Three Japanese banks with employees still listed as missing after the Sept. 11 terrorist attacks in New York are refusing to attend a government-sponsored memorial service and vigil in Tokyo planned for today.

Officials of Fuji Bank, Chuo Mitsui Trust & Banking Co. and Nishi-Nippon Bank -- which had offices in the demolished World Trade Center -- say they have no plans to send representatives to the event, which will be held this afternoon at the Tokyo Big Sight hall.

Twelve Fuji Bank employees who were at the World Trade Center at the time of the attack are missing, along with three staff of Chuo Mitsui and two from Nishi-Nippon.

Officials from the three banks say it would not be appropriate to hold the memorial for the victims before they are confirmed to be dead.

"The event looks like a memorial service, I don't think we should attend out of consideration for the feelings of the families with missing relatives," a Chuo Mitsui executive said.

A Fuji official said that no one from the bank plans to attend.

Officials at Nishi-Nippon also gave similar reasons for refusing to attend.

"As we are still searching for two missing colleagues, it would be difficult to accept the invitation," a Nishi-Nippon official said.

"Both our head office and the people in charge of overseeing the search are in Fukuoka and it is difficult for us to send people to Tokyo," the official said.

Officials at Nomura Research Institute, who lost two employees in the attack, say they have not decided whether to attend the event, adding that relatives of their missing employees are currently in New York trying to determine the fate of their loved ones.

The Foreign Ministry has defended the government's decision to hold the memorial service and vigil, saying "We want to pay our condolences to the victims as well as to extend our hopes and prayers that all missing people will be rescued."

Among those expected to attend are Prime Minister Junichiro Koizumi, U.S. Ambassador to Japan Howard Baker, and representatives from the America-Japan Society, the Federation of Economic Organizations and foreign student organizations.