The internal institutionalization of business ethics becomes more important when viewed from the perspective of what can be described as "Business Ethics", which is designed to prevent any corporate scandal from occurring in the first place and also to promote sound corporate behavior. It is connected with corporate sustainable development. "Sound corporate behavior" is promoted through discussion of the meaning and importance of ethical behavior, and enlightenment in an organization. Thinking about "the best practice" or "do the right thing" becomes an ethical edge and finally the guidepost to ethical corporation. However, the construction of a perfect organization with no possibility of scandals occurring is in many ways almost impossible. The organization and its members occasionally cause a scandal simultaneously acknowledging unethical behaviors as a matter of unpleasant necessity. Such examples of unethical behavior sometimes occur by an almost imperceptible process. Moreover, an individual who behaves with malice tries to cause illegal act by evading any laws. The scandal should be prevented well in advance, and steps be taken to do what is considered necessary in order to conduct business in a manner that is compatible with acceptable ethical standards. This should be approached in such a way, so as to ensure that the least damage is done to society even if such an incident happens by chance. This is a part of the social responsibility expected of a corporation as a public organ. In this report, I would like to propose the internal institutionalization of "The Ethics Help & Reporting System" within the corporation so that it may have an important "self-cleansing" function in business ethics. Consequently this avoids the risk of a scandal occurring, and also minimizes adverse effects should it happen by any chance.