IBM Japan Ltd has wasted no time in initiating its share of the fundamental reorganisation announced by its parent earlier this month. It is restructuring its sales and service operations, creating separate entities to handle business with the public sector, large companies and finnacial institutions; to deal with medium-sized businesses; and to handle after-sales services. Each of the three will be responsible for its own finances and day-to-day operations. The company is drastically decentralising and will transfer 1,300 of the 1,700 people at head office in Tokyo to one or other of the new divisions. The large customers unit will employ 8,000 employees, the smaller business unit will employ 3,200, and the service unit will employ 4,800. The company says it later plans to establish separate subsidiaries for systems engineering and software services. No lay-offs are planned.