On December 14, 2006, a summary paper of the tax reform for the 2007 fiscal year (the “Summary Paper”) was released by the Japanese government. A draft bill of the tax reform was submitted to the Diet for approval last February, 2007.

　第3章は、文書を「文字どおり」に訳すのではなく、背景を考慮すべきであるとの示唆から始まり、文化の違いを前提にした翻訳における

Do foreign lenders (including non-bank foreign lenders) require a licence/regulatory approval to lend into your jurisdiction or take the benefit of security over assets located in your jurisdiction?

A sharp drop in the number of litigations and damages amounts awarded over misstatements has occurred, while broker-customer litigation has reached a record high.

The concept of damages due to misstatement has long been unfamiliar to Japanese investors.

A variety of factors have converged in recent years to cause discretionary investment managers ("DIMs") to need to provide a variety of ancillary services to their clients, particularly their international clients.

Since the introduction of the Feed-in-Tariff ("FIT") scheme in 2012, a large number of renewable power plants, mainly solar power plants, have been developed and operated in Japan.