a. 



The amount of common stock increase following such additional share issuance shall be half of the maximum allowable amount of increase in common stock. This maximum allowable amount is calculated in accordance with the provision in Article 17, Paragraph 1 of Japan's Corporate Accounting Regulations. In the event that such calculation results in an amount with figures below one yen, such figures shall be rounded up to the nearest whole number.

b. 



The amount of capital reserve increase following such additional share issuance shall be determined by subtracting the amount of common stock increase as described in a. above from the maximum allowable amount of increases in common stock as described in a. above.
In the event that, however, the Company draws on its existing treasury stock in response to the exercise of subscription rights, there shall be no increase in either common stock or capital reserve.

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