Legal statement

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The Japan area of the "ey.com" website (this "site") is owned and operated by the EY Japan Group.

The EY Japan Group comprises eight firms which are member firms of EY in Japan, including Ernst & Young ShinNihon LLC, Ernst & Young Shinnihon Tax, and Ernst & Young Transaction Advisory Services Co., Ltd.. Each firm is separate legal entity.

The global portion of the "ey.com" website is owned and operated by EYGM Limited ("Ernst & Young"). EYGM Limited is a member of the global EY organization which comprises the member firms of Ernst & Young Global Limited and Ernst & Young International Ltd, together with their affiliated and associated entities.

While every effort has been made to offer current and accurate information, errors can occur. The EY Japan Group assumes no liability or responsibility for any errors or omissions in the content contained on this site. Furthermore, this site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances. This information is provided "as is", with no guarantees of completeness, accuracy or timeliness, and without warranties of any kind, express or implied. The EY Japan Group does not warrant that this site, various services provided through this site, and any information, software or other material downloaded from this site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components. To the fullest extent permissible pursuant to applicable law, the EY Japan Group disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. In no event will the EY Japan Group, or any other member firm of the global EY organization, or the partners, members, shareholders, agents or employees of the foregoing be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

The information presented on this site should not be construed as legal, tax, accounting or any other professional advice or service. You should consult with an EY Japan Group member firm or other professional advisor familiar with your particular factual situation for advice concerning specific tax or other matters before making a EY Japan Group member firm until you have received agreement from the firm to perform services you request. Certain links on this site lead to servers maintained ny decision. You should not send any confidential information to an by individuals or organizations over which the EY Japan Group has no control. The EY Japan Group makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers. A link to a third party's website should not be construed as an endorsement by either the EY Japan Group or that third party of the other or its products or services.

The following web link activities are explicitly prohibited by the Ernst & Young Japan Group and may constitute trademark and copyright infringement:

  • links that involve unauthorized use of our logo
  • framing or metatags

This site may from time to time contain threaded discussion groups, bulletin boards and chat rooms ("bulletin boards"). All postings on or transmissions to the bulletin boards are subject to the Threaded Discussion Group Terms and Conditions. Unless the EY Japan Group specifically is identified as the author of a message, the responsibility for any opinions, advice, statements or other information contained in any messages posted or transmitted by any third party on this site resides solely with the author.

Except where noted otherwise, all material on the Japan area site is Copyright © 2011 EY Japan Group or its member firms. All rights reserved. No part of the materials on this site, including but not limited to the text, graphics and html code, may be reproduced or transmitted in any form by any means without the EY Japan Group's written permission.