Exhibit 1.4

                                  (Translation)

                   REGULATIONS OF BOARD OF CORPORATE AUDITORS
                                       OF
                               RICOH COMPANY, LTD.

(Purpose)

Article 1.  Pursuant to laws, ordinances and the Articles of Incorporation,
            these Regulations shall set forth matters concerning the Board
            of Corporate Auditors of the Company.

(Organization)

Article 2.  The Board of Corporate Auditors shall consist of all Corporate
            Auditors.

(Objectives of Board of Corporate Auditors)

Article 3.  The Board of Corporate Auditors shall receive reports, discuss or
            resolve important matters relating to audits; provided, however,
            that each Corporate Auditor shall not be prevented from exercising
            its power.

(Holding of Meetings)

Article 4.  Meetings of the Board of Corporate Auditors shall be held, as a
            general rule, at least once every three (3) months; provided,
            however, that meetings may be held from time to time whenever
            necessary.

(Person Convening Meetings and Chairman)

Article 5.  (1) The Board of Corporate Auditors shall elect a Chairman of the
            Board of Corporate Auditors from among the Corporate Auditors.

            (2) The Chairman of the Board of Corporate Auditors shall convene
            and manage the meetings of the Board of Corporate Auditors and
            conduct the duties delegated thereto by the Board of Corporate
            Auditors; provided, however, that each Corporate Auditor shall not
            be prevented from exercising its powers.

            (3) The term of the Chairman of the Board of Corporate Auditors
            shall be one year from the meeting of the Board of Corporate
            Auditors held immediately after the completion of the Ordinary
            General Meeting of Shareholders.

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(Convocation Notice)

Article 6.  (1) A notice of convocation of a meeting of the Board of
            Corporate Auditors shall be dispatched to each Corporate Auditor at
            least three (3) days prior to the date set forth for such meeting.

            (2) With the consent of all Corporate Auditors, a meeting of the
            Board of Corporate Auditors may be held without the convocation
            procedure.

(Method of Adopting Resolutions)

Article 7.  (1) Resolutions of the Board of Corporate Auditors shall be
            adopted by the majority vote of all Corporate Auditors except for
            resolutions relating to the dismissal of Accounting Auditors
            provided in paragraph (2) of Article 14 and resolutions exempting
            Directors from liability, etc. provided in Article 17.

            (2) The resolutions shall be adopted after taking into deliberation
            all sufficient information and materials.

(Resolutions relating to Audit Policies, etc.)

Article 8.  (1) Matters such as audit policy, audit plan, audit methods,
            assignment of audit work, budget for audit expenses and independent
            outside advisors' expenses, etc. shall be determined by a resolution
            of the Board of Corporate Auditors following discussions at a
            meeting of the Board of Corporate Auditors at the commencement of an
            audit.

            (2) All matters other than those referred to in the preceding
            paragraph, which any Corporate Auditor deems necessary in order to
            fulfill his/her duties, shall be determined by a resolution of the
            Board of Corporate Auditors.

(Regular Meetings, etc. with the Representative Directors)

Article 9.  (1) The Board of Corporate Auditors shall hold regular meetings
            with the Representative Directors to exchange opinions on any issues
            to be addressed by the Company, the status of the preparation of the
            environment for the Corporate Auditor's audit, important audit
            items, etc. and to make any other requests as the Board of Corporate
            Auditors may deem necessary, so as to endeavor to deepen its mutual
            understanding with the Representative Directors.

            (2) The Board of Corporate Auditors shall explain the audit policy
            and the audit plan as well as the extent to which the audit has been
            conducted and the results thereof to the Representative Directors
            and, as deemed necessary, the Board of Directors.

            (3) In addition to the matters set forth by law, the Board of
            Corporate Auditors shall, upon discussion with the Directors,
            determine matters to be reported by the Directors and may receive
            reports on such matters from the Directors.

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(Report by Corporate Auditors to the Board of Corporate Auditors)

Article 10. (1) Each Corporate Auditor shall report to the Board of
            Corporate Auditors on the status of conducting its duties from time
            to time and whenever requested by the Board of Corporate Auditors.

            (2) Any Corporate Auditor who receives a report from an Accounting
            Auditor (KAIKEI KANSANIN), a Director or any other person shall make
            a report to the Board of Corporate Auditors.

            (3) Corporate Auditors may request the Accounting Auditors,
            Directors or any other related persons to attend the meeting of the
            Board of Corporate Auditors and to provide an opinion or a report to
            the Board of Corporate Auditors as it deems necessary.

(Measures for Special Reports)

Article 11. (1) In the case that the Board of Corporate Auditors receives a
            report from a Director that such Director has found a fact that may
            cause material damage to the Company, the Board of Corporate
            Auditors shall deliberate whether or not any investigation is
            necessary.

            (2) In the case that the Board of Corporate Auditors receives a
            report from an Accounting Auditor that such Accounting Auditor has
            discovered unfair practices of a Director pertaining to the duties
            of a Director or any material fact which is in violation of the
            laws, ordinances or the Articles of Incorporation, the Board of
            Corporate Auditors shall take the same measure as referred to in the
            preceding paragraph.

(Measures for Internal and External Claims and Accusations)

Article 12. (1) The Board of Corporate Auditors shall delegate a part of its
            business to accept, keep and handle claims and accusations of any
            flaws concerning accounting, internal accounting controls or
            auditing to the Corporate Social Responsibility (hereinafter the
            "CSR") Enhancement Section.

            (2) In the case that the Board of Corporate Auditors receives from
            the CSR Enhancement Section a report on the claims and accusations
            described in the previous paragraph concerning the matters stated
            below, Article 11, Paragraph 1 shall apply MUTATIS MUTANDIS:

            1.  Matters stated in the Corporate Auditors' audit report (relating
                to Article 133, Paragraph 1 of the Commercial Code Enforcement
                Rules);

            2.  Matters relating to derivative actions by shareholders;

            3.  Important matters affecting the corporate performance; and

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            4.  Other material violations of compliance and important flaws
                concerning accounting, internal accounting controls or auditing.

(Preparation of Audit Reports)

Article 13. (1) The Board of Corporate Auditors shall receive financial
            documents, etc. from the Directors and the audit report, etc. from
            the Accounting Auditors. The Board of Corporate Auditors may cause a
            Full-Time Corporate Auditor to receive such documents.

            (2) The Board of Corporate Auditors shall receive a report from the
            Corporate Auditors on matters covered by the audit report, etc. and
            prepare its audit report through discussions among themselves.

            (3) If any Corporate Auditor expresses a different opinion, such
            opinion shall be stated in the audit report.

            (4) Each Corporate Auditor shall sign, and affix his/her seal to,
            the audit report manually or electronically. Full-Time Corporate
            Auditors shall be named as such in the audit report.

(Resolutions on Appointment, Non-Reappointment and Discharge of Accounting
Auditors)

Article 14. (1) The following matters relating to the appointment,
            non-reappointment and discharge of Accounting Auditors shall be
            determined by a resolution of the Board of Corporate Auditors:

            1.  Consent to the proposal concerning the appointment,
                non-reappointment and discharge of Accounting Auditors to be
                submitted to the Meeting of the Shareholders;

            2.  Request to include the appointment, non-reappointment and
                dismissal of an Accounting Auditors in the agenda of the Meeting
                of the Shareholders;

            3.  Request to submit a proposal relating to the appointment of the
                Accounting Auditors to the Meeting of the Shareholders; and

            4.  Appointment of provisional Accounting Auditors, in case of an
                absence in the office of the Accounting Auditors.

            (2) In the case that the Board of Corporate Auditors shall discharge
            Accounting Auditors based upon any reason provided for by statute, a
            resolution of the Board of Corporate Auditors for such discharge
            shall be adopted unanimously. In such case, the Corporate Auditor
            designated by the Board of Corporate Auditors shall report such
            discharge and the reason thereof at the first Meeting of the
            Shareholders held immediately after such discharge.

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(Resolutions of Appointment and Discharge of Independent Outside Advisors)

Article 15. Independent Outside Advisors shall be appointed and discharged
            by a resolution of the Board of Corporate Auditors.

(Right to Give Consent and Proposal concerning the Appointment of Corporate
Auditors)

Article 16. The following matters concerning the appointment of the
            Corporate Auditors shall be determined by a resolution of the Board
            of Corporate Auditors:

            (1) Consent to the proposal concerning the appointment of a
            Corporate Auditor to be submitted to the Meeting of the
            Shareholders;

            (2) Request to include the appointment of a Corporate Auditor in the
            agenda of the Meeting of the Shareholders; and

            (3) Request to submit a proposal relating to the appointment of a
            Corporate Auditor to the Meeting of the Shareholders.

(Consent of the Board of Corporate Auditors Relating to Exempting Directors from
Liability, etc.)

Article 17. Consent of the Board of Corporate Auditors relating to the
            following matters shall be obtained by the unanimous resolution of
            the Board of Corporate Auditors:

            (1) Consent relating to a proposal exempting Directors from their
            liabilities that the Board of Directors plans to submit to the
            Ordinary General Meeting of Shareholders;

            (2) Consent relating to a proposal to amend the Articles of
            Incorporation to enable the Company to exempt Directors from their
            liabilities by a resolution of the Board of Directors that the Board
            of Directors plans to submit to the Ordinary General Meeting of
            Shareholders;

            (3) Consent relating to a proposal to exempt Directors from their
            liabilities that a Director plans to submit to a meeting of the
            Board of Directors pursuant to the provisions of the Articles of
            Incorporation;

            (4) Consent relating to a proposal to amend the Articles of
            Incorporation to enable the Company to enter into an agreement with
            any outside Director (SHAGAI TORISHIMARIYAKU) to exempt such outside
            Director from his/her liabilities that the Board of Directors plans
            to submit to the Ordinary General Meeting of Shareholders; and

            (5) Consent relating to the Company providing assistance to the
            defendant Director(s) in a shareholders' derivative action.

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(Report and Confirmation of the Contents of the Securities Report and the Annual
Report)

Article 18. The Board of Corporate Auditors shall receive reports from the
            Disclosure Committee and confirm the contents of the Securities
            Report prepared pursuant to the Securities and Exchange Law and the
            Annual Report on Form 20-F prepared pursuant to the United States
            Securities Exchange Act of 1934, as amended.

(Pre-Approval relating to the Independence of Accounting Auditors)

Article 19. (1) The Board of Corporate Auditors shall pre-approve the Audit
            Services and Non-Audit Services to be provided to the Company and
            its subsidiaries by Accounting Auditors.

            (2) The Board of Corporate Auditors shall enact "Audit and Non-Audit
            Services Pre-Approval Policy" as its policy and procedures for
            pre-approval.

            (3) The Board of Corporate Auditors may, by resolution, delegate its
            business of pre-approval to an outside Corporate Auditor (SHAGAI
            KANSAYAKU).

(Consultation concerning Exercising Powers of the Corporate Auditor)

Article 20. The Corporate Auditor may consult each other at a meeting of the
            Board of Corporate Auditors prior to the performance of their duties
            or exercise of their powers on the following matters:

            1.  Providing an explanation to respond to inquiries posed in
                writing by a shareholder prior to the Meeting of the
                Shareholders;

            2.  Reporting to the Board of Directors and requesting to convene
                a meeting thereof, etc.;

            3.  Providing an opinion on proposals, documents and other material
                to be submitted to the Meeting of the Shareholders;

            4.  Requesting an injunction for an unlawful action by a
                Director;

            5.  Providing an opinion at the Meeting of the Shareholders as to
                the appointment, discharge, resignation of and remuneration for
                Corporate Auditors;

            6.  Matters concerning a litigation between the Company and a
                Director; and

            7.  Other matters relating to a filing of any litigation.

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(Consultation Concerning the Election of Full-Time Corporate Auditors and
Remuneration)

Article 21. With the consent of all of the Corporate Auditors, the election
            of Full-Time Corporate Auditors from among the Corporate Auditors
            and remuneration therefor may be discussed at a meeting of the Board
            of Corporate Auditors.

(Appointment of Full-Time Corporate Auditors)

Article 22. The Corporate Auditors may elect Full-Time Corporate Auditors
            from among themselves.

(Minutes)

Article 23. (1) The summary of the proceedings at a meeting of the Board of
            Corporate Auditors and the results thereof shall be contained and
            recorded in the minutes of the meeting of the Board of Corporate
            Auditors, to which each Corporate Auditor present at such meeting
            shall print his/her name and affix his/her seal or provide a
            signature in electronic format. The minutes of the meeting of the
            Board of Corporate Auditors shall be treated in the same manner as
            the minutes of the meeting of the Board of Directors.

            (2) The minutes referred to in the preceding paragraph shall be kept
            for ten (10) years at the principal office of the Company.

(Board of Corporate Auditors Office)

Article 24. The Board of Corporate Auditors Office shall handle matters such
            as the convocation of meetings of the Board of Corporate Auditors,
            drafting of the minutes, and other work concerning the
            administration of the Board of Corporate Auditors meeting.

(Audit Standards of Corporate Auditors)

Article 25. All matters relating to the Board of Corporate Auditors and
            audits by the Corporate Auditors shall comply with the laws,
            ordinances, the Articles of Incorporation and the Regulations of the
            Board of Corporate Auditors, as well as the Audit Standards of the
            Corporate Auditors determined by the Board of Corporate Auditors.

(Amendment to or Abolition of These Regulations)

Article 26. The Board of Corporate Auditors is authorized and empowered to
            amend or abolish these Regulations.

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                            SUPPLEMENTARY PROVISIONS

            1.       Date of Enactment:      February 25, 2005

            2.       Approved by:            The Board of Corporate Auditors

            3.       Established by:         Chief of Audit Section

            4.       Section in Charge:      Audit Section

            5.       History of Establishment and Amendments

    Date of Establishment and Enactment:
                                      November 1, 1978 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      June 29, 1982 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      June 29, 1994 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      May 1, 2002 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      May 1, 2003 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      October 17, 2003 (Chief of Audit Section)
    Date of Enactment of Amendments:
                                      February 25, 2005 (Chief of Audit Section)

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