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The Japan unit of U.S. consumer products giant Procter & Gamble Co. and Shiseido Co., the market leader in Japan’s cosmetics industry, ranked first and second in terms of the work environment they offer female employees, according to a magazine survey published Monday.

Nikkei Home Publishing Inc., publisher of Nikkei Woman, a business magazine for women, announced the top 10 firms based on such factors as the number of female executives and employees, and equality of opportunity for men and women to advance.

The survey of 372 companies was conducted in February to mark 20 years since the Equal Employment Opportunity Law took effect.

At Procter & Gamble Far East Inc., about 16 percent of senior executives and more than a quarter of section chiefs are women.

Shiseido earned points, particularly for its in-house child-care centers and the length of service of its female employees, who have worked for the company for an average of more than 16 years.

IBM Japan Ltd. ranked third, followed by consumer electronics company Sharp Corp., staffing firm Pasona Inc., and electronics giants Matsushita Electric Industrial Co. and Sony Corp.