As a corporate group playing a role in social infrastructure, the JR-West Group sets forth "Our Purpose" as our aim and contributes to the creation of a society that is sustainable and hopeful, and continues to play a role through its business activities going forward.
To achieve this, it is important that each and every executive and employee ("we," "our") of all JR-West Group companies act with integrity and responsibility as members of the JR-West Group, in accordance with laws and social standards, and the "JR-West Group Code of Conduct" is the basis for these actions.

The JR-West Group has set out "Our Purpose" as "Evolve connections among people, communities, and societies. Stir the heart, drive the future," and we are conducting our business activities together with a range of partners to contribute to the development of a safe, secure and prosperous society that is sustainable and hopeful. Respecting human rights is the very core of our business activities, and we have formulated the "JR-West Group Human Rights Policy" as a guideline for advancing our efforts.

The JR West Group is guided by “Our Purpose” – a vision that shapes our daily work as we strive to provide safe, secure and reliable services that are thoughtfully attuned to each individual customer.
To continue providing services that meet our customers expectations, we remain receptive to feedback, humbly acknowledge our shortcomings, and make ongoing efforts to improve.
At the same time, we believe that delivering high-quality services is dependent on protecting the rights of all Group employees, and fostering a workplace where they can work with peace of mind, maintaining both physical and mental wellbeing.
On this basis, and in recognition of the unfortunate reality that some customers have engaged in malicious complaints and behavior towards the Group and its employees, we have decided to establish the JR West Group Basic Policy on Customer Harassment””.
Going forward, the Group will remain united in its efforts to meet customer expectations.
We appreciate your continued cooperation and understanding as we implement this policy.

Basic Policy

The West Japan Railway Company, As a corporate group that provides social infrastructure, centered on railway services, is committed to contributing to “the creation of a safe, comfortable society.” by providing safe and sustainable railways and transportation services. We will strive to share our vision with people in local communities, to build communities that people want to visit and live in, and to realize safe, sustainable railway/transportation services. We will contribute to the development of the communities and economies of all countries and regions where we conduct business activities, through the proper payment of taxes.

Compliance with Laws and Regulations

We will abide by the laws and regulations of each country where we conduct business activities, and also comply with the standards issued by international organizations including the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the Action Plan on Base Erosion and Profit Shifting (BEPS), as we make every effort to ensure the proper payment of taxes. Moreover, we will not set up taxation strategies that are not aligned with our business objectives, and we will not engage in arbitrary tax avoidance using countries with light taxation.

Governance System

The director in charge of the Finance Department is the supervisory manager for tax affairs in the Company. The governance of tax affairs is integrated into the Group’s overall governance system.

Tax Risk Management

We will endeavor to minimize tax risks by seeking advice from external experts as required when there is a matter of uncertainty in terms of taxation in our business activities, and also by consulting with the tax authorities in advance.

Relations with Tax Authorities

We will sincerely respond to requests from the tax authorities for reference materials and documents by providing the appropriate information as required. We will endeavor to build good relations with the tax authorities, and strive to resolve any differences of opinions through constructive communication.