Outsourcing and Advisory Services Provided by HSK

Overseas Corporation with Japanese Subsidiary and/or Business with Japan

1. Operational Assistance
   HSK provides a comprehensive operational service on the basis of outsourcing,
   advisory or a combination of both.
   – bookkeeping
   – preparation of financial reports
   – preparation of tax return
   - recasting Japanese GAAP based reports to US GAAP or IAS/IFRS based reports
   – translation of reports prepared in Japanese to English
   – payroll calculation
   – calculation of year-end employee income tax adjustments
   - various administrative work related to employee income tax, social
   security, health care, unemployment insurance, and severance
2. Management Assistance
   HSK offers various consultations to management.
   – internal control
   – transfer pricing
   – M&A and restructuring
   – tax authority audit
3. Other Services
   - company incorporation
   - start-up support, such as office search, hiring, legal service, etc.