"Your estimate is too high." The client's words cut like ice. BtoB contract development was once the royal road. But now, costs rise while prices remain frozen. The limits of the subcontracting structure are laid bare. Kinoshita declares, "BtoB is dead. The future belongs to BtoC, or to those with overwhelming value in their own products." Never do business with companies obsessed with cost-performance. They will beat you down for every last yen. "In an era of inflation, only those with a 'brand' that transcends price wars will survive. Shift your IT investment. Stop pouring money into management systems and start investing in 'weapons' that generate revenue." The courage to break the chains of subcontracting is the only passport to the next era.