Today, May 31st, Coamix Co., Ltd. received a courtesy letter from the Musashino Tax Office as an excellent tax filing corporation. It is a great honor to receive this courtesy call, and we will continue to contribute to society by filing appropriate returns and paying taxes as an excellent tax filing corporation, and will continue to make further efforts to spread manga culture. [caption id="attachment_4175" align="alignleft" width="1024"]

(From right) Musashino Tax Office Chief Ando, Representative Director and President Horie[/caption] [caption id="attachment_4176" align="aligncenter" width="1024"]

Musashino Tax Office Chief Ando, Kushiyama Tax Accountant, Koide Certified Public Accountant, Representative Director and President Horie, Accounting Department[/caption] [caption id="attachment_4177" align="aligncenter" width="1024"]

Letter of courtesy[/caption]     [What is an excellent tax filing corporation?] This is a system to select and certify companies (according to the tax office's selection criteria) and pay courtesy visits to companies that have excellent management, are particularly good in their proper tax filing and accounting procedures, and are expected to make appropriate tax returns in the future. Of the 11,000 corporations under the Musashino Tax Office's jurisdiction, approximately 0.3% of the total are certified as excellent tax filing corporations. [Specific criteria for selecting excellent reporting corporations announced in 2000] As a general rule, corporations that meet all of the criteria set forth in the desk examination based on their past filing records and investigation matters (excluding corporations that we have paid a courtesy call to within the past five years) are selected for this in-depth investigation. Based on the results of in-depth research and documentary information, corporations that meet all of the criteria will be eligible for courtesy calls. 1.Desk examination (1) The amount of income is greater than or equal to the average declared income amount of income-earning corporations under the jurisdiction of the National Tax Bureau over the past five years. (2) Continued blue return for 5 years prior to the year subject to courtesy visit (3) Continued on-time filing and full payment (4) The actual state of the corporation's business has been accurately grasped through an investigation conducted within seven years, and there has been no fraudulent calculation of corporate taxes, and the rate of failure to file in each fiscal year is 10% or less. 2. In-depth investigation (1) Regarding corporate tax, the percentage of non-filing in the survey year is 1/2 or less (6.5%) of the percentage of non-filing in the past five years, and 1/2 or less of the increase in income (1.6 million yen) (2) Regarding consumption tax and withholding income tax, the amount of additional tax collected in each investigation tax period is less than 1/2 of the amount of additional tax collected per case investigated in the past five years (200,000 yen) (3) There are no fraudulent calculations or large-scale reorganizations regarding national taxes other than those listed above. (4) The amount of additional tax is paid in full within the deadline. (5) All transactions are recorded in an orderly and clear manner, ledgers and supporting documents are properly organized and preserved, and facts and accounting procedures can be confirmed promptly. (6) An accounting organization is in place, with an established accounting responsibility system and functioning internal checks. (7) Corporate accounting and household finances are clearly separated, and there is no confusion between public and private matters. (8) No unclear financial institution transactions (9) Not participating in or assisting in fraudulent calculations by other parties such as business partners. (10) There is no unaccounted for money.