Investment guidebook is one of a series of booklets published by KPMG member firms in overseas to provide information to those considering investing or doing business in a certain country or a region. Its purpose is to provide some general guidelines on investment and business in overseas. These guidebooks offer many interesting investment opportunities. However, legislation can change frequently, and the economic situation needs to be monitored closely. So we recommend that you seek further advice before making specific decisions. KPMG in Japan, or your local KPMG contact, will be pleased to hear from you if you have questions about this publication or about doing business in overseas.