In this paper, the examination will be conducted on the basis of the examples of companies that allowed us to publish data not usually made public, such as employment rate trends, turnover rates, and retention rates. The main reasons why Japanese companies hire people with disabilities are to ensure compliance with laws and regulations (i.e., achieving legal employment rates regarding people with disabilities) and fulfill corporate social responsibilities (CSR). Special subsidiary companies with the aim of achieving certain employment rates for the group as a whole in order to comply with legislative changes have begun accepting new work orders so that they can hire multiple people. These companies then provide skills development through on-the-job training for competency. In addition, they implement close individual personnel management to increase retention. This type of management is the key to exploring and understanding the reasonable accommodation of people with disabilities.