l当事務所は貴社のご依頼に基づき合同会社 (以下、「対象会社という)の財務及び税務デュー・デリジェンス(以下、「本件調査という)を実施しました


lIn accordance with your request, our office conducted a finance and tax due diligence investigation (hereinafter, Investigation) of Company LLC (hereinafter, Company).
lThe objective of this investigation is to ascertain the status of finances and taxes for the Company, in which your company has equity. It is our understanding that this report will only be used by your company and persons considering investing in the Company (hereinafter, Potential Investors).
lIt is our understanding that finance and tax due diligence procedures are in line with your company’s requirements. However, this office makes no guarantee regarding whether or not this will be sufficient for the purpose of use for this report intended by your company or Potential Investors.
lThis report is not an audit of financial statements conducted in accordance with audit standards. As such, we did not implement procedures related to understanding, evaluating, and validating internal control structures, partake in inventory counts, apply external confirmation procedures using balance statements for bank deposits, loan amounts, derivatives, accounts receivables, etc., confirm with consulting attorneys or accounting firms, validate individual profit and loss statement items, or confirm compliance with creation methods or labeling standards for financial statements, etc. As such, this report makes no assertions whatsoever regarding the appropriateness or accuracy of balance sheets or PL statements indicated in financial statements.
lThis Investigation does not cover all tax matters for the Company and only includes procedures for certain tax matters applicable to implemented procedures. Furthermore, there is a possibility that tax authorities could reach a different determination due to a difference of opinions regarding the interpretation of facts and applicable laws. 
lWe bear no liability whatsoever to parties other than your company in relation to the contents of this report. 
lExcluding your company, the contents of this report may not be disclosed in whole or in part to any third party without prior written consent from this office.
lThis investigation is limited to the procedural scope indicated per your instructions and does not constitute a comprehensive investigation of all matters or problems.
lThis report may have been reported in formats other than this document, including in meetings, or via telephone or email.
lThis report was created based solely on materials disclosed and responses received through November 6, 2018. As such, not only does this report not reflect any additional disclosures or responses to questions received on or after November 7, 2018, there is a possibility this report also does not reflect any serious matters occurring on or after November 7, 2018.


lPlease handle this report carefully with the understanding that this report was created based on the conditions outlined above.