Business Constraints Arising from Changes to the Attorney Act and Related Regulations
First written in FY2017. 12 of 15 entries say "Restated". Latest entry: FY2026.
Bengo4.com moved to the "Worse" side of this theme in 2026, 1 year after the typical company in this theme (2025).
The whole theme swung hardest in 2026: 22 of 71 companies on the "Worse" side.
9 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「We operate our businesses with the utmost care, including confirming matters with external law firms as appropriate, both in operating the service and when considering new businesses.」
Regarding measures for addressing the Attorney Act and related laws and regulations, it explicitly refers to confirming matters with external law firms rather than with the previously specified relevant organisations. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new occurrences of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies among the matters concerning business conditions and financial matters described in this interim report, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes in the major risks, including the Attorney Act and related regulations. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes in the major risks, including business restrictions arising from changes to the Attorney Act and related regulations. - FY2022ReframedAnnual report
「We provide support services to tax accountants and are required to comply with the Tax Accountant Act, related laws and regulations, and applicable rules and guidelines. However, if the content or interpretation of that Act changes, our business may be subject to restrictions depending on developments in the content or interpretation of the regulations, potentially affecting our business and financial results.」
In addition to the existing Attorney Act and related regulations, it explicitly identifies business restrictions arising from changes to, or changes in the interpretation of, the Tax Accountant Act and related rules and guidelines. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor were there any material changes to the business and other risks described in the securities report.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor were there any material changes to the business and other risks described in the securities report.」
It states that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor were there any material changes to the business and other risks described in the securities report.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2018-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor were there any material changes to the business and other risks described in the securities report.」
A comprehensive statement says that there have been no material changes regarding business restrictions arising from changes to the Attorney Act and related regulations. - FY2017First statedAnnual report
「We are required to comply with the Attorney Act, related laws and regulations, and the rules and guidelines of each local bar association. For example, Article 72 of the Attorney Act prohibits arranging litigation and other cases involving attorneys for the purpose of receiving remuneration. We therefore operate our businesses with the utmost care, including confirming matters with the Japan Federation of Bar Associations and other relevant organisations as appropriate, both in operating the service and when considering new businesses.」
On the premise of compliance with the Attorney Act and related regulations, it states that changes to, or evolving interpretations of, Article 72 of the Attorney Act and related rules and guidelines could restrict the business.