Funeral Parlor or Undertaker, literally translation of Sōgisha (葬儀社) is a resistance organization dedicated to liberate Japan and fight the government. Gai Tsutsugami is the leader of this group. Roppongi Fort is where their headquarters is based, a probable reason for the many young members enlist. It was basically a clandestine organization, hiding its presence, but revealed their existence as a response to the Roppongi Fort invasion.
- (Gai Tsutsugami to Major Guin) "The world always forces a choice on its inhabitants. "Survival of the fittest": that is the law this world operates by. We continue to offer funeral songs to the ones selected out. Hence "Funeral Parlor." The name signifies that we are always on the singing side--that we are the survivors!"