Contributed to the “Taxation business QA” November, 2011 issue.

Our director CPA and certified tax accountant Masaaki Takada wrote for the

“Taxation business QA” November , 2011 special issue the section of questions and answers ” About a way of thinking of the useful life of property, plant and equipment in the tax law ～　With a comparison with IFRS Part I Basic way of thinking of the useful life decision”