42 Consultation services, namely, evaluating the level of function and capacity of digital business machines with respect to developing purposes and specifications, in stages of designing the machines; examining if parameters of business machines are within prescribed object ranges or not, in stages of manufacturing the machines; designing factory manufacturing systems and point of sale (POS) systems; designing and coding computer programs and the maintenance of the programs thereof, designing and developing semiconductor ICs; and designing machines, devices, tools and the parts thereof