The basic idea to the adviser point？ 

The office which serves a participation manager's lump aiming at prosperity of a company as a home is happy is aimed at.

AOKI MANAGEMENT TAX
BUSINESS ACCOUNTING OFFICE

1-23-28 Esaka-cho Suita-shi
Osaka 564-0063 Japan
Telephone number.+81-6-6330-6615
Faxmile number.+81-6-6330-6619
E-mail:ldi04042@nifty.com

Right now, corporate funding is changing from an indirect method to a direct method. Issuing company bonds through private personal sources does not require registering them with the Securities Exchange Commission since it avoids regulations under the Securities Exchange Act. This direct method of raising capital is, therefore, more effective, efficient and easier. 

The globalization of banking business in recent years has transformed traditional wholesale banking business to investment banking. Until recently, this direct method of raising capital was practiced by small to medium-size companies, which experienced tighter loan controls than commercial banks. 

Lately, the federal legislature signed into law various modifications to banking laws easing the use of this direct method of raising capital. As this direct method mortgages the issuer's credibility, company bonds are rated according to the level of a company's credit ratings. 

Now, this direct method of raising capital is called "family private issuance of bonds," and a company can publicly or privately raise capital by utilizing this method. 

Due to the restructuring of qualified retirement plans, companies are forced to set up different retirement plans by March 31, 2012. 

Because of insufficient funding resulting from years of mismanagement, many companies are shying away from the welfare pension plan that private industry shall be assuming. 

Companies in Japan are now deciding whether to keep their existing retirement plans or to abandon them. 

Under defined contribution retirement plans, employees can choose their own investment products, and they can roll over their current retirement plan to their new employer's plan. 

We continue to offer advice and sponsor seminars regarding the introduction of defined contribution pension plans. 

Our objective is to protect and manage individuals' personal assets and also to advise on strategies on our client's long-term business plans in order to make a going concern status of our client's business permanent.

Beginning four years ago, we have been providing our advisory services to International Securities - now Mitsubishi Securities - family office. A family office is equivalent to a private banking service office. 

This year, Tokyo Mitsubishi Bank, Mitsubishi Securities and Mitsubishi Trust Bank co-invested to set up a parent company called "Mitsubishi Tokyo Wealth Management Inc." in Geneva,Switzerland. Its 100%-owned subsidiary called "Mitsubishi Tokyo Wealth Management Securities Inc." was established on August 5, 2002 at Imperial Tower of the Teikoku Hotel in Tokyo.

1. To inform, advise and direct its private banking business clients with the expertise gained from the Tokyo Mitsubishi Bank in Switzerland.
   
2. To provide family office service for wealthy clients with the expertise developed by Kokusai Securities
   
3. To provide clients with asset management expertise developed by Mitsubishi Trust Bank
   

Our office is affiliated with attorneys in the United States (New York and Oregon) and certified public accountants in America (New York and California) who provide comprehensive expert services.

Section 2 of Regulation 33, which governs certified public tax accountants (CPTAs), encourages a taxpayer to attach a signed statement affirming the honesty of the tax return. 

Our office has been in compliance with the Section 2 of Regulation 33 for the last 20 years. Our aim is to minimize the need for audits with tax authorities.

We offer our advice to young independent minded entrepreneurs on budgeting, raising capital, incorporation procedures and business management.

Presently, we are providing our consulting services for foreign business owners primarily on preparation of business tax returns, inheritance tax matters and international trades.

As a member of international department of the Kinki Association of CPTAs, we have been exchanging ideas with our counterparts in Germany and South Korea, in particular. 

Besides our professional affiliates in America, we have recently formed an affiliation with "Rinshin," the largest accounting firm in Shanghai.