Exhibit 10.7

Translated From Japanese
Business Agent Contract
(American Family Insurance Company of placeCityColumbus)


BUSINESS THAT SHALL BE ENTRUSTED

1. AFLAC shall entrust the following business to IA PARTNERS:

   (1) Intermediate service of insurance contract

   (2) Collecting life insurance fee and issuing receipt.

   (3) Maintenance and other service

      1. To deal with changes of the contract details, cancellation of
         contracts, transmission of documents of insurance

      2. Maintenance of entrusted life insurance

      3. Service to prevent the invalidation and the cancellation of insurance
         contract.

      4. Answering inquires about the party to the contract, insured person,
         insurance beneficiary, and the group. Provide information and service
         concerning the entrusted life insurance.

      5. Other maintenance and service requested by AFLAC

2. If AFLAC is to set a new type of life insurance, AFLAC can entrust the
service to IA PARTNERS

3. If AFLAC is entrusting a new type of insurance to IA PARTNERS, AFLAC will
send the notification letter. If there is no special declaration of intention
from IA PARTNERS, the new insurance will be entrusted to AFLAC.

4. IA PARTNERS has no right to conclude a contract or receive notification.


THE RESPONSIBILITY AS EXCLUSIVE AGENCY

- IA PARTNERS shall not be registered or work at any other life insurance
company.

- IA PARTNERS shall prohibit its employee to work for or register at any other
life insurance company.

- The conditions on the preceding paragraph do not apply if IA PARTNERS is given
the permission of AFLAC.


REGISTRATION OF EMPLOYEE

IA PARTNERS may cancel the registration of employee that had not worked for 6
consecutive months.

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COMMISSION FEE

1. AFLAC shall pay the prescribed commission fee to IA PARTNERS for its
entrusted business based on the "Agency commission fee agreement".

2. If necessary, AFLAC can modify the agency commission fee agreement with prior
notification.

3. AFLAC will not pay the commission fee from the day the contract is expired or
cancelled.


THE EXPENSE BURDEN OF AFLAC

- AFLAC shall not bare any costs regarding IA PARTNERS's entrusted business
except for costs of the revenue stamp and the remittance charge of the
insurance.


CUSTODY OF DOCUMENT

1. AFLAC shall take good care of all documents they received and shall not use
them for any other purpose unless IA PARTNERS tells them to do so.

2. AFLAC shall submit the documents on request of the Legal authorities.

3. AFLAC shall submit the documents to any one that IA PARTNERS gives permission
to.


DUTY OF CONFIDENTIALITY

- IA PARTNERS shall collect information about customers legally.
- When the contract is expired or cancelled, IA PARTNERS shall return the
information about customers immediately to AFLAC.


RECOMMISSION OF THE BUSINESS IS STRICTLY FORBIDDEN


RESTITUTION

1. If IA PARTNERS violates the agreement on this contract (either on purpose or
mistakenly) and do damage to CityplaceAFLAC, StateIA PARTNERS must make
restitution for the damage.

2. IA PARTNERS undertakes obligation of the conditions on preceding paragraph
even after the contract is expired.


DISSOLUTION OF THE CONTRACT

1. IA PARTNERS or AFLAC can cancel the contract by giving notice by letter 1
month prior.

2. AFLAC can cancel the contract if the condition falls under the dissolution
baseline.

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