n eitt« are obagated to pay a tempora:y sodary coninbecn ol 5% ai thea taxable , come after derluang a Jaed cleductible amount of 1,000,030 ler prae Heimover. as part er the FPA. the Company was ganteri a corporato ~ne lex holiday of 10 yen starting on the dato of car/nauet operations. which was Detente*