Yamax Corp. (5285) said its accounting auditor, Josui Kansa Hojin, is scheduled to merge with SCS Kokusai Yugen Sekinin Kansa Hojin on Dec. 1, 2026, with the combined firm renamed Yugen Sekinin SCS Josui Kansa Hojin and taking over as the company's auditor.
The Tokyo Stock Exchange Standard Market-listed company made the disclosure on Oct. 19, 2026, under Article 193-2, Paragraphs 1 and 2 of the Financial Instruments and Exchange Act. Kansa hojin is the Japanese term for an audit corporation.
In the merger, Josui Kansa Hojin will be the dissolving entity and SCS Kokusai Yugen Sekinin Kansa Hojin the surviving entity. The surviving firm will change its name to Yugen Sekinin SCS Josui Kansa Hojin on the same day, and that firm will provide audit certification for Yamax.
| Item | Surviving firm (post-merger) | Dissolving firm |
|---|---|---|
| Name | Yugen Sekinin SCS Josui Kansa Hojin | Josui Kansa Hojin |
| Location | Minato-ku, Tokyo (planned) | 2-6-50 Daimyo, Chuo-ku, Fukuoka |
| Engagement partners | 飯村光敏, 廣島武文 | 飯村光敏, 廣島武文 |
The filing lists the same two engagement partners for both firms. The surviving firm is registered under the listed-company auditor registration system of the Certified Public Accountants Act.
Next steps: The auditor change is scheduled to take effect on Dec. 1, 2026, the date of the merger and renaming.
| Hikari Tsushin, Inc. | |
| Offer price | ¥1,000 per common share |
| M&A / TOB | 1 |
| Guidance | 0 |
| Buybacks | 0 |
| Dividends | 0 |
| Capital | 0 |
| Earnings | 0 |
| People | 0 |
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