{"url_path":"/sec/lgps/10-k/2026/item-16d","section_key":"item-16d","section_title":"Item 16D EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/2040290/0001493152-26-032936-index.html","accession_number":"0001493152-26-032936","cik":"0002040290","ticker":"LGPS","issuer_name":"LOGPROSTYLE INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2040290/0001493152-26-032936-index.html","primary_entity_key":"0002040290","primary_entity_name":"LOGPROSTYLE INC."},"word_count":100,"has_tables":true,"body_markdown":"**ITEM\n16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES**\n\n \n\nUnder\nthe Companies Act, we have elected to structure our corporate governance system as a company with a separate board of corporate auditors\nand therefore, do not have an audit committee. For foreign private issuers, use of a board of corporate auditors in compliance with home\ncountry rules is permitted under Rule 10A-3(c)(3) of the Exchange Act. Our reliance on Rule 10A-3(c)(3) does not, in our opinion, materially\nadversely affect the ability of our board of corporate auditors to act independently and to satisfy the other requirements of Rule 10A-3."}