GUIDLINES

1．Purpose

This Code of Conduct establishes fundamental guidelines for all officers, regular employees, contract employees, and other individuals involved in Takaya Co., Ltd.'s operations to act with integrity and fairness while complying with laws, social norms, and internal regulations. Through this, we aim to provide safe, high-quality products and services, ensure environmental conservation and workplace safety, and realize fair transactions. We strive to be a company trusted by our customers, business partners, and local communities, while promoting corporate activities that are conscious of our social responsibilities.

2．Scope of Application

This Code of Conduct applies to all officers, regular employees, contract employees, and other individuals involved in the Company's business.

3．Basic Principles

All officers, regular employees, contract employees, and other individuals involved in the Company's operations must conduct their daily work with high ethical standards, based on this Code of Conduct, while complying with relevant laws and regulations, international rules, and supporting and respecting international norms.

4．Code of Conduct

4.1．Promoting Fair and Sound Business Activities

（1）business activities

We will correctly understand all laws, regulations, and internal rules relevant to our business operations and ensure strict compliance with the laws of each country and region, as well as with the regulations pertaining to our own work.

（2）Fair Competition

We place a high priority on fair competition in all countries and regions where we conduct business and comply with relevant laws and regulations, including antitrust laws. Practices that hinder competition, such as market division or price fixing, are strictly prohibited. If we become aware of any suspicious activity,we must promptly consult the appropriate contact point.

（3）Fair Procurement

All officers, regular employees, contract employees, and other individuals involved in our business operations must select suppliers of goods and services, as well as manufacturing contractors, based on objective criteria such as price competitiveness, quality, delivery time, and other relevant factors. Furthermore, procurement decisions shall fundamentally be made based on the business interests of our company and our customers.

（4）Advertisement

We must not advertise our products and services in a manner that falsely or misleadingly represents their value, or that contains content defaming others.

（5）Product and Service Safety

We prioritize the safety of our products and services as one of our most critical concerns, striving to meet standards based on relevant laws and regulations and maintain compliance continuously. We provide safety information accurately and clearly, and promptly investigate and take appropriate action when accidents or issues occur.

（6）Records and Reports

We must prepare all business records and reports accurately, completely, honestly, and in a timely manner. We must strictly avoid false or misleading entries and always exercise due care to ensure accuracy.

（7）Intellectual Property

We must adhere to the fundamental policy of appropriately managing, protecting, and respecting our own and others' intellectual property, exercising due care to prevent unauthorized use, leaks, or infringement of rights.

（8）Personal Information

We must respect the privacy of all stakeholders and handle personal information appropriately in accordance with laws, regulations, and internal company rules. Our fundamental policy regarding the protection of personal information and specific handling procedures are based on the separately established ‘Personal Information Handling Regulations’.

（9）Confidential Information

We strive to ensure the security of our customers, business partners, and other stakeholders, as well as our confidential information. Confidential information refers to technical information, business information, management information, and information designated as confidential within the company that is not publicly known. All officers, regular employees, and contract employees must use this information solely for business purposes.

（10）Company Assets

We maintain the fundamental principle that our assets shall be used solely for legitimate business purposes by authorized officers, regular employees, and contract employees. Furthermore, we bear the responsibility to appropriately protect these assets from loss, misuse, theft, and other threats. Assets include both tangible and intangible items, and we reserve the right to monitor usage within the scope permitted by law.

（11）Corporate Disclosure

We strive to disclose corporate information accurately and in a timely manner, building relationships of trust with all stakeholders through transparency.

4.2．Compliance and Ethical Conduct

（1）Avoidance of conflicts of interest

We must avoid conflicts of interest where personal interests conflict with company interests. If a potential conflict of interest arises, it must be reported in advance to the appropriate channel to ensure fair and transparent decision-making.

（2）insider trading

We prohibit trading in stocks and other securities using undisclosed material information and the disclosure of such information to third parties under the Financial Instruments and Exchange Act, and will impose strict disciplinary measures on violators.

（3）Internal reporting

If you believe that company policies or business activities violate laws, regulations, or internal rules, or if you believe there is a risk of such violation, you must promptly report it to the appropriate contact point. Specific procedures for internal reporting are governed by the separately established Internal Public Interest Reporting Protection Regulations.

（4）Gifts and hospitality

We base our business practices on fair competition through product quality and price competitiveness. We prohibit the exchange of money or hospitality for the purpose of securing transactions or obtaining favors, and we strictly adhere to our internal rules and policies.

4.3．Consideration for Human Rights, Labor, and the Environment

（1）Understanding Diversity

We strive to eliminate all forms of discrimination and create a fair workplace environment by respecting cultural and regional values and backgrounds.

（2）Respect for Human Rights

We do not discriminate without legitimate business reasons and treat everyone fairly.

（3）Prohibition of forced labor and child labor

Employees must work based on their own free will, and no coercion is permitted. Furthermore, in accordance with the laws and regulations of each country and region, individuals below the specified age must not be employed.

（4）Healthy workplace environment

We strive to maintain a healthy workplace environment free from unfair discrimination and harassment. Do not engage in behavior that causes discomfort to others in the workplace.

（5）Environmental Conservation

We continuously strive to reduce the environmental impact of our products, services, and business activities. In conducting our business, we always consider environmental impact as a key decision-making criterion and work to contribute to the realization of a sustainable society.