Pachinko parlors

Pachinko parlor-operating companies, pachinko parlors

Part1 Environment surrounding Pachinko Parlors

1. Pachinko Market Overview

1. Trends in Pachinko Market

2.  Size of Pachinko Parlor Industry

1. Transition of number of pachinko companies and their parlors
2. Transition of number of pachinko machines installed
3. Sales ranking among parlors for FY2011

3. Environment surrounding pachinko parlor operation

1. Pachinko parlor companies in Specific Service Industry Statistics
2. Number of bankruptcies cases by pachinko-parlor-operating companies
3. List of Bankruptcy Articles by pachinko-parlor-operating companies

Part2 Pachinko Parlor Financial Strategies

1. Disclosure Activities

1. Views from arties concerned with market
2. Necessity of the disclosure

2. Raising Funds

1. Financial Trends in pachinko-parlor-operating companies
2. Stance of lending by financial institutions
3. Credit desicions by financial institutions
4. Methods of raising funds

3. Going Public

1. Possibility of pachinko parlor companies going public
2. Reasons Why pachinko parlor companies cannot be listed on domestic stock exchange
3. Trends in pachinko parlor companies to be listed
4. Reports on Dynam Japan Holdings being listed in Hong Kong

Part3 Tax regulations and Accounting Standards

1. Accounting Standards

1. Issues on lack of accounting processing standards
2. Characteristics of accounting processing of parlor companies

2. Influence of Tax Increase to Pachinko Parlor Management

1. Overview of the Revised Consumption Tax Law
2. Adoption of multiple tax rates and the invoice system
3. How to consider consumption tax from the current pachinko parolor's point of view
4. Methodology of shifting of consumption tax
5. Influence of consumption tax increase when remaining the current system
6. Influence of consumption tax increase after adjusting volume or adjusting amount of money
7. Future measures taken by pachinko parlor companies

Part4 Parlor Company Financial Status and Characteristics

1. Financial Indicators of Leading Companies
2. Comparison of Financial Indicators by Size
3. Business Index of Parlor Companies