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                         This 
                    procedure is shown as follows  
 START 
                     « (1) 
                    Address of head office shall be fixed.  (2) 
                    Corporate name shall be considered.  «Checking of Similar Corporate Name at Legal Bureau (1) 
                    The same name or the similar name as that of which has been 
                    already registered can not  be available. 
                     (2) 
                    In the same region and the same business, only one corporate 
                    name can be registered.  «Making of Articles of Corporation «Authentication for Articles by Notary
 (1) 
                    Notorial charges must be paid.  «Opening of Bank Account «Payment of Capital Investment «Lawful Checking by Director and/or Auditor «Registration at Legal Bureau (1) 
                    Registration fee and tax must be paid.  (2) 
                    Corporate stamps shall be registered at the same time.Registered«
 «File to Government «END Under 
                    Japanese law, at least one director who has Japanese address 
                    shall be needed for registration.  Representative 
                    in Japan must have domestic address.  
 
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