| Nagamine Accounting Office, or NAO, has been exclusively focused on accounting, tax and payroll processing services to foreign capital clients continuously from its establishment of 1989, which Mr. Nagamine, a founder, started after working with Deloitte Touche & Tohmatsu. Our services include the establishment of Japanese entity feasibility study; a subsidiary, a branch or SPC YK, the daily necessary accounting and payroll processing, the annual tax return compilation, and tax consulting as for company restructuring schemes. |