Extra edition No.12 LAGOON CAMP－LYCAON PICTUS PUPPIES－

PHOTO GALLERY120826~120828

Oh, I'm late. I should post blog entry.

We could see nine wild dogs’ puppies and thirteen adult dogs in Lagoon Camp.

Since it was early in the morning, pups were very active, so cute and naughty.

They came running right up to our safari car, and watched us with a very interested expression.

We took a picture too much of them.

On the other hand, we felt a certain sense of coercive pressure from the adult with their wild eyes which give off intimate ferocity.

にほんブログ村 旅行ブログ アフリカ旅行へ" />

にほんブログ村

 

にほんブログ村 英語ブログ 英語の日記へ" />

にほんブログ村

Extra edition No.11 Kwando Concession

I am planning to be in Botswana this summer with my husband.
Our main purpose to be in Botswana is to visit Kwando Concession and to see African wild dogs’ puppies.
They are also called “cape hunting dog and their scientific name is “Lycaon pictus”, which are said to be endangered fauna.

Kwando concession is located on the northern edge in Botswana, bordering Caprivi Strip of Namibia across Kwando River.
This area is neither national park nor public wildlife reserve.
Nevertheless, it covers an area of 2,320 square kilometers of unfenced wilderness and is known for a rich wealth of wildlife habitat, including Lycaon.

According to our new overseas travel agent, our select camp is indeed situated in the area to see Lycaon, in which they have been denning for the last few years. And she e-mailed me, “Whilst there is no guarantee, it is highly likely they will be there again this year. They den around June and the pups are usually out and active end of July/August so this is a perfect time.”

Following is National Geographic’s web page of Lycaon, and provides the Lycaon’s voice sounding like birds:
http://animals.nationalgeographic.com/animals/mammals/african-hunting-dog/


にほんブログ村


にほんブログ村

Japanese Law No.5 Debt-Equity Swap (DES)

When the debt-equity swap (DES) is used as the way of cutting the inheritance tax for the small and medium-sized company owner, there are two important tax issues we should consider as Shiho-Shoshi Lawyer.
One is the corporate taxation on the income from release of debt.
The other is the local corporate taxation on per capita basis.
The last time the latter one has mattered.

This taxation is on “the amount of the Capitals, Etc.” basis of the corporation concerned, and “the Capitals, Etc.” contains not only “capital” but also “capital reserve” and moreover contains ”capital surplus” too.

Therefore, in cases where your client (Stock Company) increases the amount of its stated capital and capital reserve by DES, we should determine whether the following legal move is required simultaneously, and provide advice to him or her on it.
If necessary, we should get professional help on tax and accounting grounds, but I think something of this proportion is basic things we just have to know.

(1) Reductions in Amount of Stated Capital and its Reserve
(2) Appropriation from Capital Surplus to Earned Surplus (This method shall be subject to Corporate Accounting Standards No.1)


にほんブログ村


にほんブログ村

American Real property Law No.4 Time flies

It’s March now, time flies.
I am so glad the report on American real estate transaction with other researchers is finally almost ending. It’s only general introduction of the subject matter and we have just stood in the entrance to the true research. But I would give myself a passing score.

In this report, the entire structure diagram of American Real Estate, which I have created in before report, will be used.
This diagram is reference to below web page.
http://www1.ocn.ne.jp/~treetops/EntireStructureDiagram.pdf
(On the almost Japanese translations of the diagram, I followed University of Tokyo press “Eibeiho-Jiten”.)



にほんブログ村


にほんブログ村