〒104-0045 Rafine Higashi Ginza 209, 4-4-14, Tsukiji, Chuo-ku, Tokyo TEL&FAX  03-6226-5105		CORPORATE FOUNDATION, CHANGE to KK from YK The New Company Law was put into effect on May the 1st 2006. Under this new law, the Yugen Kaisha (YK) is no longer allowed to be established. From now on, companies will all be Kabushiki Kaisha (KK). The new KK, however, is totally different from the former KK. The owner can now freely design the organization and character of KK on its Corporate Article (or TEIKAN). This means the role of the Corporate Article has becomes more important than before. For example, it is now  possible to found a company (KK) with one director and 1yen initial capital, but  these items must be stipulated in the Corporate Article by the owner himself, like a stock ownership transfer restriction, the installation of a Director's Board, the assignment of an auditor, etc. This means patterns of Corporate Articles have been drastically increased. This office can advise you with the best choice of company organization and Corporate Article clauses after an interview, and examining your business activity plan in Japan. Please refer to the page of "About Company act". We are also pleased to guide you through  the differences of Kabushiki kaisha and a Foreign company's Branch Office in Japan. We will fully support you until you can obtain a Company Registration Certificate . The transfer to KK from YK is now possible just by the completing the procedure of a Company's Name Change. The condition of keeping 10Mil. yen Net Asset is no longer required by the new Company Law. This office will fully assist you in completing this procedure. Please feel free to contact us if you are interested in changing YK to KK.   IMMIGRATION (VISA) For foreign businessmen working in Japan, immigration issues are always a critical matter. Our professional staff in the immigration procedure department (Admin. Lawyer authorized by the Justice Ministry) can help you obtain a "Certificate of Eligibility", or change your current "Status of Residence" to an appropriate one. After examining your education and career background, as well as your content of work in the company, we will advise you with the most appropriate Status of Residence to apply for and actions to be taken. We will be pleased to introduce a well experienced Gyoseishoshi-Lawyer (Admin. Lawyer) to prepare the required application from, letter of explanation and their submittance to the Immigration office. For busy bussinessman, we will undertake stamp pickup obligation after the immigration's approval and application for a Re Entry visa. (subject to a separate charge)   BOOK KEEPING We are pleased to carry out your daily book keeping work for you. All you have to do is provide us periodically with copies of your Bank notes, cash transaction records, invoices you received and issued and receipts you have received and issued. We will complete journal entries, a general ledger, work sheet, BL and Income Statements.    WITHHOLDING, YEAR END ADJUSTMENT We are also ready to assist you with the Income Tax Withholding and year- end adjustment tasks.  You will then be free from the complicated tax collection and payment obligation jobs. This office is pleased to undertake your payroll related work.   ANNUAL FINANCIAL REPORTS We assist you in creating the annual reports such as your Balance Sheet, Income Statement, and Annual Tax Reports to the Tax agencies. The Tax reports are to be prepared by our licensed Accountants.   TRANSLATIONS OF DOCUMENTS English to Japanese Japanese to English    OTHER COMPANY DOCUMENTS ・ Board of Directors Meeting Minutes ・ Stockholders Meeting Minutes ・ Contracts ・ Contents-certified mail ・ others We will fully support you to prepare the documents listed above and help you make your management work perfect.