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Min charge includes $10 Delivery + $20 Home Phone Prepayment Outside Included Value + $79.95 Setup on a 24 month contract, $10 delivery fee does not apply if Wi-Fi Modem is collected from TPG. Only available for new customers in selected ADSL2+ coverage areas. Unlimited local calls includes 13/1300. Calls to Aus Mobiles and Directory Services are not included. 100 International Minutes Per Month offer does not include calls to satellite phones. Unused included International Minutes expire at the end of each month. Home Phone Prepayment Outside Included Value of $20 required for excluded call charges. Some call types not supported, incl. fax, pay TV program purchase, back to base alarms and similar. Early termination, change of plan, and relocation fees apply. This offer may be withdrawn at any time. For full terms, conditions & exclusions visit tpg.com.au. NBN & FTTB: Please visit TPGâ&#x20AC;&#x2122;s website to check service availability at your address as coverage is limited.

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Friday, November 14, 2014

News Photos From Japan

蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵蔵

New tourist destinations

Further information You can obtain all information you need on travelling to Japan on the JNTO website at www.jnto.org.au Alternatively, visit JNTO Sydney Office self-service Room at Suite 1, Level 4, 56 Clarence Street, Sydney NSW 2000 (About a one minute walk from Wynyard station) Opening Hours: 9:00 - 17:00(Monday - Friday)

Friday, November 14, 2014

News About Australia

News About Japan

Notice of new address We are pleased to announce that our oďŹ&#x192;ce will be relocated to the following address as of November 24, 2014. New address: 203B, 332 Pitt Street Sydney NSW 2000 New postal addressďź&#x161;PO Box 20081, World Square NSW 2002

and fax numbers will be informed NEW New phonewhen these are allocated.

Friday, November 14, 2014

News About Japan

Yellow Pages・Money & Tax Talk・TV Program about Japan

Friday, November 14, 2014

Money & Tax Talk

VOL.

SMALL BUSINESS DEPRECIATION CHANGES

ecently there has been a change made in relation to immediate deductions for depreciating assets owned by a small business. The change may mean that you will need to amend your business tax return for the year ended 30 June 2014 if it has been lodged.

On 5 September 2014 the ‘mining tax’ was repealed. Included in this were changes to the small business depreciation rules and these changes take effect on 1 January 2014. Under the old rules a small business taxpayer was able to claim a full tax deduction for depreciating assets costing less than $6,500. This rule was in place for the full year ending 30 June 2013. The change in the rules has reduced the threshold for immediate write-off to $1,000 from 1 January 2014. For the year ended 30 June 2014 the two thresholds apply. The $6,500 threshold applies for the period 1 July 2013 to 31 December 2013 and the $1,000 threshold applies for the period 1 January 2014 to 30 June 2014. To be eligible for the higher write off, the depreciable asset must have been purchased before 1 January 2014 and was used or installed ready for use Glenn Burke B.Bus CA SFfin Glenn is a chartered accountant and financial planner with over 25 years tax and accounting experience. Glenn regularly presents lectures on accounting and finance.

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before this date. Another change that was backdated to 1 January 2014 was in relation to motor vehicles. Under the old rules a small business was entitled to an immediate tax deduction of $5,000 for a motor vehicle costing $6,500 or more with the excess of the purchase price over $5,000 being subject to depreciation. From 1 January 2014 an immediate deduction is only available for a motor vehicle costing less than $1,000. If you have already lodged your tax return for the year ended 30 June 2014 you may be required to lodge an amendment if you have claimed tax deductions under the old rules. You should review your deductions and take particular note of deductions claimed for depreciable assets purchased after 31 December 2013. If you have claimed deductions under the old rules you should recalculate the deductions under the new rules and amend your return. The tax office has stated that any shortfall penalties relating to the amendment will not apply if the amendment is lodged correctly. If you would like any further information on the above changes and how they affect you or have any tax or accounting questions please contact us.

Proactive Business Advice

Suite 802, Level 8, 11 Help Street, Chatswood NSW 2067

02 9411 3598

Friday, November 14, 2014

最新お得情報

Japanese Restaurant

Kai Sydney

・ Photo : Kai Japanese Restaurant Writing : Ann Nazdo (upper left) The shoga-yaki (stir-fry with ginger) has a richly infused sauce and perfectly tender yet springy meat ($14.50). (upper right) The ten-don, with its crispy batter and sauce-infused rice, comes with mini-udon ($13.50). (lower left) Connoisseurs will be unable to resist the generous portions of the salmon set ($20.50). (lower right) You will be surprised at the size of the tonkatsu (battered pork) set ($14.50).

Shop is at the end of the alley in The Grove

Affordable, chef-quality lunch at a newly refurbished restaurant Enjoy authentic Japanese to your heart's content Neutral Bay is the ultimate place to go if you are craving Japanese food, from traditional noodles or rice dishes to Westernstyle Japanese. You are sure to find most types of Japanese cuisine in Neutral Bay, with plenty of restaurants and take-away stores. In such a competitive battlefield, Kai reopened in February this year with a new slogan, "The restaurant with the authentic chef", and a renewed affordable and quality lunch menu. Kai has a reputation for an uncompromised authentic taste and a desire to bring real Japanese food not only to the Neutral Bay, but eventually to Sydney as well. While this attitude has not changed, their lunch menu has reappeared in a new form that will keep both customers' stomachs and wallets happy! The must-try recommendation has to be the range of donburi (authentic dishes of meat, fish or vegetables over rice) starting from $13.50. Served with a mini-udon, the size of each meal is certainly satisfying. This satisfaction is then followed by the pleasant, nostalgic harmony of carefully selected ingredients and the blend of rice and sauce, which is said to be the foundation of donburi. The fried food is crisp and the cooked meats are very tender, allowing your chopsticks to cut through without any

difficulty. The mini-udon is the ideal and essential match for the main dish. Japanese authenticity can also be created with just bowl of rice and miso soup to accompany the main dish. Pork sh_ga-yaki (stir fry with ginger) is the representative dish and can often be hard to find outside Japan. The pork is fried with onions and chives, mixed with sauce, cut into bite-size pieces and served with rice. Surprisingly, $14.50 includes a tsukidashi (small appetiser) and a chawanmushi (egg custard). It definitely feels like you've been looked after. If you are really indecisive, and just want everything from the overwhelming menu, there is "Kai Special Lunch Set" at $29.50. It's a parade of Kai's classic quality meals, enough to fill anyone at a reasonable price. There are also sushi/sashimi Sets, which makes the decision over lunch just a little more difficult! Driven to continue providing genuine Japanese cuisine, Kai is also introducing dinner course meals from midSeptember. You will be pleasantly surprised that a five-course meal includes an entr_e and a main selection from three different combinations at only $55 per person. Whether it's a filling lunch or an awesome dinner you are hoping for, Neutral Bay is the place to be, day or night.

The Kai special lunch set is a parade of classic, quality Japanese cuisine ($29.50).

The harmony of the sauce with the tenderness of the beef in the Wagyu-don is just mouth-watering ($17.50).

Kai Sydney Address: The Grove,Shop 13, 166-174 Military Rd, Neutral Bay Phone: 02 9908 7045 Opening hours: Thursday - Sunday (lunch) 12:00pm∼2:00pm Tuesday - Sunday (dinner) 6:00pm∼10:00pm BYO: Fully licensed & BYO (wine only) Accepted cards: EFTPOS, Visa, Mastercard, AMEX and other major cards

The chicken katsu-don's combination of batter, sauce and egg emphasises the traditional taste of Japan ($13.50).

Friday, November 14, 2014

コラム

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シングルの方にとって恋愛、結婚は人生の重大事。良きパートナーを見つけるには、まず相手を知らなければなりません。相手の心理を見抜き理解できるヒントなどを、コラムとして連載します。

�� 02 9221 0123（英語）（Mon-Fri: 10am-5:30pm Sat: -5pm） Suite 1708, Level 17, 109 Pitt St Sydney (Wynyard 徒歩 1 分 ) 素敵なパートナーにめぐり合いたい方、カウンセリングは無料ですのでお気軽にご相談ください。

筆者： ��（エヴァ・チェン） 1,000組以上の紹介成功実績を持ち、恋愛コラムを10年以上連載しているプロフェッショナル。「国籍問わずハイクオリティな男性・女性を紹介します。」

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www.metropersonal.com.au まずはお気軽にお問い合わせください

Suite 802, Level 8, 11 Help Street, Chatswood NSW 2067

02 9411 3598

Friday, November 14, 2014

コラム

自然治癒力や免疫力を向上させて、元気な毎日を過ごすために行う健康法、「ナチュラルセラピー」の研究者 Mika が、手軽にできて、役立つナチュラルセラピーを紹介。

vol.4

ナチュラルセラピーのある生活

Mika

筆者：東京都出身、ナチュラルセラピスト、自然療法研究家（栄養士・調理師）日本ナチュラルセラピー協会理事、特定非営利活動法人ナチュラルセラピー研究会代表

Natural Therapy yparehT larutaN Natural Therapy

Natural Therapy Natural Therapy Natural Therapy Natural Therapy Natural Therapy Natural Therapy

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Friday, November 14, 2014

インタビュー記事

Friday, November 14, 2014

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Friday, November 14, 2014

コラム・日系イベント広場

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Publisher Takayuki Takahashi

TEL: (02) 9909 0111 FAX: (02) 9909 0888

日系イベント広場

Friday, November 14, 2014

クラシファイド・コラム

電子タバコ

（e-cigarettes）電子タバコとはバッテリーで蒸気を発生するタバコの代替製品です。ほとんどの場合はこの蒸気にニコチンが含まれています。中には香料を含むものもあります。タバコの煙と異なるのは一酸化炭素、タールなどの有害物質が含まれていないということです。しかし、このような器具の製造に関して規制は統一されていないようで、蒸気の中に有害物質が含まれていたものや、電池が爆発して顔に大けがを起こしたものもあるようです。

求人

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買います

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シェアメイト

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投稿頂いた内容は、全てジェンタに帰属いたします。

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◆電子タバコを使用する理由 ①口の中の物足りなさを満たしたり、蒸気を吸ったときのタバコを吸った感触が味わえるから（ニコチンパッチや禁煙のための薬物療法ではこのような感覚が満たされない）。 ②喫煙が禁じられているような場所でも喫煙のムードを楽しめるから。 ③禁煙療法としての使用。 ④ニコチン無添加の電子タバコで単純に菓子の味や香料のにおいを楽しむための器具として使う場合。 ◆電子タバコの普及上記のような理由で年々電子タバコの普及率は急増しています。その反面、各国での電子タバコに関する規制はまちまちで、はっきりとした方針が定まっていない国も数多くあります。これは、この技術が新しく、その医療品としての効用や安全性も詳しく調べられておらず、また一般商品として扱われた場合でも公共衛生にどのような影響を及ぼすかということもはっきりと知られていないということがあります。オーストラリアではニコチン無添加の電子タバコを購入しても違法ではありません。しかし、西オーストラリア州ではたとえニコチンが含まれていなくてもタバコに見た目が類似した商品を売ることはタバコ商品規制法に反すると判断されています。ニコチンが添加されている電子タバコに関して、もし製造者が禁煙療法の手段として役立つ製品であるとクレー

ムしている場合はオーストラリアの医療製品管理局（Therapeutic Goods Administration, TGA）の審査と許可を得る必要があります。よって現在、ほとんどの製造者が禁煙療法に関するクレームは表示せずに販売しているようです。 ◆電子タバコの安全性ニコチンは治療用量内で使用している場合は問題はないので、電子タバコに関しても同じことが言えそうです。ただし製造過程の品質管理が行き届いていない商品の場合、不純物が入って有害物質が発生する可能性もあります。電子タバコの使用時には使用者だけがニコチンを吸うのではなく、周辺の空気にも送り出されます。その場合、近くにいる人がその蒸気を吸ったときの健康面でのリスクはまだ明らかではありません。データによると15∼24歳の人たちの間でよく使われているようで、これが喫煙に向かうきっかけとなるのではないかという懸念が専門家の間でもあります。 ◆電子タバコの禁煙効果現在、この効果に関しての集積データは少なく、結論は出せません。多数、他種類の電子タバコが販売されている中、それぞれの器具が実際にどれだけのニコチンを使用者に与えるのかということもあまりわかっていません。限られたデータの中からは禁煙効果はあり、ニコチンパッチなどよりも多少優れていた場合もあるようです。しかし、まだはっきりと安全性と禁煙効果は実証されていませんので今のところ従来の安全な方法（ニコチンパッチ、ニコチンガム、禁煙の薬物療法、それにカウンセリングのサポート）に徹することを医療関係者は推奨しています。

Friday, November 14, 2014

WORLD NEWS / JAPAN NEWS

Friday, November 14, 2014

JAPAN NEWS

TEL:(02) 9247-4554 電話をまずはお

Mobile:0407-244-329

Level 4, 58 Pitt St., Sydney

ウィンヤード駅/サーキュラーキー駅から徒歩3分

Friday, November 14, 2014

AUSTRALIA NEWS

Friday, November 14, 2014

News in Australia

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Friday, November 14, 2014

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