|All Materials on this site are copyrighted by the
Japan Investment Advisers Association,Tokyo (JIAA). Reproduction
or retransmission of these materials without the express permission
of JIAA is prohibited. While information is obtained from sources
deemed to be reliable, accuracy can not be assured. Such information
is not intended to provide tax, business or legal advice to any individual
or entity. At certain points, the JIAA web site includes links to
other web sites. JIAA provides these links for your convenience and
these links do not imply JIAA sponsorship or approval of these sites.
Readers are urged to consult with their own advisers before taking
any action based on any information on this web site or any web site
to which it may be linked. Any part of this web site is subject to
change without prior notice.