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Published by Sawai Gyoseishoshi Office
Hiroshima, Japan
Based on primary legislation. Updated for 2026.
Copyright 2026 Sawai Gyoseishoshi Office. All rights reserved.
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This book is an informational guide. It is not legal, financial, or professional advice.
Regulations change. The information in this book reflects the regulatory position as of June 2026. Before making any business or operational decision, verify the current rules at:
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