F&M CO., LTD. is a Japan-based company primarily engaged in outsourcing business. The Company has four business segments. The Outsourcing segment provides bookkeeping services to life insurance sales staffs and other individual employers and small companies. The F&M Club segment provides general affair and financial information services for company clients. The Tax House segment is engaged in the operation of voluntary chain for tax practitioners and accountants and general bookkeeping services. The Real Estate Leasing segment is engaged in the provision of real estate leasing services. The Company also engages in the system development business, the management of qualified school athena and franchisors.