Being Incorporated (株式会社ビーイング, Kabushiki Gaisha Beingu), d.b.a. Being Giza Group, is a Japanese private entertainment conglomerate based in Tokyo's Roppongi district, founded on November 1, 1978 by musician Daiko Nagato. Being Inc. and its subsidiaries are the main supplier of theme music for the anime series Detective Conan. As of May 2011, 77 theme tunes have been supplied to the anime by Being Inc.