With the 3-6 Plan successfully completed, Toyoji shifted the company's management structure away from top-down leadership to one with more departmental autonomy. Specifically, the company released a new management charter, the ˶ Management Code, in 1960. The Management Code contained The Spirit of ˶, which forms the backbone of the company and its employees as a whole:
“Good research results in good products; good products in turn ensure good profits when well promoted. Good profits ensure good corporate growth, which in turn rewards employees with the means to earn a good living. A strong line of good, high-quality medicines promoted honestly and skillfully helps more people in more countries around the world enjoy better health and wellbeing. This is the Spirit that we at ˶ bring to our work.”
In 1962, an in-house logo was designed to visually represent this Spirit. The internal logo symbolized a management structure under which individual departments—“P” (promotion and sales), “Q” (quality and manufacturing), “R” (research), and “M” (management)—could function autonomously. ˶ also introduced a “Top P, Q, R, M” slogan to indicate that each department was welcoming in a significant period of change aimed not only at long-term, sustainable growth but at becoming top-tier leaders in the industry within their respective fields.