About Us

Company Overview

Trade Name Value Planning Co., Ltd.
Established June 9, 1994
President & CEO

Norio Imoto

Head Office Address

7-2-17 Sakaguchi-dori, Chuo-ku, Kobe, Hyogo 651-0062
Tel. 81-078-222-7074  Fax. 81-078-222-8177

Beautiful Legs Laboratory

6-1-5 Kamidutsui-dori, Chuo-ku, Kobe, Hyogo 651-0062
Tel. 81-078-230-3034  Fax. 81-078-230-1934

Hospitarity Laboratory

7-1-1 Kamitsutsui-dori Chuo-ku Kobe Hyogo 651-0061
Tel. 81-78-221-1593  Fax. 81-78-221-1591

Tokyo Branch Office

TOPHILL Namiki, 1-19-13 Dogenzaka, Shibuya-ku, Tokyo 150-0043
Tel. 81-03-5459-3434  Fax. 81-03-3463-6080

Capital 300 Million Yen

Our Business

Manufacturer, wholesaler, and retailer of clothing for women, men, and children

Number of Employees


Group Companies

Distribution Network (Approximately 800 Employees)

Value Planning Hong Kong Ltd.
Value Planning Singapore Pte. Ltd.
Value Planning Taiwan Co. Ltd.      



Ten minutes by Kobe municipal bus from Sannomiya Station, get off at Kumochicho Itchome bus stop.
Ten-minute walk from Shin-Kobe Station (subway) or Sanyo Shinkansen lines.
Eight-minute walk from Hankyu Kasuganomichi Station.

Our History

June 1994

Value Planning began operations in Kitano-cho, Chuo-ku, Kobe, Japan.

August 1994

Launch of “Hip Up Calecons” under the original brand Value Planning. This unique underwear creates the effect of raised hips.

January 1995

Value Planning incurs damage by Great Hanshin-Awaji Earthquake.

May 1995

Head office relocates to Ninomiya-cho, Chuo-ku, Kobe, from Kitano-cho.

August 1995

Launch of the original brand “Ebok”
Release of “AHT” line of fashionably lightweight and heat-retaining underwear focusing on the functionality of warmth.

April 1999

Launch of the B-Three Miracle Stretch Pants that give an unprecedented level of comfort and fit by applying our 360-degree stretch fabric made up of original threads.

February 2000

Capital increases to 40 million.

March 2000

First B-Three shop opens in the Motomachi area of Kobe.

October 2000

Launch of the B-Three “Rakuchin shoes,” meticulously designed to be functionally easy to walk in and comfortable.

February 2001

Exhibit in the Ambiente Internationale Frankfurter Messe in Frankfurt, Germany

September 2001

Exhibit in the WWD Magic Show in Las Vegas, USA

December 2001

Capital increases to 80 million.

May 2002

Headquarters relocation to Sakaguchi-dori, Chuo-ku, Kobe from Ninomiya-cho.

February 2004

Capital increases to 99.5 million.

March 2005

Branch office established in Tokyo, Japan.

May 2005

Recipient of the “7th Tenant Prize and Kirari Prize—Developer’s Choice” sponsored by the Senken Newspaper.

October 2005

Certification by the Japan Electronic Data Interchange Council (JIPDEC) for Privacy Mark

February 2006

Capital increases to 300 million.

September 2006

Acquisition of ISO14001 certification for environmental management systems.

November 2006

Opening of 100th B-Three shop in Tachikawa, Tokyo
Delivery of “future vision presentation” in commemoration of its 100th B-Three shop opening.

July 2007

Creation of a pair of pants ten times the size of a standard B-Three product, certified by Guinness as the world’s largest pair of pants.

September 2007

Acquisition of ISO9001 certification for international quality management systems.

February 2008

Designation of the third of every month as “B-Three Day” and February 2 as “Stretch Pants Day” in commemoration.

Establishment of the Beautiful Legs Laboratory.

March 2011

Donation of 33.3 million yen to the Japanese Red Cross Society for the Eastern Japan Earthquake Disaster Relief Fund

August 2012

Exhibition in the All Japan Show in China 2012 in Shanghai, China

March 2013

Opening of B-Three MEN Sannomiya Center-gai, the company’s first stretch-pants specialty shop for men.

June 2013

An overseas subsidiary is established in Hong Kong and “B-Three” is opened as the first overseas shop.

September 2013

Certification is acquired for the information security management system standard “ISO27001”

November 2013

An overseas subsidiary is established in Singapore and “B-Three” is opened as the first Singapore shop.

December 2013

The Company is selected by the Ministry of Economy and Trade and Industry for the product manufacturing section of “300 Gambaru Businesses”.

June 2014

“Beautiful Legs Laboratory” is newly opened as a stretch pants research facility.

October 2014

An overseas subsidiary is established in Taiwan and “B-Three” is opened as the first Taiwan shop


ISO 9001 Certification acquisition

On September 19, 2007, Value Planning Co., Ltd. was awarded ISO 9001 certification for international quality management systems as defined by the International Standard Organization (ISO: Central Secretariat based in Geneva, Switzerland).

Now and always, to satisfy our customers with service and products, we rigorously conduct quality management system operations and continuously improve system validity. Regarding customer satisfaction as the most important reward for all our business activities, we will earnestly strive to do our best in every business function.

FM 522453 / ISO 9001

ISO14001 Certification acquisition

On September 7, 2006, Value Planning Co., Ltd. was awarded ISO 14001 certification for international environmental management systems as defined by the International Standard Organization (ISO: Central Secretariat based in Geneva, Switzerland).

Now and always, we plan to conduct business activities in consideration of the Earth’s environment, provide merchandises of low burden on the environment, contribute to preservation of the Earth’s environment, and ensure continuous development of economic activities. Thus, we plan to remain a “trusted company.”

EMS 508442 / ISO 14001

ISO27001 Certification acquisition

On September 21, 2013, Value Planning Co. Ltd., acquired the certification “ISO27001,” which certifies that is has achieved the international information security standard provided for by the International Organization for Standardization (ISO: Central Secretariat, Geneva, Switzerland).

Using this opportunity, more than ever before it is maintaining and improving its information security management system, establishing an improved corporate system, and striving to further strengthen its products that offer peace of mind and reliability to customers.

IS 596366 / ISO 27001

Guinness Record


Value Planning created a pair of pants that was 10 times the size of a standard B-Three product, which was certified by the Guinness World Records as the world's largest pair of pants.

The record-holding pants measured six meters in the waist and ten meters in length, just making it into the record books with the world's largest leg length.

Value Planning will continue to tackle new challenges on the basis of the spirit of "thinking outside the box"—our corporate philosophy.

guinness records:img

Left: Standard size of a pair of B-Three pants
Center: Human being
Right: Guinness world record-holding pants