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SPECIAL BUSINESS OUTSOURCING CONTRACT

Outsourcing Agreement

SPECIAL BUSINESS OUTSOURCING CONTRACT | Document Parties: IA GLOBAL INC You are currently viewing:
This Outsourcing Agreement involves

IA GLOBAL INC

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Title: SPECIAL BUSINESS OUTSOURCING CONTRACT
Date: 12/21/2006
Industry: Communications Services     Sector: Services

SPECIAL BUSINESS OUTSOURCING CONTRACT, Parties: ia global inc
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                                                                   EXHIBIT 10.40

                      SPECIAL BUSINESS OUTSOURCING CONTRACT
                      -------------------------------------

Translated From Japanese

KDDI contracts with Global Hotline in respect of a special business outsourcing
contract, in the following provisions:

1.    Special Business Outsourcing Contract
     -------------------------------------

     Based on the basic outsourcing contract entered into by the parties on 6
     October, 2004, KDDI outsources the work as detailed on the separate sheet
     to Global Hotline.

2.    Payment for outsourcing commission
     ----------------------------------

     KDDI agrees to pay Global Hotline the sum as detailed on the separate sheet
     as commission for outsourcing work.

3.    Claim for return of outsourcing commission
     ------------------------------------------

     KDDI may make a claim for damages against Global Hotline if the performance
     of Global Hotline does not meet certain target figures as detailed on the
     separate sheet.

4.    NDA
     ---

     Global Hotline agrees that they will not divulge information gained under
     this contract and outsourcing work to third parties.

     If Directors or managers of the company including those retired divulge
     such information to third parties, this shall be deemed to have broken the
     provisions of the NDA.

5.    Cancellation
     ------------

     If Global Hotline breaks any material provisions of this contract, or if a
     provision of the basic contract is broken, then KDDI may cancel this
     contract without further notice.

     If Global Hotline breaks any material provisions of this contract, then
     KDDI may cancel the basic contract without further notice.


                                        1
<PAGE>

     If the basic contract comes to an end by cancellation, then this special
     business outsourcing contract naturally comes to an end.

     If under provision 3 of this contract, Global Hotline agrees to pay the sum
     of the outsourcing commission as damages to KDDI immediately, and KDDI has
     the right to claim all damages against Global Hotline.

6.    Duty to report
     --------------

     KDDI may ask Global Hotline to report on any aspect of the work being
     performed under this contract at any time as the need arises. Global
     Hotline has a duty to report the situation to KDDI in response to KDDI's
     request.

     Except with regards to KDDI Telephone Service contract, Global Hotline
     assumes responsibility for all the problems arising while performing the
     work under this contract and if third parties are damaged by Global Hotline
     or a dispute arises with these parties, or these things are likely to
     occur, Global Hotline has to inform KDDI of any such troubles immediately
     as well as settle all of them on their own responsibility and in their own
     expense burden after due consultation with KDDI.

     Global Hotline cannot transfer all or a part of the rights and duties under
     this contract to a third party, or use them as collateral to a third party.

7.    Contract period
     ---------------

     This contract is for the period of 2005/10/01 to 2006/03/31

8.    Jurisdiction
      ------------

     In the event of a dispute in respect of this contract, the jurisdiction for
     the first trial will be exclusively with the court in the area of KDDI's
     registered head office.

9.    Cooperation
     -----------

     If a difference arises in interpretations between KDDI and Global Hotline
     of the matters not prescribed in this contract and each provision of this
     contract, the parties will try and resolve it immediately with amicable
     deliberation.


                                         2
<PAGE>

     In order to prove the conclusion of this contract, the contract has been
     made in two parts, both of which are signed by the parties, and each of
     which is held by each party.

Signed    2005/12/15

KDDI, Broadband Consumer Sales Admin Department
3-10-10 Iidabashi, Chiyoda-ku, Tokyo
Mr. Hiroshi Takezawa


Global Hotline
1-13-12 Nishi-Shinjuku, Shinkuku-ku, Tokyo
Mr. Hideki Anan


                                        3
<PAGE>

      Separate Sheet (My Line, Metal Plus application outsourcing details)


(1)   Business Details (in respect of provision 1)
-------------------------------------------------

     1. Handling for business use of My Line application form designated by KDDI
     and of a new application form whose classification, prescribed in the
     provisions of KDDI's Metal Plus phone service, comes under "Metal Plus
     phone s


 
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