Five of the firm's lawyers and licensed tax accountants (namely, Atsushi Oishi, Makoto Sakai, Akihiro Yamada, Hiroyuki Kurihara and Keiichi Bando) conducted research on preferential tax systems in Asian countries and submitted a report summarizing the results of their research, titled "Research on Preferential Tax Systems in Asian Countries," for a research project commissioned by the Ministry of Finance.