We have outlined only general terms, but do not specify great detail. Since starting up an enterprise, accounting and tax treatment, and making provisional calculations for establishing a business depend upon varying circumstances, please forward any specific questions to Osaka Business and Investment Center (O-BIC). We will refer you to an appropriate professional firm.
O-BIC and its editing advisors will be indemnified from any claims, liabilities, costs and expenses arising for any reason through use of this document without professional advice.
- The first edition as of April 2003
- The second edition as of April 2004
- The third edition as of April 2005 (Revised on August 2005)
- The fourth edition as of May 2006
- The fifth edition as of May 2007
- The sixth edition as of May 2008
- The seventh edition as of May 2009
- The eighth edition as of May 2010
- The ninth edition as of May 2011
- The tenth edition as of June 2012
Issued by : Osaka Business and Investment Center (O-BIC)
Editing advisors : Nakaya Legal Office
AP Outsourcing Ltd.

