1 Dawn of Corporate Governance: Japan must change.- 2 Cash Valuation Assessment of Japanese Corporations: When 100 yen is Valued at 50 yen.- 3 Abenomics Requires Enhancement of Corporate Value via ROE.- 4 Equity Spread and Value Creation.- 5 Value Creative Investment Criteria.- 6 Optimal Dividend Policy based on Optimal Capital Structure.- 7 Synchronization of Non-financial Capital and Value Creation: Japan should show ROE of ESG.- 8 Appendix:...