Exhibit 10.5  Monetary Loan Agreement  Translated from Japanese September 5, 2008  Sumitomo Mitsui Banking Corporation Address
        11F NishiShinjuku Showa Building
 The Principal
        13-12 NishiShinjuku 1 cho-me, Shinjuku-ku, Tokyo
 Name
        IA Partners, Inc.
 President& CEO
        Hideki Anan
 Joint Surety
        Address
        13-10 Yoyogi 3 cho-me, Shibuya-ku, Tokyo
 Name
        Hideki Anan
  1.
        (Loan Clause)
 Debtor (hereinafter A) has assured the banking transaction agreement between Sumitomo Mitsui Banking Corporation (hereinafter B) and each cause of this agreement, borrowed money (initial installment in the case of installment loan) and has received it as follows:  Description: 1. Amount of borrowing
        ¥100,000,000
 (Total amount of in the case of installment loan) Details of installment loan (Planned borrowing dates and amounts for the 2nd installment and thereafter)  1st
        dd/mm/yyyy
        ¥
 2nd
        ¥
 3rd
        ¥
 4th
        ¥
  2. Use: Operating funds  3. The final due date: January 31, 2009  4. A shall not use the guarantee of the National Federation of Credit Guarantee Corporations.  -----------------------------------------------------------For Bank Use------------------------------------------------------------- Branch No. XXXX
        Branch Name: XXXX
        Loan Acct. No. XXXX
        Activity No.
        Invoice No. XXX
  The Name of Credit Guarantee Corporation
        Guarantee term:
        Guarantee:
  Account No. w/GuaranteeCorporation
        Guarantee No.
  Date /Balance/Verification
        Middle Back
        Front
  2nd
        Ver./Ver./Person/ Guarantor Seal/Debtor Seal
        Explanation/Guarantee/Acct. Seal
  3rd
        in Charge
        intent
  4th  1   Loan rate/Discharge Method/Interest Payment Method5. Loan rateAnnual 3.375%
        Basic interest rate: Bs short-term prime rateIf the basic interest is not a fixed rate, the loan rate shall be changed based on Article 4 below.6. Discharge Method/Interest Payment Method1)
        Equal principal Payment (incl. a lump sum payment on the due date)Due date and payment interval
        Number of payments
        Amountp
        I
        1st
        September 30, 2008
        
        
        \2,777,000r
        n
        2nd
        Fr. Oct. 2008 thru Dec. 2008 every  1  m(s). EOM
        3
        \2,777,000i
        s
        
        Fr.    Thru.    Every     m(s).;     Date:n
        tc
        ai
        lp
        la
        ml
        tIncreased paymt.
        Fr.    Thru.    Every     m(s).;     Date:Paymt. On Due
        Final due date
        
        
        \88,892,000Paymt. Method
        Advance Paymt.
        
        Interval
        Every   m(s).Interest
        1st paymt. due
        Sep. 5, 2008
        2nd paymt. due: Sep. 30, 2008
        Due for 2nd paymt. and after
        EOM2)
        Equal installment paymentDue date and payment interval
        Number of payments
        AmountInterest for grace period
        1st due
        
        2nd and after: Fr.    Thru.    Every     m(s).    Date:Principal
        1st
        
        
        
        Separately notified in writingand
        
        2nd
        Fr.    Thru.    Every     m(s).;     Date:
        times
        \interest
        Final
        Final due date
        
        
        Balance and the interestThe interest during the grace period and the first payment amount for both the principal andshall be determined by Bs calculation method. In this case the amount may be different fromthe amount for the second payment and payments thereafter.Deduction of the payment and interest:7
        Payment account (owned by the debtor)Branch Name
        Account type
        Account No.
        The Name of the ownerXXXX
        Ordinary deposit
        XXXX
        IA Partners, Inc.(The branch holding the account)8
        The deduction date:The due dates specified in Article 6 above (however, the following business day if thedates fall on a bank holiday)(to be continued to the next page)



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Loan on deeds160-0023
        0001037#
        
        
        Loan Payment Plan Details11F NishiShinjuku Showa Building13-12 NishiShinjuku 1cho-me, Shinjuku-ku, Tokyo(Loan item
        
        )Sumitomo Mitsui Banking, CorporationNakano BranchEqual interest payment
        Bank Use CodeTo: IA Partners, Inc.223-230-369-2002 1460Telephone: 03-5909-1561
        Reference contact: Nakano Corporation, Sales DepartmentBranch No.
        Acct. No.
        Loan No.
        Payment Acct.
(1: Checking acct./Deposit acct.)
        Interest rate
        Loan term
        Loan Date
        Amount
        Interest to 1st paymentXXX
        XXX
        XXX
        XXXX
        3.375%
        4 mos.
        Sep. 5, 2008
        \100,000,000
        \240,420Sequence
        Due dates
        
        Payment amount
        Breakdown
        Balance
        We appreciate yourdd/mm/yyyy
        
        (Principal and interest)
        Interest
        Principal
        
        business with us.1
        30/09/2008
        
        
        
        278,683
        2,777,000
        97,223,000
        You can see the details and2
        31/10/2008
        
        
        
        270,723
        2,777,000
        94,446,000
        your payment plan on your3
        01/12/2008
        
        
        
        296,668
        2,777,000
        91,669,000
        left.4
        05/01/2009
        
        
        
        230,145
        2,777,000
        88,892,000
        The payments and interests5
        02/02/2009
        
        
        
        0
        88,892,000
        0
        will be automaticallydeducted from youraccount that you specifiedas this details sheet shows.For customers usingvariable interest loans, wewill change the basicinterest rate according toits fluctuations. Pleaseunderstand in advance thatyour payment amount eachtime may change by this.In that case we will sendyou new Loan PaymentPlan Details.Also as we will not contactyou upon each deduction,please store this documentsafely .(If you have any question,please contact theperson in charge.)



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