The firm's lawyers (namely, Makoto Sakai, Mikito Ishida, Mariko Morita, Takahiro Iijima, Takaaki Okano, Yoshiko Yamakawa, Tetsuji Odan, Kosuke Esumi, Ryutaro Kawano, and Akihiro Yano) conducted research on the current status of, and issues regarding, securing human resources for start-ups, including stock option systems and related taxation systems, as part of "Research on Securing Human Resources for Start-ups," a research project commissioned by the Ministry of Economy, Trade and Industry, and submitted a report summarizing the results of their research.