Analysis of or consultancy on business; preparing, auditing or certifying statements of accounts; business management or business management assistance; advisory services relating to business risk management; consultancy on business strategies and branding strategies; consulting on other business matters; document reproduction; filing of documents or electromagnetic recorded media; handling general paperwork; offering business management assistance in operation of computers, typewriters or other office machines and equipment

Tax practice consultancy; tax agencies; agencies of debt management or debt collection; credit investigation services of business entities

Teaching; arranging, conducting or organizing seminars; arranging, conducting or organizing symposiums; arranging, conducting or organizing lectures; providing electronic publications; publishing non-publicity related text; publishing electronic books and journals on-line; translating; interpreting; providing browser services for books and recordings; producing videos for educational and cultural purposes, excluding videos for use in movies, television programs and advertisements

Legal services for lawsuits or other matters; legal consultation; consulting on laws; proxy or agency services for intellectual property contracts; proxy services for registration or deposition procedures; consulting on or acting as proxy for administrative procedures; proxy services for appraisal procedures or other services in respect of industrial property rights, copyrights or other intellectual property rights; proxy for social insurance procedures; arbitrating; mediating; providing information on laws; legal research; providing information published in newspapers and magazines; executing wills and testaments; arranging wills and testaments; acting as custodian for written wills and testaments; consulting on personal affairs; conducting background investigations