EXHIBIT 99
         ----------

         CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In connection with the Quarterly Report of PPOL, Inc. (the "Company")
         on Form 10-Q for the period ending December 31, 2002 as filed with the
         Securities and Exchange Commission and to which this Certification is
         an exhibit (the "Report"), the undersigned hereby certify, pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002, that:

         The Report fully complies with the requirements of section 13(a) or
         15(d) of the Securities Exchange Act of 1934; and

         The information contained in the Report fairly presents, in all
         material respects, the financial condition and result of operations of
         the Company for the periods reflected therein.


         Date: September 8, 2003


         /s/Nobuo Takada
         -------------------------------------
         Nobuo Takada, Chief Executive Officer

         /s/ Kazushige Shimizu
         -------------------------------------
         Kazushige Shimizu, Chief Financial Officer

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