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The following policies and disclaimers are applicable to all Internet media managed by Nukariya CPA (hereinafter called our company). You are considered to have agreed to them when using the site.

To ensure compliance with requirements imposed by the Department of the Treasury, Company informs you that any U.S. tax advice contained in this Web site (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing, or recommending any transactions or any tax-related matters to another party (IRS Circular 230 Disclosure).

The information contained in this Web site is for general information purpose only and should not be construed as legal, accounting or tax advice on any subject matter. This information has been created from, based upon or taken from sources deemed to be accurate at the time but may not be complete, may or may not reflect current legal, tax or accounting developments and may not apply in all jurisdictions. We disclaim any obligation to update our Web site or advise you of any court or other decisions, or changes in law, rule, regulation or fact.

Copyright of the Content

Our company holds the copyright to all contents on the site unless stated otherwise. Regarding names of companies and products in articles and blog posts, their copyrights belong to the companies concerned. Any reprint or copy is strictly prohibited except with the express permission of our company.

Company respects the intellectual property of others and asks that users of our Site do the same. In connection with our Site, we have adopted and implemented a policy respecting copyright law that provides for the removal of any infringing materials and for the termination of users of our online Site who are repeated infringes of intellectual property rights, including copyrights. If you believe that one of our users is, through the use of our Site, unlawfully infringing the copyright(s) in a work, and wish to have the allegedly infringing material removed, the following information in the form of a written notification (pursuant to 17 U.S.C. § 512(c)) must be provided to our designated Copyright Agent:

  • your physical or electronic signature;

  • identification of the copyrighted work(s) that you claim to have been infringed;

  • identification of the material on our services that you claim is infringing and that you request us to remove;

  • sufficient information to permit us to locate such material;

  • your address, telephone number, and e-mail address;

  • a statement that you have a good faith belief that use of the objectionable material is not authorized by the copyright owner, its agent, or under the law; and

  • a statement that the information in the notification is accurate, and under penalty of perjury, that you are either the owner of the copyright that has allegedly been infringed or that you are authorized to act on behalf of the copyright owner.

Exclusion of Liability

Company does not bear any liability for reparation for any losses between users and content providers (companies, schools, etc.), or between users, that relate to the articles, advertisements, products and services on the site.

To the maximum extent permitted by law, in no event shall company or our suppliers be liable to you or any third-party for any lost profits, lost data, costs of procurement of substitute products, or any indirect, consequential, exemplary, incidental, special or punitive damages arising from or relating to these terms or your use of, or incapability to use the site even if company has been advised of the possibility of such damages. Access to and use of the site is at your own discretion and risk, and you will be solely responsible for any damage to your device or computer system, or loss of data resulting therefrom.


Personal Information

Our company pays close attention to the protection of personal information provided by users. Please see our Privacy Policy for more information about our handling of personal information.

Subscription to the E-mail Newsletter

Subscribers to the e-mail newsletter our company publishes are considered to agree to receive news about useful information. Our company has the right stop or suspend the sending of these newsletters whenever the need arises. Subscribers also can stop receiving newsletters at any time from our website.

Company disclaims and neither it nor any of its partners, principals, professional staff, or other employees shall be liable for any liability, cost or damages in respect of actions taken or not taken by you or others based on any content on this site, any third party content, or any linked or linking sites, including without limitation, direct, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data, opportunities or profits arising out of, or in connection with, your access, use of or reliance upon any information or data appearing on this Web site or in or from any linked or linking site.

Through this website you are or may be able to link to other websites which are not under the control of Company. We have no control over the nature, content and availability of those sites and assume no responsibility therefor. The inclusion of any links does not necessarily imply a recommendation or endorsement of the views expressed therein.

Materials on this Web site may not be modified, reproduced, distributed or used for any public or commercial purposes without written permission from Company For specific requests, please contact us at the following address.

Nukariya CPA Office
20695 S. Western Ave, Suite 204. 
Torrance CA 90501   
United States


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