The firm's lawyers and licensed tax accountants (namely, Atsushi Oishi, Makoto Sakai, Akihiro Yamada, Hiroyuki Kurihara, Keiichi Bando, and Shun Watanabe) conducted research on the Mandatory Disclosure Rules for tax planning in Europe, the United States, and Asian countries as part of the "Research on the Mandatory Disclosure Rules for Tax Planning in Foreign Countries," a research project commissioned by the Ministry of Finance, and submitted a report summarizing the results of their research.