the first sight of something / something seen for the first time

one should start a big project with immediate, practical steps; start small / the person who proposes something should be the first one to take practical steps to implement it

to be broad-minded and accept all, whether good or evil

(business) a subsidiary of a subsidiary

a public company

a type of corporation under Japanese law, analogous to an American business corporation or British public limited company

airline (company that flies airplanes)

a parent company

limited partnership

credit company