The information contained in this presentation is for general information only.
While very attempt is made to ensure that the information has been obtained from reliable source, no guarantee is provided to any information or the use of the information.
In addition, it should be understood that presentations of this nature are for purposes of education and discussion and necessarily involve simplification and compression. Descriptions of tax law in this presentation should be the subject of additional more detailed analysis before compliance or planning is implemented in reliance thereon.
All information is available without charge and is provided strictly not as rendering any professional service nor constituting professional-client relationship.
Any advice in this is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of (i) avoiding penalties that may be imposed under tax laws in any countries or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein.
In any event, Ata tax accountant office will not bear any liability or responsibility caused directly or indirectly by the use of the information on this presentation whether in whole or in part.
Ata Tax Accountant Office  Bisuheim Ikebukuro 706, 13-9, Minami Ikebukuro 3-chome, Toshima-ku, Tokyo 171-0022 Tel: +81 3 5952 7377
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