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</o:shapelayout></xml><![endif]--></head><body lang=EN-GB link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'>Hi Kelvin/Jeremy,<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'>We’ve had some difficulty locating English language regulations for the discussion but hopefully this addresses the point in more detail. The basic idea is that TSA services should ideally be consistent in that we can use the same services across multiple areas. i.e. not to have one for EV Code Signing, Another for AATL signing another for XXX etc. <o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'>As the TSA has to be a minimum of 10 years and as the recommendation in BR Code Signing is to cycle every 15 months then the maximum duration for any TSA cert must be 135 months.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'>Thanks for any feedback. I hope this is acceptable as I can’t see why the other current EV maximum was chosen, then I’m happy to make some text suggestions and amendments.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>[ 1. ] The outline of the state policy for Promoting Computerization<o:p></o:p></span></p><p class=MsoNormal style='text-indent:25.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>of Documents by METI. <o:p></o:p></span></p><p class=MsoNormal style='text-indent:25.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>(this material was published in 2008.)<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><a href="http://www.meti.go.jp/english/information/data/IT-policy/pdf/computerization_of_government_documents.pdf">http://www.meti.go.jp/english/information/data/IT-policy/pdf/computerization_of_government_documents.pdf</a><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>[ 2. ] Time-Stamping Accreditation Scheme in Japan. <o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><a href="http://www.dekyo.or.jp/tb/english/index.html">http://www.dekyo.or.jp/tb/english/index.html</a><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>[ 3. ] Actual example :Quotations from “Companies Act” <o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>Subsection 2 Financial Statements, etc.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>(Preparation and Retention of Financial Statements, etc.)<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>Article 435</span><span lang=JA style='font-size:10.0pt;font-family:"MS Gothic";color:#1F497D;mso-fareast-language:JA'> </span><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd;text-indent:-21.75pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><span style='mso-list:Ignore'>(1)<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>A Stock Company shall prepare a balance sheet as at the <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>day of its formation pursuant to the applicable Ordinance <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>of the Ministry of Justice.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd;text-indent:-21.75pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><span style='mso-list:Ignore'>(2)<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>A Stock Company shall prepare Financial Statements (meaning <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>balance sheets, profit and loss statements and other statements <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>prescribed by the applicable Ordinance of the Ministry of Justice <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>as necessary and appropriate in order to indicate the status of the <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>assets and profits and losses of a Stock Company) and business <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>reports for each business year and supplementary schedules thereof <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>pursuant to the applicable Ordinance of the Ministry of Justice.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd;text-indent:-21.75pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><span style='mso-list:Ignore'>(3)<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>Financial Statements and business reports and supplementary schedules <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>thereof may be prepared by Electromagnetic Records.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd;text-indent:-21.75pt;mso-list:l0 level1 lfo2'><![if !supportLists]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><span style='mso-list:Ignore'>(4)<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>A Stock Company shall retain its Financial Statements and supplementary <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>schedules <span style='background:yellow;mso-highlight:yellow'>thereof for ten years from the time of preparation</span> of the Financial <o:p></o:p></span></p><p class=MsoListParagraph style='margin-left:21.75pt;mso-para-margin-left:0gd'><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'>Statements.<o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D;mso-fareast-language:JA'><o:p> </o:p></span></p></div></body></html>