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Japan

Fukuoka

Ernst & Young ShinNihon LLC, Fukuoka office

Tenjin Bldg., 2-12-1 Tenjin, Chuo-ku, Fukuoka-shi, Fukuoka ,

Fukuoka 810-0001

Tel.: +81 92 781 7231

Faksas: +81 92 752 0164

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Fukushima

Ernst & Young ShinNihon LLC, Fukushima office

Unix Bldg., 6-6 Sakae-machi, Fukushima-shi, Fukushima ,

Fukushima 960-8031

Tel.: +81 24 522 7531

Faksas: +81 24 522 6159

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Hamamatsu

Ernst & Young ShinNihon LLC, Hamamatsu office

Act Tower 111-2 Itaya-machi, Naka-ku, Hamamatsu-shi, Shizuoka ,

Hamamatsu 430-7721

Tel.: +81 53 453 0390

Faksas: +81 53 452 2257

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Hiroshima

Ernst & Young ShinNihon LLC, Hiroshima office

NBF Hiroshima Tatemachi Bldg., 2-27 Tatemachi, Naka-ku, Hiroshima-shi, Hiroshima ,

Hiroshima 732-0032

Tel.: +81 82 248 0070

Faksas: +81 82 248 0078

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Kanazawa

Ernst & Young ShinNihon LLC, Kanazawa office

Polte Kanazawa Bldg., 2-15-1 Hon-machi, Kanazawa-shi, Ishikawa ,

Kanazawa 920-0853

Tel.: +81 76 231 3066

Faksas: +81 76 231 6135

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Matsumoto

Ernst & Young ShinNihon LLC, Matsumoto office

Matsumoto Bldg., 3-1-1 Ote, Matsumoto-shi, Nagano ,

Matsumoto 390-0874

Tel.: +81 263 31 8720

Faksas: +81 263 31 8721

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Nagoya

Ernst & Young ShinNihon LLC, Nagoya office

42th Floor, JR Gate Tower 1-1-3 Meieki, Nakamura-ku, Nagoya-shi, Aichi ,

Nagoya 450-6642

Tel.: +81 52 566 1700

Faksas: +81 52 566 1706

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Naha

Ernst & Young ShinNihon LLC, Okinawa office

Taijuseimei Naha Bldg., 2-4-16 Kume, Naha-shi ,

Naha 900-0033

Tel.: +81 98 951 0151

Faksas: +81 98 863 4221

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Ernst & Young Tax Co., Okinawa office

The Terrace Office & Parking, 7F 1-3-12 Omoromachi, Naha-shi,

Naha 900-0006

Tel.: +81 98 917 5461

Faksas: +81 98 917 5499

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Niigata

Ernst & Young ShinNihon LLC, Niigata office

Taijuseimei Niigata Bldg., 1-3-10 Higashiodori, Chuo-ku, Niigata-shi, Niigata ,

Niigata 950-0087

Tel.: +81 25 245 4611

Faksas: +81 25 245 4633

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Okinawa
okinawa

EY Tax Co.

The Terrace Office & Prtking, 7F 1-3-12 Omoromachi, Naha-shi,,

okinawa 900-00006

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Osaka

Ernst & Young ShinNihon LLC, Osaka office

Umeda Hankyu Bldg., 8-1 Kakuda-cho, Kita-ku, Osaka-shi,

Osaka 530-0017

Tel.: +81 6 6940 0100

Faksas: +81 6 6363 5870

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Ernst & Young Tax Co., Osaka office

Umeda Hankyu Bldg., 8-1 Kakuda-cho, Kita-ku, Osaka-shi,

Osaka 530-0017

Tel.: +81 6 6315 1181

Faksas: +81 6 6315 1167

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EY Advisory & Consulting Co., Osaka office

Umeda Hankyu Bldg., 8-1 Kakuda-cho, Kita-ku, Osaka-shi,

Osaka 530-0017

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Sapporo

Ernst & Young ShinNihon LLC, Sapporo office

J&S Resona Bldg., 4-1-2 Kita1jyonishi, Chuo-ku, Sapporo-shi, Hokkaido ,

Sapporo 060-0001

Tel.: +81 11 221 1118

Faksas: +81 11 261 3038

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Sendai

Ernst & Young ShinNihon LLC, Sendai office

AER Bldg., 1-3-1 Chuo, Aoba-ku, Sendai-shi, Miyagi ,

Sendai 980-6111

Tel.: +81 22 262 0325

Faksas: +81 22 264 9480

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Shizuoka

Ernst & Young ShinNihon LLC, Shizuoka office

Excelward Shizuoka Bldg., 11-30 Miyuki-cho, Aoi-ku, Shizuoka-shi,

Shizuoka 420-0857

Tel.: +81 54 254 6761

Faksas: +81 54 272 6003

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Ernst & Young ShinNihon LLC, Hamamatsu office

Act Tower 111-2 Itaya-machi, Naka-ku, Hamamatsu-shi,

Shizuoka 430-7721

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Takamatsu

Ernst & Young ShinNihon LLC, Takamatsu office

Tomei Bldg., 3-1 Furujin-machi, Takamatsu-shi, Kagawa ,

Takamatsu 760-0025

Tel.: +81 87 822 0555

Faksas: +81 87 823 0101

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Tokyo

Ernst & Young ShinNihon LLC

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

Tel.: +81 3 3503 1100

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Ernst & Young Tax Co.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

Tel.: +81 3 3506 2411

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EY Advisory & Consulting Co., Ltd.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

Tel.: +81 3 4582 6400

Faksas: +81 3 3503 2818

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EY Transaction Advisory Services Co., Ltd.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

Tel.: +81 3 3503 3500

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Ernst & Young Business Partner Co., Ltd.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

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EY Law Co.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

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EY Solutions Co., Ltd.

515 Aios Nagata-cho 2-17-17 Nagata-cho, Chiyoda-ku,

Tokyo 100-0014

Tel.: +81 3 3503 1116

Faksas: +81 3 3503 1151

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ShinNihon Public Affairs Co., Ltd.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

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EY Japan Co., Ltd.

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

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EY wavespace Tokyo

Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2 Yurakucho, Chiyoda-ku,

Tokyo 100-0006

Tel.: +81 7 0455 29943

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Toyama

Ernst & Young ShinNihon LLC, Toyama office

Toyama Fukokuseimei Daini Bldg., 6-11 Sakurabashidori, Toyama-shi,

Toyama 930-0004

Tel.: +81 76 433 4344

Faksas: +81 76 433 4355

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Yamagata

Ernst & Young ShinNihon LLC, Yamagata office

Kajou Central 1-1-1 Jounanmachi, Yamagata-shi,

Yamagata 990-8580

Tel.: +81 23 647 7678

Faksas: +81 23 624 1387

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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

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About EY

EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.