HRBM

HR Business Management SR Corporation (HRBM) is an expert on payroll calculations and HR
management consulting for mainly foreign companies doing business in Japan.

HRBM is capable of providing every document relating to payroll (i.e. pay slips) in English and
directly communicating with non-Japanese employees. Furthermore, HRBM can prepare English
corporate documents, (i.e. work rules and office regulations) and assist HR staff at Head Office or main overseas office by advising on Japanese labor customary practice and labor laws in English.

Most of the management staffs of HRBM are ex-KPMG staff members and law firm, and
accordingly we are well informed of issues and needs of foreign companies relating to payroll
calculations and HR management. HRBM can promptly provide accurate advice on complicated
questions or problems from clients.