The purpose of the company is to provide services in the field of accounting and payroll, particularly temporary assignments for companies and municipalities during staff shortages, assisting private individuals with administrative and organizational tasks such as payments and preparation of tax returns, and managing the accounting for sole proprietorships. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also arrange financing for its own or third-party account, as well as provide security for the liabilities of affiliated companies and third parties.