JAPAN Existing Benefits Comprehensive Worker’s Compensation Insurance Plan Details Plan Type Supplementary Eligibility Requirements All employees all employees who participate in the government WACI (worker’s compensation) Death Benefits Flat JPY 10,000,000 for work-related death admitted by the government worker’s accident comp scheme Disability Benefits Between JPY 500,000 to 10,000,000 in accordance with permanent physical disability schedule (below) * Annual Premium JPY 180,030 (for approximately 50 employees) Employee Contributions None Employer’s Liability Rider - Employer Liability JPY 100,000,000 - Annual Premium JPY 129,480 * Permanent Physical Handicap Classes: Degree of Benefit Degree of Benefit Permanent Physical Handicap (JPY 000) Permanent Physical Handicap (JPY 000) Loss of Life 10,000 Class 8 4,000 Class 1 10,000 Class 9 3,000 Class 2 10,000 Class 10 2,500 Class 3 9,000 Class 11 2,000 Class 4 8,000 Class 12 1,500 Class 5 7,000 Class 13 1,000 Class 6 6,000 Class 14 500 Class 7 5,000 Temporary Physical Handicaps 2,000 Child Care Allowance Plan Details Plan Type Statutory Eligibility Requirements Annual income must be below JPY 4.6 million to 6.5 million (depending on the number of dependents) to apply. Statutory Benefits JPY 5,000 per month per child (JPY 10,000 per month for the third child +) is provided until March 31 following the 9th birthday of the child. Additional Benefits None Premium 0.09% of total remuneration Employee Contributions None ABC Japan Co. Ltd. Page B - 7