as impersonation logins, the Act on the Protection of Personal Information covers the handling of personal information, and the Basic Act on Cybersecurity is a law establishing the national framework.

The offense of computer fraud punishes obtaining unlawful financial gain by improperly manipulating data. Obstruction by destruction falls under the offense of obstruction of business by damaging a computer, unauthorized login violates the Act on Prohibition of Unauthorized Computer Access, and storing viruses falls under the offense concerning electromagnetic records of unauthorized commands; each is a separate provision.

Japan's Basic Act on Cybersecurity (Cyber Security Kihon-ho) is a law that sets out the national basic principles, the responsibilities of the parties concerned, and the framework of measures. Prohibiting impersonation logins is the Act on Prohibition of Unauthorized Computer Access, the handling of personal information is the Act on the Protection of Personal Information, and liability for defects is the Product Liability Act; their purposes differ.

The biggest difference between the two lies in the chain of command: the client of a dispatch may directly instruct the dispatched workers, whereas in contracting the contractor gives the instructions. A dispatched worker's employer is the dispatching agency, and if the ordering party gives direct instructions it becomes disguised contracting. The responsibility for completing the work is borne by the contractor.

Double dispatching, sending received dispatched workers on to yet another company, is prohibited because it obscures who bears responsibility for employment and for workers' safety. The employment contract between agency and worker, work instructions by the client, and the dispatch contract between agency and client are all normal forms of worker dispatching.

To have employees work overtime or on holidays, a labor-management agreement based on Article 36 of Japan's Labor Standards Act (Rodo Kijun-ho), the so-called saburoku agreement, must be concluded and filed with the Labor Standards Inspection Office. A statement in the work rules, verbal consent, or a premium-wage clause alone provides no lawful basis for work beyond statutory hours.

Japan's Subcontract Act, formally the Act against Delay in Payment of Subcontract Proceeds (Shitauke-ho), was amended and from January 1, 2026 became the SME Commissioned Transactions Fairness Act (Chusho Jutaku Torihiki Tekiseika-ho, abbreviated Toritekiho). At the same time, main contractors came to be called commissioning businesses and subcontractors SME commissioned businesses. The other three all exist as separate laws.

The amendment added, among other things, a prohibition on paying the price by promissory note, a prohibition on unilaterally fixing the price when the commissioned side has requested consultation, and restrictions on unilaterally imposing bank transfer fees. Tax rates, public share listings, and 10-year record retention are not matters this law provides for.

A cartel, in which several businesses agree on prices or production volumes, obstructs fair competition and is prohibited by Japan's Antimonopoly Act (Dokusen Kinshi-ho). Price cuts that stay above cost, patent filings, and unit-price reductions through purchasing negotiations are all ordinary competitive activities and are not illegal.

Japan's Product Liability Act (Seizobutsu Sekinin-ho, the PL Act) allows compensation to be claimed by showing the causal link between the product's defect and the damage, without proving the manufacturer's intent or negligence. It covers manufactured or processed movable property, and harm to life, body, and property is covered, so the other statements are all wrong.

Cooling-off is the system, recognized by Japan's Act on Specified Commercial Transactions and other laws, that allows unconditional cancellation of a contract within a fixed period. A recall is the retrieval or repair of defective products, opt-out is a method of stopping provision at the person's request, and a leaseback is a transaction of leasing back an asset that was sold; each is a different system.

The W3C, the World Wide Web Consortium, is the organization that develops specifications for Web technologies such as HTML and CSS. IEEE produces standards in electrical, electronic, and communications fields such as the IEEE 802 series, ISO is a body issuing international standards across a wide range of fields, and JIS is Japan's national standards; their areas of responsibility differ.

ISO/IEC 27001 is the international standard defining the requirements for an information security management system. ISO 9001 is the management system standard for quality and ISO 14001 for the environment, while JIS Q 15001 is a Japanese standard for personal information protection management systems, used as the certification criterion for the Privacy Mark.