[Article 1] Ministry of Economy, Trade and Industry Business Policy Forum, Japan The Corporate Reporting Lab Attendance List of the Members of the 5th Planning Committee (Alphabetical order / Titles omitted) (Chair) Tetsuyuki Kagaya Associate Professor, Graduate School of Commerce, Hitotsubashi University

(Committee members) Masanori Akasaka General Manager, Public & Investors Relations Dept., TOTO LTD.

Kazuta Amemiya Deputy General Manager, Investor Relations Department, Nissan Motor co., LTD

Satoshi Ando Executive Officer, Investor Relations Headquarters, OMRON Corporation

Takaaki Eguchi Corporate Governance Team, BlackRock Japan Co., Ltd.

Konomi Fujimori Manager, Investor Relations Department, Corporate Planning Office, Lawson, Inc.

Yuko Ichikawa Deputy General Manager, IR & Financial Planning, Rakuten, Inc.

George Iguchi Corporate Governance Officer, Deputy General Manager of Equity Investment

Department, Nissay Asset Management Corporation Naoyuki Kainuma General Manager, Investor Relations Department, Corporate Planning Office, Lawson, Inc. Koji Kawabata Associate General Manager and Group Manager Investor Relations Group, Ajinomoto Co., Inc.

Kazuya Kondo Accounting Control & Finance Division., Unicharm Corporation Katsuhiko Masumoto General Manager of Corporate Communications & Investor Relations Department, Group CSR Promotion Department, Benesse Holdings, Inc. Hiroki Sampei Director of Research, Fidelity Worldwide Investment

Shiro Sasaki Manager, Corporate Communications and Investor Relations Group, Corporate Planning Dept., Tokio Marine Holdings, Inc. Ken Shibusawa Chairman, Commons Asset Management, Inc. Hiroaki Toya General Manager, LIM Global Advisors Ltd.

Keiichi Ushijima Manager, CSR Promotion Department, CSR Division, Hitachi, Ltd.

Ryohei Yanagi Group Officer & Head of Investor Relations, Eisai Co., Ltd. / Visiting Lecturer with Waseda University Graduate School (Observers)

Akira Higuchi Deputy Director, Corporate Accounting and Disclosure Division, Financial Services Agency Hiroyuki Matsuzaki Director, Listing Department, TOKYO STOCK EXCHANGE, INC. Masaji Miyako Managing Director, and Chief Secretariat of Financial Accounting Standards Foundation

Yoshiko Sato Secretary General, Chief Research Fellow, Japan Investor Relations Association Hajime Yasui Aarata Institute Leader, PricewaterhouseCoopers Aarata

(Secretariats)

Takuya Fukumoto Director, Corporate Accounting, Disclosure and CSR Policy Office, Economic and Industrial Policy Bureau, Ministry of Economy, Trade and Industry Miyuki Hayashi Chief, Corporate Accounting, Disclosure and CSR Policy Office, Economic and Industrial Policy Bureau, Ministry of Economy, Trade and Industry Yuichiro Kitamura Senior Manager, IR・SR Consulting Unit, IR Japan, Inc.

Takao Hirosawa President, Business Policy Forum, Japan

Hiroaki Konishi Researcher, Planning & Research Division, Business Policy Forum, Japan

Yuichi Nakagawa Director, Planning & Research Division, Business Policy Forum, Japan

Shigeru Oki Executive Director, Business Policy Forum, Japan