This website is owned and published by Triple A Partners Japan Co. Ltd. (TAP Japan), a company incorporated under the laws of Japan.  The website has been published for fund managers, institutional investors and high net worth individuals only and is not directed at investors in any jurisdiction where we, TAP Japan, are prohibited by any law from making the information on the website and its contents available.  The services referred to in this website should not be regarded as financial advice nor an offer to subscribe to shares or units in any fund. TAP Japan does not provide investment advisory services through this website.  Investors should obtain independent financial, legal and tax advice before making any investment decision.  Every effort has been made to ensure the accuracy of the information herein contained, but TAP Japan shall not be liable for any losses or damages in respect of the accuracy or completeness of the information.