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Tax effect accounting

Executive Summary ¡§Easy way¡¨ was laundered in Taiwan in the early 1990s and mainly sold the popular drink ¡V pearl milk tea. As the business grew and now there are over 50,000 outlets in the main cities around the global including Hong Kong, Philippines, Taiwan, Australia, Canada, New Jersey, Hawaii and North America etc. Recently, pearl milk drink was getting popular in Japan. Many coffee shops and restaurants served this kind of drink. It also provides the chance for our company to enter this market. Since majority of the consumers are teenagers age range 13 to 30 years ago, we can advertise through magazines and offer some sample for the first few days to promote our drink in the area of Shinjuku of Tokyo that is the ¡¥heart of Japan¡¦. Even though Japan faced economic recession during this decade, GDP per capita still high in majority of the Japanese. Besides that, Japanese consumers are tended to try different things and our drink is not a luxury items so many people can afford to buy it. For these reasons, we believed that if we provide good quality and services and our company could fulfill our mission to be a leading retail beverage brand in Japan. Map of Japan Country Profile of Japan Geography Location: East Asia, island chain between the North Pacific Ocean and the Sea of Japan Area: total 377,835 sq. km Capital: Tokyo People Population: 127,214,499 ( July 2003 est. ) Population growth rate: 0.11% ( 2003 est.) Age: 0-14 years: 14.4% ( male 9,368,132; female 8,906,024 ) 15-64 years: 67% 65 years and over: 18.6% Birth rate: 9.61 births / 1000 population Death rate: 8.55 deaths / 1000 population Ethnic groups: Japanese 99%, others 1% ( Korean, Chinese, Brazilian, Filippino ) Literacy: 99% Language: Japanese Government type Constitutional monarchy with a parliamentary government Executive branch Chief of state: Emperor Akihito Cabinet: Cabinet members are appointed by Prime Minister Head of government: Prime Minister Junichiro Koizumi Legislative branch Bicameral Diet Judicial branch Supreme Court Economy GDP: $3.55 trillion ( 2002 ) GDP per capita: $28,000 ( 2002 ) Purchasing Power Parity Budget: revenues ~ $441 billion Industries: motor vehicles, electrical equipment, machine tools, steel and nonferrous metals Export: $383.8 billion Export commodities: motor vehicles, semiconductors, chemicals Export partners: U.S. ( 28.5% ), China ( 9.6% ), South Korea ( 6.9% ) Import: $292.1 billion Import commodities: fuels, foodstuffs, chemical, raw materials Import partner: U.S. ( 18.3% ), China ( 17.1% ), South Korea ( 4.6% ) Currency: JPY Infrastructure Airports, pipelines, ports, harbors, highways, waterways Foreign Relations Japan had a close cooperated with the U.S. and it was a member of APEC ( Asia-Pacific Economic Cooperation ), WTO ( World Trade Organization ), World Bank, OECD ( Organization for Economic Cooperation and Development ) Objectives The goal of our company is to be a leading retail beverage brand in Japan. Recognize the needs and produce the best beverage to our customers. Situational Analysis Political environment Japan is a constitutional monarchy with a parliamentary government since the end of WWII. The political situation in Japan is quite stable even though on and off there were some political scandals happened. Thus, political stability does provide confident for our company to invest. Economic environment Japan is well known for its rapid economic development during the past fifty years and it attracted many investors to engage business domestically.


Approximate Word count = 2231
Approximate Pages = 8.9
(250 words per page double spaced)
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