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	United Partners Inc.
	December 2003
	Yoshiaki Nishimura
	Fuerte Kojimachi 4F, Kojimachi 1-7, Chiyoda-ku, Tokyo 102-0083 ACCESS 2 minutes on foot from Hanzomon Station, Exit 1, Hanzomon Subway Line 5 minutes on foot from Kojimachi Station, Exit 1, Yurakucho Subway Line
	Taxation, Accounting, Corporate Valuation, M&A advisory, and Accounting skill development support