Remuneration

The firm's compensation provisions, handling business sector (Consulting BU, Procedures BU, Documents BU) price varies depending on the reference. Which corresponds to about BU Practice principal, the WEB site are listed after the name of work items(Eg, IPO (■ Consulting BU). Luminous is something not listed, contact the office so our clients will be submitted to tell its contents.
For payment, the payment or contingent fee system provides monthly Consulting BU, and payment of deposit and compensation in Procedures BU. The Document BU, we ask in exchange for the payment of artifacts. So thank you in advance for your note.

Class	Fare	Application
Procedures BU	Time / 10,000 yen	Consultation on the operator's legal proceedings
Consulting BU	Time / 50,000- yen	Consultation on Strategic Planning for Businesses

※Establish a Corporation, Other to establish a corporation, Changing the Constitution, To change the organization, Moving, Capital increase or reduction, Changing the limited company to corporation, Various other corporate changes, Mini cargo transport services, Conversion of agricultural land, Secondhand dealer permission, Inheritance proceedings, Creating a will, Execute a will, Guardianship, Create a family tree, Additional support for obtaining approval or Other civil law.

Class	Consultation on Strategic Planning for Businesses
Hour basis	Time / 10,000 yen
Fee Application Procedures	Time / 10,000 yen
Survey	Time / 20,000 yen
Advisory fee(Ongoing consultation)	One-month / 20,000 yen
Fee for consultation	Time / 10,000 yen

Creating a Document	Documents required for advanced thinking : 40,000 yen per sheet A4 paper Documents must be thought : 20,000- yen per sheet A4 paper Thought the document is not required : 5,000- yen per sheet A4 paper
Agency application procedures	50% of the fee application process.
Inheritance proceedings	Basic charge : 300,000 yen ＋ 5% of the amount of inheritance. Furthermore, if there is a special circumstances or particularly complex situation determined separately through consultation.
Execute a will	Basic charge : 300,000 yen ＋ 5% of the amount of inheritance. Furthermore, if there is a special circumstances or particularly complex situation determined separately through consultation.
Per diem	Up to half a day / less than 20,000 yen 40,000 yen Up to a day / less than 40,000 yen 80,000 yen（If more than four hours round trip）
Transportation expenses	When using public transportation, it is possible to use the highest grade of fare.
Instead of preparing certificates	Actual cost of the procedure(Stamp fee for a certificate)and Acting commission 3,000 yen(per 1 copy)And per diem and travel expenses and transportation costs.

＃Please refer to the following notes together.

※Public offering (IPO, listing) Support, Business planning, Funding support, Marketing strategy, M & A support, Restructuring support, Corporate Valuation, Value is calculated using the DCF method, Organizational Development, HRM, Management innovation, any other Consulting.

Class	Fare
Hour basis	Time / 50,000 yen
Advisory fee(Ongoing consultation)	One-month / 500,000 yen
Fee for consultation	Time / 50,000 yen
Individual Projects	Deposit + Contingent fee ※Individual contracts in consultation.
Per diem	Day / 80,000- yen
Speaking fee	Time / 150,000- yen
Transportation expenses	When using public transportation, it is possible to use the highest grade of fare.

M & A support	Fare
	Deposit : 3 million yen
Transfer price-based compensation	The following parts of 500 million yen	5%
	The following parts 1 billion yen more than 500 million yen	4%
	The following parts 5 billion yen more than 1 billion yen	3%
	The following parts 100 billion yen more than 50 billion yen	2%
	Part of 100 billion yen	1%

Corporate Valuation	Fare
Book value of total assets-based compensation	The following parts of 100 million yen	500,000 yen
	More than 100 million yen to 0.5 billion yen	800,000 yen
	More than 500 million yen to 10 billion	1 million yen
	More than 1 billion yen	0.1%

＃Please refer to the following notes together.

※Mini cargo transport services, Secondhand dealer permission, Passport application, Dealer's number permission, the more appropriate.

Class	Fare
Paperwork	With each display
Per diem	Up to half a day / less than 20,000 yen 40,000 yen Up to a day / less than 40,000 yen 80,000 yen（If more than four hours round trip）
Transportation expenses	When using public transportation, it is possible to use the highest grade of fare.
Instead of preparing certificates	Actual cost of the procedure(Stamp fee for a certificate)and Acting commission 3,000 yen(per 1 copy)And per diem and travel expenses and transportation costs.

＃Please refer to the following notes together.

＃Notes：The above remuneration, the consumption tax and local tax law provisions do not include an amount equal to the amount of sales tax and local consumption tax levied on the provision of a service in exchange for administrative scrivener (the tax excluded).

※The provisions of this compensation, the withholding income tax on such fees under Article 204 of the Income Tax law is not applicable.
Thus, the firm claims it will calculate your income tax without, We ask each of our clients do not need to withhold income tax when you pay the compensation.

●Reference
Article 204 of the Income Tax

This compensation provision is now January 1, 2010. This compensation provisions may be changed without notice. Please be forewarned.