JAPAN Existing Benefits Gift Money Plan Details Plan Type Non-Statutory Eligibility Requirements Employees experiencing specified event Gift Money Amounts Wedding - JPY 30,000 for the employees with over 3 years of service - JPY 20,000 for below 3 years of service Childbirth - JPY 5,000 for the first child - JPY 3,000 for the 2nd child onward Injury / Illness - JPY 20,000 for the injury / illness persisting for more than 2 weeks - JPY 30,000 for more than a month - JPY 50,000 for more than 2 months Disaster - JPY 50,000 or higher depending on the degree of calamity Employee Contributions None Company Housing Plan Plan Details Plan Type Non-Statutory Eligibility Requirements Employees who are transferred to a location outside of their main residence at the request of the company. Benefits Company provides 80% of the rent plus deposit / key money up to the maximum in below chart: Benefit Cap Tokyo / Osaka Other areas - Single Rent JPY 70,000 JPY 60,000 Deposit / Key Money 2 months rent JPY 700,000 - Married Rent JPY 90,000 JPY 80,000 Deposit / Key Money 2 months rent JPY 1,000,000 Period of Benefits 10 years Employee Contributions 20% of the rent plus any amount exceeding the above cap ABC Japan Co. Ltd. Page B - 8

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