（1）Joint‐stock company

It is easy to raise capital and participate in management, and large-scale enterprise management is possible.

A stock company can be established by the following steps for a to e.

A. Decide the basic items for establishing a stock company First, "trade name", "business purpose", "head office location", "business year", "capital", "investor", "presence or absence of stock transfer restrictions", Determine basic items such as "Organization design" B. Create the articles of incorporation and receive the articles of incorporation certification at the notary public's office "Create a representative seal", "Investigate the trade name at the competent legal bureau", "Confirm business purpose", and receive the articles of incorporation certification at the notary public's office.

■ Articles of Incorporation You will need 3 copies of the original notation for storage at the notary public office, company preservation, and application for registration of establishment.

■ Seal certificate One personal seal stamp certificate for each founder

■ Power of Attorney It is required when requesting the certification of articles of incorporation from an agent. The power of attorney must have the signatures and seals of all the founders to be delegated.

C, decide officers (directors, auditors, etc.) We will prepare the “appointment consent form” and “the resolution for selecting the representative director at the time of establishment”. * A resolution for the selection of representative director at the time of establishment is required when the company to be established is a company that has a board of directors.

D. Pay the capital and apply for the registration of incorporation. "Payment certificate", "Survey report", "Certificate for recording the amount of capital" are created.

*The survey report is required only when the investment is in kind. After the payment of the capital, we will prepare the "Registration application", "Attachment sheet (OCR form)" and "Seal registration form".

E.We will make various notifications after the establishment of the company. We will obtain a "registered copy" and a "seal certificate" and submit a tax-related report. Along with that, we will also submit a social insurance/labor insurance related report

Obligatory costs incurred without asking an expert.

The costs incurred in setting up a stock company, with or without the assistance of experts, are as follows: It takes at least one week (by the Legal Affairs Bureau) for registration examination by the Legal Affairs Bureau to establish a stock company.

（2）Limited Partnership Company

A Limited Partnership Company can be established by following the steps from a to e below.

a, decide the basic matters for establishing a Limited Partnership Company.

・Business name/business purpose

・Head office location

・Business year

・Capital (contribution amount is 1 yen or more)

・Employees

・Determination of executive officers and representatives

b, prepare in advance

・Investigating the trade name at the competent legal bureau

・Creation of company representative stamp

・Obtain a seal certificate

・Confirmation of business purpose

C, prepare the articles of incorporation and pay the investment

No certification by a notary public is required after the articles of incorporation are created.

"Certificate of payment", "Certificate for recording the amount of capital",

Create a "Survey Report".

*Survey report is only for actual investment

d.Registration of establishment of Limited Partnership Companies and various notifications

We will obtain a "registered copy" and a "seal certificate" and submit a tax-related report.

Along with that, we will also submit a social insurance/labor insurance-related report.

No need to certify articles of association

Preparation of articles of incorporation is necessary. Therefore, a stamp fee of 40,000 yen will be charged if you apply for it yourself. (If you request this office, the stamp fee is not necessary because the electronic articles of incorporation are created.)