We provide advice on financing through public offerings or private placement of shares, bonds, or other securities (including capital increase through third-party allocations) irrespective of the size of the company from start ups through to listed companies. We examine methods that are quick and low cost in light of the applicable laws and regulations, such as the Companies Act, the Financial Instruments and Exchange Act, and the rules of financial instruments exchanges, as well as providing advice on documentation such as the disclosure documents including Securities Regulation Statements (SRSs), the documents pertaining to contracts, and minutes of meetings, etc. We also provide drafting services, etc., of the independent third-party written opinion required under the exchange rules when a listed company performs a large capital increase through third-party allocation.