{
  "commentary": [
    "- 取締役構成は社内執行（谷村尚永代表執行役員・髙橋和樹専務執行役員）の2名と、社外取締役7名（大原慶子・正宗・武藤華子・田島穣・石黒正・船山雅史・迫本栄二）の合計9名で、社外取締役比率が77.8%と極端に高い独立性重視の構成。\n- 社外取締役の経歴は有価証券報告書での開示が限定的で、24_specialty.csv では7名全員が「経歴情報なし・詳細不明」と分類されており、社外取締役の選任基準が外部開示資料からは追跡困難な状態にある。\n- 女性取締役は大原慶子（1959年生まれ）・武藤華子（1965年生まれ）の2名で、社外取締役のうち約29%が女性となる構成。プライム市場移行後の女性取締役要件には対応する配置となっている。\n- 専門領域の分布は経営層が金融商品設計系（谷村・髙橋）に集約され、社外取締役は独立監督機能を担うものの専門領域の開示が限定的であり、リース・信託・PE・不動産・航空事業を統合する複雑な事業構造に対する社外監督の専門性確保が、ガバナンス上の論点となる。"
  ],
  "executives": [
    {
      "FY": "FY19",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役専務執行役員",
      "髙橋和樹": "取締役専務執行役員",
      "船山雅史": "取締役",
      "大原慶子": "取締役",
      "迫本栄二": null,
      "田島穣": null,
      "正宗": null,
      "武藤華子": null
    },
    {
      "FY": "FY20",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役専務執行役員",
      "髙橋和樹": "取締役専務執行役員",
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": null,
      "正宗": null,
      "武藤華子": null
    },
    {
      "FY": "FY21",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役",
      "髙橋和樹": "取締役専務執行役員",
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": null,
      "正宗": null,
      "武藤華子": null
    },
    {
      "FY": "FY22",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役",
      "髙橋和樹": "取締役専務執行役員",
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": "取締役",
      "正宗": null,
      "武藤華子": null
    },
    {
      "FY": "FY23",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役",
      "髙橋和樹": null,
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": "取締役",
      "正宗": "取締役",
      "武藤華子": "取締役"
    },
    {
      "FY": "FY24",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役",
      "髙橋和樹": null,
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": "取締役",
      "正宗": "取締役",
      "武藤華子": "取締役"
    },
    {
      "FY": "FY25",
      "谷村尚永": "代表取締役社長代表執行役員",
      "石黒正": "取締役",
      "髙橋和樹": null,
      "船山雅史": null,
      "大原慶子": "取締役",
      "迫本栄二": "取締役",
      "田島穣": "取締役",
      "正宗": "取締役",
      "武藤華子": "取締役"
    }
  ],
  "specialties": [
    {
      "name": "大原慶子",
      "specialty": "経歴情報なし・詳細不明"
    },
    {
      "name": "正宗",
      "specialty": "経歴情報なし・詳細不明"
    },
    {
      "name": "武藤華子",
      "specialty": "経歴非開示・詳細不明"
    },
    {
      "name": "田島穣",
      "specialty": "経歴情報なし・専門不明"
    },
    {
      "name": "石黒正",
      "specialty": "経歴情報なし・詳細不明"
    },
    {
      "name": "船山雅史",
      "specialty": "経歴情報なし・専門不明"
    },
    {
      "name": "谷村尚永",
      "specialty": "経歴情報なし・専門不明"
    },
    {
      "name": "迫本栄二",
      "specialty": "経歴情報なし・詳細不明"
    },
    {
      "name": "髙橋和樹",
      "specialty": "経歴情報なし・詳細不明"
    }
  ],
  "remuneration": [
    {
      "FY": "FY19",
      "period": "2019/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 127605000,
      "base": 127605000,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 2,
      "avg_per_person": 63802500,
      "source_filing": "2019-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY19",
      "period": "2019/9",
      "category": "社外役員",
      "total_amount": 48272000,
      "base": 48272000,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 7,
      "avg_per_person": 6896000,
      "source_filing": "2019-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY20",
      "period": "2020/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 149883000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 3,
      "avg_per_person": 49961000,
      "source_filing": "2020-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY20",
      "period": "2020/9",
      "category": "社外役員",
      "total_amount": 45537000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 6,
      "avg_per_person": 7589500,
      "source_filing": "2020-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 128897000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 3,
      "avg_per_person": 42965666,
      "source_filing": "2021-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "category": "社外役員",
      "total_amount": 43646000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 6,
      "avg_per_person": 7274333,
      "source_filing": "2021-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 116000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 3,
      "avg_per_person": 38666666,
      "source_filing": "2022-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "category": "社外役員",
      "total_amount": 43000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 6,
      "avg_per_person": 7166666,
      "source_filing": "2022-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 115000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 3,
      "avg_per_person": 38333333,
      "source_filing": "2023-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "category": "社外役員",
      "total_amount": 50000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 6,
      "avg_per_person": 8333333,
      "source_filing": "2023-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 109000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 3,
      "avg_per_person": 36333333,
      "source_filing": "2024-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "category": "社外役員",
      "total_amount": 66000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 9,
      "avg_per_person": 7333333,
      "source_filing": "2024-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "category": "取締役（社外取締役を除く）",
      "total_amount": 195000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 2,
      "avg_per_person": 97500000,
      "source_filing": "2025-09-30",
      "extract_memo": null
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "category": "社外役員",
      "total_amount": 70000000,
      "base": null,
      "bonus": null,
      "performance": null,
      "non_monetary": null,
      "headcount": 9,
      "avg_per_person": 7777777,
      "source_filing": "2025-09-30",
      "extract_memo": null
    }
  ],
  "officer": [
    {
      "name": "大原慶子",
      "as_of": "2026-09",
      "birthdate": "1959-10-18",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "正宗",
      "as_of": "2026-09",
      "birthdate": "1960-04-05",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "武藤華子",
      "as_of": "2026-09",
      "birthdate": "1965-04-16",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "田島穣",
      "as_of": "2026-09",
      "birthdate": "1958-01-24",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "石黒正",
      "as_of": "2026-09",
      "birthdate": "1955-04-26",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "船山雅史",
      "as_of": "2020-09",
      "birthdate": "1952-08-30",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "谷村尚永",
      "as_of": "2026-09",
      "birthdate": "1959-07-25",
      "role": "代表取締役社長代表執行役員",
      "first_career": null,
      "shares_held": 2199600,
      "romaji": null
    },
    {
      "name": "迫本栄二",
      "as_of": "2026-09",
      "birthdate": "1956-11-04",
      "role": "取締役",
      "first_career": null,
      "shares_held": null,
      "romaji": null
    },
    {
      "name": "髙橋和樹",
      "as_of": "2023-09",
      "birthdate": "1963-06-07",
      "role": "取締役専務執行役員",
      "first_career": null,
      "shares_held": 62084,
      "romaji": null
    }
  ]
}