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Exhibit 10.30    
    


YAHOO! INC.

701 FIRST AVENUE

SUNNYVALE, CA 94089 


January 31,
2005 


Yahoo
Japan Corporation

Roppongi Hills Mori Tower

6-10-1 Roppongi

Minato-ku, Tokyo 106-6182

Japan

Attn:    Akira Kajikawa 


Dear
Mr. Kajikawa: 


        Thank
you for your time in our discussions regarding the Yahoo! Japan License Agreement entered into on April 1, 1996 between Yahoo! Inc. ("Yahoo") and Yahoo Japan
Corporation ("YJC"), as amended (the "Agreement"). The purpose of this letter is to memorialize our agreement that, notwithstanding anything to the contrary in the Agreement, commencing on
January 1, 2005 and continuing thereafter we agree as follows: 


        (i)    "YJC"
referenced in Section 1.1.28 of the Agreement means YJC and its Affiliates. YJC Revenue referenced in the Agreement means the revenue listed in the "YJC
Revenue" definition of YJC and of YJC's Affiliates, as reported on a consolidated basis and determined in accordance with GAAP consistently applied. 


        (ii)   The
"net revenues" referred to in the "YJC Revenue" definition are the net revenues of YJC and YJC's Affiliates as reported on a consolidated basis and determined in
accordance with GAAP consistently applied, and calculated as follows: net revenues = (total consolidated sales)—(any third party agency fees/commission paid by the party in
connection with the development or sale of the advertising rights). For purpose of clarify, "third party" above does not include Affiliates. 


        (iii)  YJC
will only have the additional right to deduct from total consolidated sales the cost of goods sold of the Affiliate eShopping! Books CORP. There will be no other
deductions from total consolidated sales. For purposes of clarity, Attachment A to this letter provides an example of our agreed methodology for calculation of YJC Revenue
as described above. 


        (iv)  We
will discuss in good faith the application of our agreement herein to new business ventures of YJC and/or its Affiliates that the parties mutually agree have
materially different gross margin structure than those of YJC and/or its Affiliates' existing businesses as of the date hereof other than the current eShopping! Books CORP business as set forth in
paragraph (iii) above. The parties recognize that the scope of the license needs to be consistent with the scope of the consideration, and both parties will discuss in good faith the scope of
the grant. Nothing contained in this paragraph (iv) shall be construed to limit YJC's payment obligations under the Agreement, including this letter amendment. 



        This
letter amends the Agreement and supersedes all prior proposals, agreements, or other communications between us, oral or written, regarding the subject matter hereof. Please have an 










authorized
officer of YJC indicate YJC's consent to this binding Amendment No. 2 to the Agreement by signing in the space provided below. 



	

 	
 	

Very truly yours,
	

 	
 	

/s/  SUE DECKER      
 Name: Sue Decker

Title: CFO

Date: January 31, 2005

For Yahoo! Inc.





Acknowledged
and Agreed by Yahoo Japan Corporation 



	By:	 	/s/  MASAHIRO INOUE      
	 	 
	Title: President & CEO

Date: January 31, 2005	 	 









 
 

ATTACHMENT A
  YJC REVENUE CALCULATION METHODOLOGY    
    


Yahoo! Japan License Fee Calculation Example**  



	(in ¥)
 
	 	Quarter Ending

September 30, 2004
	 
	Total Consolidated Revenues	 	¥26,476,504,000	 
	Less: Third party sales & agency commissions	 	(1,021,487,000	)
	 	 	
	 
	Net Revenues	 	25,455,017,000	 
	 	 	
	 
	Less: eShopping Books Cost of Goods Sold	 	(¥1,195,507,000	)
	Net Revenues after eShopping Books COGS	 	¥24,259,510,000	 
	 	3% Royalty	 	¥727,785,300	 
	License Fee to Yahoo! Inc.	 	¥727,785,300	 





**THE ABOVE EXAMPLE IS ONLY FOR THE PURPOSE OF ILLUSTRATING THE METHOD OF CALCULATING LICENSE FEE BASED ON THE AMENDMENT.  


**NOTWITHSTANDING, ACTUAL NUMBERS FOR THE THIRD QUARTER OF 2004 SHALL BE CALCULATED WITHOUT DEDUCTING "eShopping Books Cost of Goods Sold."  











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Exhibit 10.30


ATTACHMENT A YJC REVENUE CALCULATION METHODOLOGY