Anti-bribery Policy
Established: May 31, 2022
dip Corporation (hereinafter, “dip”) sets forth its Anti-bribery Policy as follows with the aim of ensuring
unrestricted and fair transactions based on dip’s corporate philosophy of ‘Here at dip, we want to tap
into dreams, ideas and passion to create a better society’. By clarifying and pursuing a policy thatserves as the foundation of the efforts of its officers and employees to prevent corruption, dip aims toearn the trust of stakeholders and society in general.
Basic policy
We do not engage in any corrupt practices (e.g., bribery, corruption, money laundering, embezzlement,fraud), either directly or indirectly.
To ensure unrestricted and fair transactions, we offer entertainment, gifts and other benefits to clients
only to the extent deemed appropriate.
Scope of application
This policy is applied to all officers and employees of dip irrespective of the country or region in which
they carry out activities.
Compliance with anti-corruption laws and regulations
dip’s officers and employees shall comply with all anti-bribery laws and regulations applied in eachcountry or region, as well as this policy and internal regulations (hereinafter, the “Relevant Rules”).
Prohibition of bribe-giving
Except in cases allowed by the Relevant Rules, dip’s officers and employees do not provide, propose or
promise with deceptive intent financial or any other benefits to public servants, private customers,clients and other business operators (hereinafter, “clients, etc.”), either directly or indirectly.
We also request agencies, outsourcees and business partners (hereinafter, “business partners, etc.”)to observe this policy and do not tolerate any act of bribe-giving by them.
Furthermore, we do not instruct bribe-giving through business partners, etc.
Prohibition of bribe-taking
dip’s officers and employees do not accept, demand or promise to accept illegal or improper benefits
in the course of their duties, either directly or indirectly.
Lawful entertainment and gifts
Entertainment, gifts, travel expense payments, donations, support or sponsorship provided lawfully toclients, etc. for legitimate business purposes are handled appropriately in accordance with the RelevantRules.

Thorough keeping and storing of records
In order to fulfill accountability on compliance with the Relevant Rules, we keep accurate records in theaccount book based on facts and store the relevant forms in accordance with internal regulations.
Audit
Concerning compliance with the Relevant Rules, we appropriately operate a system for performing selfinspections and internal audits according to the degree of risk.
System and response
To secure a system for complying with the Relevant Rules, we provide and effectively operate aninternal reporting contact point where officers and employees can report matters concerningcompliance in general, including corruption prevention.
If any act of violation or a potential violation of the Relevant Rules is discovered, a strict internal
investigation will be conducted. We will offer full cooperation should an investigation by the authorities
be required.
Penalties
Officers and employees violating the Relevant Rules will face strict disciplinary action in accordancewith internal regulations.
Hideki Tomita
Representative Director, President and CEO