Section IV

The FY2026 Dispatch Contract and Circumstances Following the Absorption Merger

On March 31, 2026, the Tokyo District Court delivered its judgment at first instance in the Preservation of Status Case.

The following day, April 1, 2026, was designated as the contract date for the Yokohama City Board of Education's FY2026 Assistant Language Teacher (ALT) Dispatch Services Contract.

Thereafter, on May 18, 2026, Link and Motivation Inc. publicly announced that Interac Kanto South Co., Ltd. would cease to exist as the absorbed company, with Link Interac Co., Ltd. becoming the surviving company through an absorption merger.

Subsequently, on May 27, 2026, the Yokohama City Board of Education published the official “FY2026 Contract Results for the Dispatch of Assistant Language Teachers to Elementary Schools.” That publication stated:

  • Contract Date: April 1, 2026;
  • Contract Amount: ¥1,143,961,987; and
  • Contracting Party: Interac Kanto South Co., Ltd.

Meanwhile, according to the National Tax Agency Corporate Number Publication Site, the corporate registration of Interac Kanto South Co., Ltd. was officially closed on July 7, 2026, following its dissolution through absorption merger.

Despite this, the Applicant continued to receive documents issued in the name of Interac Kanto South Co., Ltd., including a notification and invoice dated July 15, 2026.

Furthermore, the Worker Dispatch License information published by the Ministry of Health, Labour and Welfare continued, as of the date of this Request, to display Worker Dispatch License No. 派14-301174 as though it remained valid for Interac Kanto South Co., Ltd.

In light of these circumstances, on July 16 and July 17, 2026, the Applicant transmitted facsimiles to the Yokohama City Board of Education together with supporting documentation and also contacted the Board by telephone to request confirmation of the following matter:

Under which Worker Dispatch License Number is the current ALT dispatch contract presently being performed?

However, as of the date of this Request, the Applicant has not received an explanation that clearly identifies the legal basis upon which the Yokohama City Board of Education understands the contract to be operating.

The Applicant therefore submits that clarification of the administrative treatment of the FY2026 Worker Dispatch Contract is necessary to determine whether the contract has continued under lawful administrative authority following the dissolution of the corporate entity identified as the contracting party.