From Game Developer Research Institute
Relief Ace Co., Ltd. (リリーフエース). Seems to have splintered off of Alfa System around 1995.
Research Methods: Actual mentions
- Gotcha! (unreleased) (Relief Ace) 
- Shin Fortune Quest: Shokutaku no Kishi-tachi (programming, sound) (JP Publisher: Media Works)
- Some Game Design: Metem
- Ojousama Express (port from PlayStation) (JP Publisher: Media Works)