Raccoon Holdings, Inc. engages in the provision of online business transaction services. It operates through the Electronic Commerce (EC) and Financial Business segments. The EC segment manages the super delivery buyer to buyer (BtoB) site. The Financial Business segment operates the following BtoB postpaid settlement services: Paid, T&G Accounts Receivable Guarantee, and URIHO. The company was founded by Isao Ogata in September 1993 and is headquartered in Tokyo, Japan.