Image generation prompt (English) Create an 8-panel manga page in a clean Japanese historical comedy manga style. Title at the top: 「時間管理局　管理案件 : Microsoft法人化」 Subtitle: 「人は悩む生き物です。」 Next to the subtitle, add small text: 「これはフィクションです。…たぶん」 with a cute rabbit mascot character standing beside it. Important: All dialogue and captions must be written in Japanese exactly as provided. The story is fictionalized but inspired by real historical events. Do not use modern Microsoft logos or modern corporate imagery. Panel 1: Inside a futuristic "Time Management Bureau" office. A young rookie staff member asks: 「対象はMicrosoft法人化」 A senior bureau officer replies: 「そうだ」 Rookie: 「では法人化を守る？」 Officer: 「違う」 「法人化する理由が生まれるまでを守る」 Show a serious but slightly humorous atmosphere. Panel 2: Early 1980s Microsoft office. Young Bill Gates and Paul Allen are discussing. Bill Gates says: 「会社にする必要ってあるかな？」 Paul Allen says: 「今はコードを書いていればいい気もする」 Bill suddenly remembers something: 「あっ！思い出した！今日スティーブ（・バルマー）をウチに誘ってみたよ」 Make them look like young programmers in the early 1980s. Panel 3: A cozy cafe in the early 1980s. A young Steve Ballmer (late 20s, early career appearance, not modern CEO appearance) sits alone. Display his name: 「スティーブ・バルマー」 He is drinking and thinking seriously. Speech: 「うーん……Microsoftか……」 「面白そうではあるけど……」 A woman's voice is heard from off-screen: 「ベンチャーって面白いよね」 Panel 4: Close-up shot of young Steve Ballmer's face. He is silently listening. He looks toward his drink, thoughtful. No other characters visible. A man's voice from off-screen: 「そう？」 A woman's voice: 「だって、完成した組織じゃないんだよ？」 A man's voice: 「……」 A woman's voice: 「最初から関われるってことじゃない？」 Panel 5: Close-up of Ballmer realizing something. He looks upward thoughtfully, listening. Voice continues: 「組織って、後から作るのは大変だけど」 「最初なら、自分の手で形を変えられる」 Ballmer says quietly: 「……」 「確かに…」 Panel 6: Back to Time Management Bureau. Rookie: 「誘導しましたね？」 Senior officer: 「違う」 「考えるきっかけを置いただけだ」 Panel 7: Some time later. IBM representative appears. IBM representative: 「契約相手は法人でお願いします」 Bill Gates: 「……法人化するか」 Young Ballmer smiles confidently and says: 「ほらね！会社っていうのは準備が大事なんだよ！」 Time Management Bureau officer whispers: 「よし……」 Panel 8: Time Management Bureau office. Senior officer presses a completion button on a futuristic terminal. Text: 「Microsoft法人化……完了っと」 Rookie: 「無事終わりましたね」 Officer: 「ああ」 Rookie: 「ところで……」 Show a monitor: Ballmer energetically shouting: 「営業！組織！採用！全部大事だ！！」 Employees: 「また始まった……」 Rookie: 「……あの人、大丈夫なんですか？」 Officer pauses and confidently says: 「予定通りだ」 Behind him, other bureau staff including the two agents who acted as the cafe couple look nervous and sweaty. They say: 「ああ…」 「予定通り……なんだよな？」 End with a humorous tone. Style: Japanese manga, expressive facial expressions, cinematic panel composition, historical comedy, slightly dramatic but humorous. Keep all characters clearly separated. Avoid confusing character placement.