The Yutani family is very old money, hailing back from the Meiji Restoration. A merchant by trade, Soji Yutani made a fortune importing technology from the West and selling it to the emerging democratic government. His descendants continued that success, transitioning from trading to industrial manufacturing and then to research and development.
Though they were weakened by the tech collapse in the early 2000's, they used their valuable assets to buy up OmniCorp, as well as the Nakatomi, and Yashida Corporations. When the economy tanked after the Apokolips Invasion, they went on another buying spree, taking control of dozens of companies, including arch-rival Kanemitsu Corporation, to become the largest corporation in Japan.
Their young CEO, Okata Yutani, who had taken over the company from his father at age 15, was now one of the richest, and most influential individuals in Asia. That meant very little to Okata because although his business acumen was a natural talent, he wanted to be something more. He wanted to be adored as a knight of justice - he wanted to be a superhero.
Schooled by the best martial artists and personal trainers, he spent years honing his body. He had an entire secret Yutani division devise a costume and gadgets patterned on those utilized by the vigilantes of Gotham. Inspired by his heroes in the United States, he crafted the persona of the Most Excellent Superbat and set about creating himself a team of young heroes that would further enhance his reputation.
While the Super Young Team became one of the most popular groups of young heroes in Japan, Okata wanted more. He didn't want to be famous; he wanted to be a legend, remembered for generations as an icon of heroics. In short, he didn't want to be as popular as Batman - Okata wanted to be Batman.
When Bruce Wayne outed himself as the financier of Batman, he had established trademarks for all of the Dark Knight's monikers and equipment to protect Batman Incorporated from imitators and imposters. As the corporation's money to make Batman, the legal rights to these trademarks were held by Wayne Enterprises. Yutani knew that if he were to take control of the company, he would gain control of the legal identity of Batman.
The hostile takeover of Wayne Enterprises was easier than he had imagined. Its board of directors had their fill of Bruce's bankrupting the company in order to rebuild Gotham. Wayne himself had gone so far as to sell some of his stock in order to achieve further liquidity, becoming a minority shareholder in his family's company for the first time in his life.
In a single week, the Board removed Bruce from his corporate positions and announced the company's acquisition by the Yutani Corporation. This effectively included Batman Incorporated, as much of their designs and image were now under his legal control. Though most of the existing Dark Knights immediately quit, Okata went to work to claim what was left in order to remake the legacy in his own image.
It is unimportant who the Batman was; the new and improved Batman would be Okata Yutani.
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