[China Accounting Tax Column 005] Can invoices related to transportation costs, such as ride-hailing apps and railways, be deducted as input VAT? I would like to know, but are there any points to be aware of?

JOHNAN has released a video that clearly explains the implementation technology for stretchable films, which are expected to be utilized in wearable devices and medical equipment. In the video, you can see how the film, which has excellent elasticity, stretches and contracts. Please check our high technological capabilities and the flexible characteristics that are useful for product development. We hope this will help you generate new ideas in product development. ▼You can watch the video here [Link to the implementation page for stretchable films] https://www.johnan.com/dms/mounting/filmdevic/stretchable/

Based on practical experience in support companies and business companies, SBS Marketing Co., Ltd. provides consulting services related to marketing, sales promotion, and customer attraction mainly in the BtoB (business-to-business) sector. On August 7, 2025 (Thursday), they published a page titled "Can You Leave an 'Impact' in Business Meetings and Presentations!? 'Echoic Memory'". 'Echoic Memory' is the temporary storage of auditory information received through the ears. The page explains the mechanisms and examples of its occurrence, the differences from 'Iconic Memory', points to maximize its effectiveness, and advanced utilization techniques. (Page Overview: Excerpts) ■ What is 'Echoic Memory'? ■ The mechanism of 'Echoic Memory' and familiar examples ■ 'Echoic Memory' and 'Iconic Memory' ■ Examples of utilization in business scenes ■ Four points to maximize the effectiveness of 'Echoic Memory' ■ Advanced utilization techniques for 'Echoic Memory' (DL content only) ▼ For more details, please visit this page. https://sbsmarketing.co.jp/blog/echoic-memory-2025-08/

We would like to inform you that our company has recorded a special loss (executive retirement benefits) for the first half of the fiscal year ending December 2025, as detailed below. Furthermore, the payment of executive retirement benefits was approved at the "51st Annual General Meeting of Shareholders" held on March 28, 2025. 1. Recording of Special Loss In recognition of the long-standing contributions of one retiring director, we have recorded a special loss of 14,045 thousand yen as executive retirement benefits. 2. Impact on Performance The impact of this matter on the performance forecast for the fiscal year ending December 2025 is minimal. End.

We will disclose the interim financial results for the fiscal period ending December 2025.

As part of the "Hometown Ibara Future Creation Human Resource Development Project," we welcomed local elementary and middle school students to the special summer program "Ibara Job Exploration Tour 2025," a collaboration between the Ibara City Chamber of Commerce and the Corporate Branding Committee. We conducted a presentation that clearly and enjoyably introduced how our technology supports society, allowing the children to learn about the appeal of manufacturing and the significance of working while interacting with actual devices and products. Through this initiative, we hope to deepen our connection with the community and nurture the curiosity of the children who will carry the future. We sincerely thank everyone who participated, as well as all those involved in planning and organizing the event.