A.C.A. Accounting Office

1-12 -6, Minato-ku, Tokyo - Toranomon, 03-3503-3818

Abe Mitsuo Certified Public Accountant Sendai Auditing Office

1-5 -25, Aoba-ku, Miyagi - Ichiban-cho, 022-225-4378

Akiyama Tanaka & Partners

3-3 -8, Minato-ku, Tokyo - Shirokane, 03-3444-1871

Arthurandersen

8 -47, Kita-ku, Osaka - Kakuta-cho, 06-6311-1402

Century Audit Corp.

4-6 -1, Aoba-ku, Miyagi - Ichiban-cho, 022-225-0022

Fukuda Hiroshi Office

3, Kamigyo-ku, Kyoto - Kamigoryo-yoko-teramachi-nishi-agaru-goryo-baba, 075-221-4567

Hakuyou Certified Public Tax Accountant's Corp.

7 -5, Aoba-ku, Miyagi - Futsukamachi, 022-262-4316

International Economic Services, Ltd.

2-24 -15, Minato-ku, Tokyo - Minami-aoyama, 03-3404-3431

Ishizawa Certified Public Accountant Office

1-2 -16, Aoba-ku, Miyagi - Omachi, 022-214-5455

J.S.K Co., Ltd.

3-5 -20, Kita-ku, Osaka - Nishi-temma, 06-6313-1369

Kurumada Accounting Office

2-1 -14, Aoba-ku, Miyagi - Tori-cho, 022-273-6848

Mister Partner K.K.

1-27 -1, Nakano-ku, Tokyo - Nakano, 03-5332-3408

Mitsui Tax Counselor Office

2-10 -9, Kita-ku, Osaka - Nagara-nishi, 06-6351-8841

Miyake C.P.A. Office

1 -1, Shinjuku-ku, Tokyo - Samon-cho, 03-3351-7251

Ohashi Tax & Accounting Office

1-46 -11, Suginami-ku, Tokyo - Asagaya-minami, 03-3311-8073

Okamatsu Accountant Office

445, Nakagyo-ku, 075-222-1048

Plus One Service Co., Ltd.

4-14-14 -301, Minato-ku, Tokyo - Nishi-azabu, 03-3486-7766

Shinnihon & Shinyo

4-6 -1, Aoba-ku, Miyagi - Ichiban-cho, 022-262-0325

Suto Yushu Certified Public Accountant Office

8 -6, Aoba-ku, Miyagi - Kasugamachi, 022-261-2463

Takeuchi Co.

1 -15, Shinjuku-ku, Tokyo - Yotsuya, 03-5379-1022

Tohmatsu & Co.

1-1-1 -17F, Aoba-ku, Miyagi - Hon-cho, 022-217-8211

Tohmatsu & Co.

1-1 -1, Aoba-ku, Miyagi - Hon-cho, 022-217-8201

Tosu Osamu Tax & Accounting Office

1-30 -17, Suginami-ku, Tokyo - Zempukuji, 03-3396-3858

Tsunoda Zeimu Kaikei Office Co., Ltd.

2-17 -11, Koto-ku, Tokyo - Sumiyoshi, 03-3631-3151