Raccoon Holdings, Inc. engages in the provision of online business transaction services. It operates through the following segments: Electronic Commerce (EC), Paid, and Accounts Receivable Guarantee. The EC segment manages the "super delivery" BtoB site. The Paid segment handles the BtoB deferred payment settlement service "Paid". The Accounts Receivable Guarantee segment offers accounts receivable guarantee services to customers. The company was founded by Isao Ogata in September 1993 and is headquartered in Tokyo, Japan.