“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients.  These firms are members of Deloitte Touche Tohmatsu, a Swiss Verein (“DTT”).  Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates.  DTT helps coordinate the activities of the member firms but does not itself provide services to clients.  DTT and the member firms are separate and distinct legal entities, which cannot obligate the other entities.  DTT and each DTT member firm are only liable for their own acts or omissions, and not those of each other.  Each DTT member firm is structured differently in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in their territories through subsidiaries, affiliates, and/or other entities.

Deloitte Touche Tohmatsu (Japan Group) is the name of the group consisting of member firms in Japan of Deloitte Touche Tohmatsu (a Swiss Verein), and Deloitte Touche Tohmatsu (Japan Group) provides services in Japan through Deloitte Touche Tohmatsu （Japan）, Tohmatsu Tax Co., and all of their respective subsidiaries and affiliates. Deloitte Touche Tohmatsu (Japan Group) is among the nation's leading professional services firms and each entity in Deloitte Touche Tohmatsu (Japan Group) provides services in accordance with applicable laws and regulations. The services include audit, tax, consulting, and financial advisory services which are delivered to many clients including multi-national enterprises and major Japanese business entities through nearly 6,000 professionals in almost 40 cities of Japan.