In addition to providing professional legal advice, attorneys must always keep in mind that the handling of taxation issues can have a profound economic effect on client matters and transactions. Our team of tax attorneys has been, and continues to be, very involved in taxation issues, one of whom served as Chairman of the Tax Law Committee of the Osaka Bar Association as well as the Tax Law Committee of Japan's Federation of Bar Associations for the Kinki Region. In addition, our firm works with an extensive network of licensed tax accountants and certified public accountants, allowing us to provide comprehensive and accurate advice, whether domestic or international, to our clients. In addition, as current economic conditions have resulted in an increased number of disputes involving taxpayers and tax authorities, our firm often assists clients in connection with such matters, including the filing of objections as well as representation in administrative proceedings and litigation. In addition to the foregoing, our firm is able to provide comprehensive legal advice involving the handling of tax audits, tax planning strategies, tax risk management, and other relevant issues in connection with business succession, mergers and acquisitions, and corporate reorganizations.