Division 1 Contacting, Soliciting, or Giving Advice to Client and Performance of Duties as Professional Clause 10.12 In contacting, soliciting or giving advise to the investor or client of a securities

October 2006. (Unofficial Translation) Page 5 of 12 Division 1 Contacting, Soliciting, or Giving Advice to Client and Performance of Duties as Professional Clause 10.12 In contacting, soliciting or giving

Division)

date in the form which can be promptly retrieved and inspected by the Office. Chapter 2 The operation Division 1 Contacting, Soliciting, or Giving Advice to Client and Performance of Duties as

notification of the SEC Office. Chapter 3 Operation --------------------------------------- Division 1 Contacting, Soliciting, or Giving Advice for Customer and Performance of Duties as Professional

tasks including undertaking of any other actions assigned by the administrative panel or the SEC, as the case may be. Division 1 Administrative Proceedings Clause 8. Administrative proceedings shall

Company and its subsidiary had independent specialist to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6

to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6 recognized loss from actuary into other profit and

specialist to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6 recognized loss from actuary into other profit and

1212 The details of the particulars under Clause 11 shall comply with the following rules: (1) an offer for sale of securitized bonds in any case shall be according to the Forms specified in Division 1