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Disclaimer

To ensure compliance with requirements imposed on June 20, 2005 by the United States Treasury, we inform you that any tax advice contained within our web site, www.usjapancpa.com is not intended or written to be used, and cannot be used, for the purpose of: 1) avoiding tax-related penalties; or 2) promoting, marketing, or recommending to another party any tax-related matters addressed in this communication. (IRS Circular 230 Disclosure)

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For specific situations, please contact a professional of KWC Partners, LLP and seek advice at 201-541-8400.