{"id":630,"date":"2019-07-29T06:33:56","date_gmt":"2019-07-28T21:33:56","guid":{"rendered":"https:\/\/cmc-ls.com\/?page_id=630"},"modified":"2019-08-09T06:17:08","modified_gmt":"2019-08-08T21:17:08","slug":"sample9","status":"publish","type":"page","link":"https:\/\/cmc-ls.com\/en\/translation-samples\/sample9\/","title":{"rendered":"Business agreement"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"630\" class=\"elementor elementor-630\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7a88d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7a88d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-476024b\" data-id=\"476024b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-204c0d0 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"204c0d0\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-3381\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-3381\" aria-expanded=\"false\"><a href=\"\">English<\/a><\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-3382\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-3382\" aria-expanded=\"false\"><a href=\"\">Japanese<\/a><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-3381\" aria-expanded=\"false\">English<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3381\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-3381\" tabindex=\"0\" hidden=\"false\"><p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Service Agreement<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">The consigning party, OOO Co., Ltd. (hereinafter, [Company]) and the consignment recipient, C.P.T.A. Office (hereinafter, Office), hereby conclude the following agreement concerning tax attorney services.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Article 1 \u00a0 Scope of consigned services<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">1. The scope of consignment concerning tax services is as follows.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (1) [Company] corporate tax, income tax, business tax, resident tax and consumption tax administration and creation of tax documents.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (2) Attendance at [Company] tax inspections\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (3) Tax consultation for [Company]<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (4) Other tax related services<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">2. The scope of consignment concerning accounting services is as follows.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (1) Creation of [Company] accounting ledgers and estimate tables<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (2) Creation of [Company] financial statements<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (3) Guidance and consultation concerning [Company] accounting treatments<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">3. Services other than those outlined above shall be subject to separate negotiation.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Article 2\u00a0 Agreement term<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 The agreement term shall be the period from April 1, 2018 to March 31, 2019. However, if neither party indicates the other intent at least two months prior to the agreement term expiration date, this shall not prevent the automation renewal of this Agreement.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 In the event of automatic renewal, the renewed term shall be the one-year period from April 1, 2018 to March 31, 2019.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Article 3 \u00a0 Cancellation<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">[Company] or Office may, after the conclusion of this Agreement, cancel this Agreement prior to the expiration of the term set forth in Article 2.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">When Office will cancel this Agreement prior to the expiration of the agreement term, Office shall work to minimize damages to [Company] by given maximum consideration to the cancellation timing, status and handover of services, and shall make payment to [Company] for the amount equivalent to actual damages incurred. However, Office liability for compensation of damages shall be limited to the extent of compensation received in accordance with Article 4.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">When [Company] will cancel this Agreement prior to the expiration of the agreement term, [Company] shall pay any uninvoiced amounts for compensation payable to Office incurred up to the cancellation notification date.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Article 4 \u00a0 Compensation amount<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 1. In accordance with compensation regulations set forth by Office and, compensation shall be as indicated below.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (1) Monthly consultation fee\u00a0 35,000 yen<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (2) Compensation for tax document and financial statement creation\u00a0 150,000 yen<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0 (3) Compensation for tax inspection attendance \u00a0 35,000 yen\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u3000\u30002. (1) and (2) above do not include compensation for impromptu services such as filing appeals or revised tax statements, or the creation of interim tax filing documents based on corrected invoices or provisional accounting. Furthermore, when Office is required to gather materials in relation to the services set forth in Article 1 or required to do other special tasks, [Company] shall pay separate daily fees, travel expenses, and lodging expenses in accordance with compensation rules set forth by Office.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">3. The compensation amounts set forth in Paragraph 2 are subject to consumption taxes.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">4. Notwithstanding Article 2, compensation amounts may be revised.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">5. Decisions on compensation amounts shall be subject to negotiations between [Company] and Office based on a separate letter of opinion issued by Office.<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">Article 5 \u00a0 Timing of compensation revisions<\/p>\n<p style=\"font-size: 16px; background-color: #ffffff;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">The timing for compensation revisions shall be the month during which the [Company] tax statements are submitted. Revisions to compensation may be made based on negotiations between [Company] and Office, and shall be based on [Company]\u2019s previous fiscal year net sales and the amount of work required to provide services. Furthermore, compensation may be revised as required in the event of an increase in work volume to due circumstances not disclosed at the time of contract conclusion.\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-3382\" aria-expanded=\"false\">Japanese<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-3382\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-3382\" tabindex=\"0\" hidden=\"hidden\"><p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u696d\u3000\u52d9\u3000\u5951\u3000\u7d04\u3000\u66f8<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; font-size: 16px; background-color: #ffffff; direction: ltr;\">\u00a0<\/p>\n<p style=\"margin-top: 0pt; margin-bottom: 0pt; 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