<!DOCTYPE html PUBLIC -//W3C//DTD XHTML 1.0 Transitional//EN http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd><html xmlns=http://www.w3.org/1999/xhtml>	<head>		<meta http-equiv=Content-Type content=text/html; charset=utf-8 /><title>		</title>		<style type=text/css>			.cs2654AE3A{text-align:left;text-indent:0pt;margin:0pt 0pt 0pt 0pt}			.csC8F6D76{color:#000000;background-color:transparent;font-family:Calibri;font-size:11pt;font-weight:normal;font-style:normal;}		</style>	</head>	<body>		<p class=cs2654AE3A><span class=csC8F6D76>The Ultimate investing country is decided as follows.</span></p><p class=cs2654AE3A><span class=csC8F6D76>&nbsp;(1) When the overseas parent company A of an affiliate in Japan does not have an investor that owns more than 50 percent of the voting power, the country in which A resides is the investing country.</span></p><p class=cs2654AE3A><span class=csC8F6D76>(2) When there is an investor B that owns more than 50 percent of the voting power of A but that itself is not majority-owned by another investor, the country in which B resides is the investing country.</span></p><p class=cs2654AE3A><span class=csC8F6D76>(3) When there is an investor C that owns more than 50 percent of the voting power of B, the country in which C resides is the investing country.</span></p><p class=cs2654AE3A><span class=csC8F6D76>&nbsp;</span></p></body></html>