{"id":38269,"date":"2026-03-31T16:56:57","date_gmt":"2026-03-31T07:56:57","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9433-20260331-14_wp_disclosure_update\/"},"modified":"2026-03-31T16:56:57","modified_gmt":"2026-03-31T07:56:57","slug":"9433-20260331-14_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9433\/ir\/9433-20260331-14_wp_disclosure_update\/","title":{"rendered":"Investigation Results by the Special Investigation Committee"},"content":{"rendered":"<p>As a result of the investigation into fictitious circular transactions related to KDDI conducted from January 14 to March 31, 2026, it was found that the matter was not organizational, about 99.7% of sales were fictitious transactions, and measures to prevent recurrence will be formulated.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"9433","jir_company_name":"KDDI Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-31","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/9433-20260331-14.pdf","jir_short_summary":"As a result of the investigation into fictitious circular transactions related to KDDI conducted from January 14 to March 31, 2026, it was found that the matter was not organizational, about 99.7% of sales were fictitious transactions, and measures to prevent recurrence will be formulated.","jir_summary":"### Investigation Overview and Results\nThe Special Investigation Committee was commissioned by KDDI on January 14, 2026, to investigate fictitious circular transactions without substance at Biglobe and G-Plan. The investigation period spanned from January 14 to March 31, 2026, during which electronic data was collected, and hearings and surveys of related parties were conducted. The investigation revealed that fictitious circular transactions, led by G-Plan, had been continuously conducted from August 2018 to December 2025, with about 99.7% of sales recognized as fictitious. However, it was confirmed that this was not an organizational issue.\n\n### Impact Amount and Recurrence Prevention Measures\nThe accounting impact amounts to a sales correction of \u25b2246.1 billion yen, a gross profit correction of \u25b249.9 billion yen, and an external leakage amount of \u25b232.9 billion yen. The investigation clarified the roles and motives of involved parties and analyzed causes of fraud risk and countermeasures to avoid detection of fictitious circular transactions. Going forward, effective recurrence prevention measures tailored to the management systems of each group company will be formulated and steadily implemented, with strong expectations for progress.","jir_financial_highlights":"Sales subject to correction: \u25b2246.1 billion yen (Unknown)\nGross profit subject to correction: \u25b249.9 billion yen (Unknown)\nAmount leaked externally: \u25b232.9 billion yen (Unknown)","jir_category":"","jir_hashtags":"#KDDI, #SpecialInvestigation, #FictitiousCircularTransaction, #FraudInvestigation, #IR","jir_key_figures":"Investigation period: 2026-01-14 to 2026-03-31\nSales subject to correction: \u25b2246.1 billion yen\nRatio of sales from fictitious circular transactions: Approximately 99.7%","jir_meta_title":"KDDI Special Investigation Committee Report: Impact of Sales Correction \u25b2246.1 Billion Yen due to Fictitious Circular Transactions","jir_meta_description":"KDDI's Special Investigation Committee identified needed corrections of \u25b2246.1 billion yen in sales and \u25b249.9 billion yen in gross profit due to fictitious circular transactions. Organizational involvement was denied, and recurrence prevention measures are planned.","jir_og_title":"KDDI Fictitious Circular Transaction Investigation Results Announced: Sales Impact of \u25b2246.1 Billion Yen","jir_og_description":"KDDI's Special Investigation Committee uncovered significant sales corrections required due to fictitious circular transactions. Focus is now on forthcoming recurrence prevention measures.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":6845,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-38269","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Investigation Results by the Special Investigation Committee - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9433\/ir\/9433-20260331-14_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9433\/ir\/9433-20260331-14_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9433\/ir\/9433-20260331-14_wp_disclosure_update\/\",\"name\":\"Investigation Results by the Special Investigation Committee - 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