O-BIC, as of August 2020

Incentive Programs for Foreign Investment in

1. Temporary Offices and Venture Incubation Offices P.1

2. Subsidies for Investment Promotion P.3 1) Subsidy for Foreign-affiliated Companies 2) Subsidy for Investment Promotion

3. Tax Incentives P.5 1) Industrial Concentration Preferential Taxation (Reduction of Real Estate Acquisition Tax) 2) Tax Incentive System for Special Zones for Growing Industries (Reduction of Corporate Prefectural Residents' Tax, Corporate Enterprise Tax and Real Estate Acquisition Tax) 3) Special Zones Tax System (Reduction of Corporate Citizens' Tax, Real Estate Tax, Office Tax and City Planning Tax)

4. Support for Daily Life P.9 1) Consultation Services for Non-Japanese Residents 2) Osaka City’s Support for Housing 3) International Schools

Note: For the detailed information on the current incentive programs of and Osaka City, please visit the website of them. [Osaka Prefecture : http://www.pref.osaka.lg.jp/ritchi/shokai.html] [Osaka City( Japanese only): http://www.city.osaka.lg.jp/sangyo/category/3037-1-4-0-0-0-0-0-0-0.html]

0

O-BIC, as of August 2020

1. Temporary Offices and Venture Incubation Offices 1) Temporary Offices (Osaka City/JETRO) Business Support Offices (BSO) Commissioning Body Osaka City Government Osaka International Business Promotion Center Operating Body International Affairs Dept. (IBPC Osaka Investment Promotion Project) Location ATC Building 4F (Trade Center-mae Station) Number of Rooms 6 Private offices / Share office (6 desks) Rent None (free of charge) Private offices: Less than 30 days ...20,000 yen 30 days or more...50,000 yen Deposit Share office: 20,000 yen Individual Payment Telephone, fax (private offices) Private offices: Contract will be renewed every 2 months up to a maximum of 6 Occupancy months Share office: Up to 6 months in principle Business Hours 7:00 to 23:00 (open 365 days a year) Private offices: Desk, chair, closet, coat stand, telephone, fax, Internet connection, Wi-Fi, meeting table Office Facilities Share office: Booth, chair, Wi-Fi Common facilities: Meeting space (reservation required) Area Private office: About 10 m2 to 27 m2 1) Application Form Necessary Documents 2) Business overview documents (a certified copy of company registration, company to Apply overview, a company brochure, etc.) IBPC Osaka Investment Promotion Project TEL: +81 (0)6-6615-7130 FAX: +81 (0)6-6615-5518 Contact E-mail: [email protected] URL: https://www.investosaka.jp/eng/market/location.php

JETRO Osaka Invest Business Support Center (IBSC) Temporary Offices Organization Japan External Trade Organization (JETRO) Osaka Location Osaka-Kokusai Bldg. 29F (Hommachi Station / Sakaisuji-Hommachi Station) Private offices: 3 (for max. 3 persons each) Number of Rooms Meeting rooms: 3 Rent Free of charge Within 10 days: 10,000 yen Deposit 11 days or more: 20,000 yen Individual Payment Telephone, fax, and copy charges, printer 50 business days Occupancy If required, 50 more business days can be extended Office Hours Monday to Friday: 9:00 to 17:45 Desk, chairs, cabinet, telephone, fax, Internet connection, shredder, copy machines Office Facilities (shared), printer (shared), scanner (shared), computer (shared), audio conferencing system (shared) Documents required for Applicant Card, or “Anken card” (to be asked in advance) Application JETRO Osaka, Invest Japan Business Support Center (IBSC) Contact TEL: +81-(0)6-4705-8660 FAX: +81-(0)6-4705-8650 E-mail: [email protected]

1

O-BIC, as of August 2020

2) Venture Incubation Offices Saito Bio Incubation Center Ibaraki http://www.bs-capital.co.jp/saito/incu1.html (Japanese only) Saito Bio Hills Center Bio Ibaraki http://www.bs-capital.co.jp/saito/hills1.html (Japanese only) Saito Bio Innovation Center Ibaraki http://www.bs-capital.co.jp/saito/inno1.html (Japanese only) TEQS Software Industry Plaza Osaka IT http://teqs.jp/incubator (Suminoe-ku) Osaka Design Promotion Plaza Osaka Design http://www.osaka-design.co.jp/ (Japanese only) (Suminoe-ku) Osaka ATC Green Eco Plaza Osaka Environment https://www.ecoplaza.gr.jp/english/ (Suminoe-ku) Osaka Research Institute of Industrial Science and Technology Izumi https://orist.jp/en/ Business Incubation Center S-Cube Sakai http://www.s-cube.biz/(Japanese only) Techno Seeds Izuo Osaka http://www.toshigata.ne.jp/tsi/ (Japanese only) (Taisho-ku) MOBIO Monozukuri Business Information Center Osaka Higashi-Osaka http://www.m-osaka.com/en/facility/n_4fl.html R&D Incubator Osaka https://www.osaka-cu.ac.jp/ja/research/ura/incubator (Japanese only) (Sumiyoshi-ku) Industrial Technology Support Institute of Higashiosaka City Higashi-Osaka http://techsupport.jp/ (Japanese only) Creation Core Higashi Osaka Higashi-Osaka http://www.smrj.go.jp/incubation/higashi-osaka/ (Japanese only) Company Research Park, The Institute of Scientific and Industrial Research, Ibaraki http://www.sanken.osaka-u.ac.jp/research-park/ (Japanese only) Business Start-up Support Space “Risshian” Osaka http://www.sansokan.jp/akinai/risshian/ (Japanese only) (Chuo-ku) Izumi City Industrial Promotion Plaza Izumi http://www.monodukuri.izumi.osaka.jp/index.html (Japanese only) Ikeda Pier Maru Center General http://www.city.ikeda.osaka.jp/shisetsu/bunka/1416623006733.html Ikeda (Japanese only) Medium and Small Businesses Support Center of Yao City Yao http://www.city.yao.osaka.jp/0000027412.html (Japanese only) Municipal Center for Regional Activation Support Hirakata http://www.hirakata-kassei.jp/incubateroom/ (Japanese only)

2

O-BIC, as of August 2020

2. Subsidies for Investment Promotion 1) Subsidy to Foreign-affiliated Companies Eligibility Foreign-capital enterprises moving into Osaka Prefecture to set up a head office.

Applicant shall satisfy all requirements as follows: 1) To start business in Osaka Prefecture by obtaining (or leasing) a building with floor area of 250 square meters. Conditions 2) To hire 25 or more regular employees. 3) If its head office is relocated within Osaka Prefecture, the number of regular employees increased after the relocation shall be 25 or more.

* Maximum amount depends on the number of full-time employee. [ In case of the building or room acquisition] 5% of investment on building and capital goods. No. of regular employee, etc. Max. amount of subsidy 25 to 99 people 30 million yen Subsidy rate 100 to 199 people 60 million yen and 200 or more people 100 million yen Maximum amount [ In case of the building or room rent ] One-third of rent, etc. (for 24 months) No. of regular employee, etc. Max. amount of subsidy 25 to 99 people 20 million yen 100 to 199 people 40 million yen 200 or more people 60 million yen

To achieve the subsidy requirements within 3 years from the day immediately following the Obligation of day of application for subsidy. (It is considered as “Beginning of Operation” when the subsidy operations, requirements are satisfied.) etc. To continue the operation for more than 7 years after the Beginning of Operation. International Business and Investment Division, Osaka Prefectural Government Contact TEL: +81-(0)6-6210-9503 FAX: +81-(0)6-6210-9296 URL: http://www.pref.osaka.lg.jp/ritchi/treatment/index.html

3

O-BIC, as of August 2020

2) Subsidy for Investment Promotion Small and medium enterprises that newly build, expand or reconstruct a plant or R&D facility 1. Plants or R&D facilities in the Industrial Concentration Promotion Zones (see page 6) Companies which plan to build (or expand) a plant or R&D facility, and obtain the Eligibility preferential treatment by a local government as company attraction. 2. R&D facilities for the cutting-edge industries Companies which are engaged in business which is considered as cutting-edge among bio- life sciences, robot, information home appliances, new energy, etc, and plan to build or expand R&D faculties for such business 1. Plants or R&D facilities in the Industrial Concentration Promotion Zones Industrial Concentration Promotion Zones 2. R&D facilities for the cutting-edge industries Areas In all parts of the following cities/towns: Osaka City, Sakai City, Kishiwada City, applicable City, Ikeda City, City, City, Kaizuka City, Hirakata City, Ibaraki City, Yao City, City, City, Daito City, Izumi City, City, Settsu city , Takaishi City, Higashi-Osaka City, Osaka Sayama City, Hannan City, Shimamoto Town [Subsidy for investment] SMEs (*1), with investment of more than 100 million yen (* 2), and the number of regular employees as of the date of Beginning of Operation shall not be below the number as of the date of application. * 1 SMEs: In case of manufacturers, the number of employees shall be less than 300, or the capital shall be less than 300 million yen. Conditions * 2 Investment: Expenses related to buildings, machinery and equipment. [Subsidy for corporate tax] SMEs which should ensure more than 10 regular employees from people living in Osaka Prefecture at the time of application, and more than 5 new employees. (Eligibility is restricted to those SMEs that receive above mentioned subsidy for investment. Also, the application shall be submitted after the Beginning of Operation.) [Subsidy for investment] 5% of costs related to buildings, machinery and equipment (10% in case of companies that have a head office or plants or R&D facilities in Osaka Prefecture) Subsidy rate [Subsidy for corporate enterprise tax] The subsidy given shall be equal to 50% of the corporate enterprise tax on income from business operations, which is liable to be levied in the year following start of business operations and the year after that as well. Maximum [Subsidy for investment] 30 million yen amount [Subsidy for corporate enterprise tax] 20 million yen International Business and Investment Division, Osaka Prefectural Government Contact TEL: +81-(0)6-6210-9406, +81-(0)6-6210-9482 FAX: +81-(0)6-6210-9296 URL: http://www.pref.osaka.lg.jp/ritchi/treatment/index.html

4

O-BIC, as of August 2020

3. Tax Incentives 1) Industrial Concentration Preferential Taxation (Reduction of Real Estate Acquisition Tax) Areas Industrial Concentration Promotion Zones (see the next page) applicable Plants, laboratories, warehouses (*1) or sites to build such facilities (*2) which are obtained in the Industrial Concentration Promotion Zones during the applicable period (*3).

*1. [Applicable buildings] Buildings should be used only for own business (except for the sex industry and other adult entertainment business, etc and the real-estate leasing one for those businesses) as a plant, laboratory, warehouse. Residential house is not applicable. 1. If a building is newly constructed (or expanded, renovated), the application can be accepted only if constriction started during the applicable period. 2. For other cases than the construction (i.e. purchase, exchange or gift etc.), only buildings obtained during the applicable period are eligible. Real estate 3. Warehouses should be located in the areas defined as Harbor Districts pursuant to the applicable provisions of Chapter 2 of City Planning Law (Act No. 100 of 1968), or the areas defined by harbor administrators pursuant to the provision of Article 38 of Ports and Harbors Act (Act No. 218 of 1950) *2. [Applicable sites] Sites should be acquired during the applicable period, and one of the followings shall be carried out within one year from the day immediately following the day of the acquisition. 1. To start construction (either new construction or expansion) of the applicable buildings on the acquired site 2. To acquire the applicable building (excluding the cases of construction) *3. [Applicable period] Applicable period is between the date that the designation of each zone was announced and March 31st 2024. SMEs (*4) who acquired property to be used for own business (*5) and received preferential treatment from municipal governments for it. *4. SMEs: Companies or individuals whose capital or investment shall be less than 100 Eligibility million yen in total. *5. Such business does not include the sex industry and other adult entertainment business, etc and the real-estate leasing one for those businesses. Amount of An amount equivalent to ½ of the tax liable to be levied on the real estate being acquired relief (Upper limit: 200 million Yen) International Business and Investment Division, Osaka Prefectural Government Contact TEL: +81-(0)6-6210-9406, +81-(0)6-6210-9482 FAX: +81-(0)6-6210-9296 URL: http://www.pref.osaka.lg.jp/ritchi/treatment/zei.html

5

O-BIC, as of August 2020

Industrial Concentration Promotion Zones City/Town Names of zones Note) Dates in [ ] is the date of designated. Sakai City [Oct. 2, 2007, Jun. 22, 2012, May. 9, 2013, Jul. 25, 2018] Sakai Coastal Industrial Area, Sakai Yamato River South Bank Industrial Area, Sakai Oriono Industrial Area, Sakai Daisen-nishi Industrial Area, Sakai Ishizukita Industrial Area, Sakai Naka-ku Industrial Area, Sakai Kena Industrial Area, Sakai Higashi-ku & Kita -ku Industrial Area, Sakai Nishi-ku Industrial Area, Sakai Ohtoriminami Industrial Area, Sakai Nishi-ku Southern Industrial Area, Sakai Mihara Industrial Area, Sakai Mihara-ku Wood Industrial Complex, Sakai Mihara Daikyo & Bodai Industrial Area Kishiwada City [Apr.1, 2009, Apr.12, 2013, Aug. 16, 2013, Mar. 6, 2015, Oct. 30, 2015, Jul. 25, 2018,May 16,2019] Kishiwada Isonokami Industrial Area, Kishiwada Wood Industrial Complex, Kishiwada Iron Work Industrial Area, Kishiwada Fishing Port, Kishiwada Jizohama Industrial Area, Kishiwada Kishinoura Chikiri Island, Kishiwada Kishinoura Chikiri Island Storage Facility Site Area, Kishiwada Hills Area, Kishiwada Kishinoura Chikiri Island Secondary Manufacturing Facility Site Area Toyonaka City [Aug. 1, 2008] Toyonaka Honan Industrial Area, Toyonaka Shonaiminami Industrial Area, Toyonaka Shimae/ Shonai Takara-machi Industrial Area, Toyonaka Futaba/Oshima Industrial Area, Toyonaka Kanzaki River Minami Industrial Area Suita City [Sep. 19, 2013] Suita Yoshino-cho Industrial Area, Suita Enoki-cho Industrial Area, Minami Suita Industrial Area, Suita Nishiotabi-cho/Higashiotabi-cho Industrial Area Izumiotsu City [May 9, 2014] Sakai-Senboku Port Sukematsu Wharf General Logistics Information Center and District, Izumiotsu Old Port District, Sakai-Senboku Port Shiomi-oki District Takatsuki City [Apr. 1, 2009] Takatsuki Miyada 1 Industrial Area, Takatsuki Saiwai/Asahi Industrial Area, Takatsuki Sakura/Akeda Industrial Area, Takatsuki Minami-Shodokoro/Shimotanabe Industrial Area Kaizuka City [Apr. 24, 2013] Kaizuka Nishikiminami-machi Area, Shin-Kaizuka Wharf District Hirakata City [Jan. 7, 2008, May 1, 2008, Sep.14,2016, Mar. 26, 2020] Hirakata Industrial Complex, Hirakata Osaka Menswear Industrial Complex, Hirakata Central Industrial Area, Hirakata Doyamahigashi Industrial Area, Hirakata South-Central Restricted Industrial Area, Hirakata South-Central Industrial Area, Hirakata Deguchi/Nakafuri Industrial Area, Hirakata Tsuda Science Hills Area, Hirakata Nasudukuri minami/Nasudukurikouda Area Yao City [Oct. 2, 2007] Yao Ryuge Restricted Industrial Area, Yao Ryuge Industrial Area, Yao Airport Industrial Area, Yao Kamio Industrial Area, Yao Shibukawa 2 Industrial Area, Yao Futamata Industrial Area, Yao Aioi/Tennojiya Industrial Area City [July 25, 2017] Kawachinagano Industrial Area, Kawachinagano Kidonishimachi Industrial Zoning District, Kawachinagano Kusunokihigashi Industrial Zoning District, Kawachinagano Kikusui/Mukaino Industrial Zoning District Takaishi City [Oct. 2, 2007, July 1, 2009] Takaishi Coastal Industrial Area Daito City [Apr. 1, 2010] Daito Western Industrial Area Izumi City [Sep. 30, 2013] Techno Stage Izumi Industrial Zoning District, Trois Vert Izumi West Block District 6

O-BIC, as of August 2020

Higashiosaka City [Nov.22, 2007, Oct.14,2016] Higashiosaka Shinmachi/Muromachi Industrial Area, Higashiosaka Kano Industrial Area, Higashiosaka Mizuhai/Kawada Industrial Area, Higashiosaka Kano Industrial Area, Higashiosaka Iwata Industrial Area, Higashiosaka Nishiiwata Industrial Area, Higashiosaka Inadashinmachi Industrial Area, Higashiosaka Takaida Industrial Area, Higashiosaka Kashitanishi Industrial Area Sennan City [Apr. 12, 2013, Sep. 29, 2017] Southern Area of Rinku Town Hannan City [Apr. 19, 2013] Hannan Momonokidai Hannan Sky Town Area Tajiri Town [Nov. 21, 2013] Central and Northern Areas of Rinku Town Misaki Town [Apr. 12, 2013] Tanagawa Seaside Area, Misaki-cho Tanagawa District Multipurpose Park Business Activity Zone * For more details, please contact the relevant local government. * Information in this document is subject to change without notice. Please contact International Business and Investment Division, Osaka Prefectural Government in advance. (TEL: +81-(0)6-6210-9406, +81-(0)6-6210-9482) * This information is as of April 1, 2020.

2) Tax Incentive System for Special Zone for Growing Industries (Reduction of Corporate Prefectural Residents' Tax, Corporate Enterprise Tax and Real Estate Acquisition Tax) Yumeshima/Sakishima area and Hanshin Port area, Osaka Station area, Northern Osaka area - Saito, Areas etc., Kansai International Airport area, Northern Osaka Health and Biomedical Innovation Town applicable (KENTO) area, International Hub for Healthcare Innovation area (provisional name) Applicable tax Corporate Prefectural Residents’ Tax, Corporate Enterprise Tax and Real Estate Acquisition Tax item Eligible New energy, life sciences and businesses supporting these industries (Please ask for details.) businesses Applicants must start the project related to the growing relevant industries within 3 years after approval of the project plan. Common No exceptions, such as arrears in payment, may exist for applying companies. requirements * Besides the above, there are specific conditions for each tax items. (such as increases in regular employee numbers etc.) [Corporate Prefectural Residents’ Tax and Corporate Enterprise Tax] Zero for 5 years + 1/2 for 5 years for companies newly moving to the special zone from outside Osaka Prefecture (at maximum reduction rate) *For companies relocating from within Osaka Prefecture, the reduction is based on the percentage of Contents of increase of employees. reduction [Real Estate Acquisition Tax] Zero (if the maximum reduction is granted) for the real estate acquired to be used for the special zone project within 3 years following the approval of the project plan (Also, the real estate must be confirmed to be used for the special zone project for one year following the start of usage.) Method and Method: The governor decides after listening to the opinion of the review board regarding the project period of plan created by the applicant. approval Period: April 1st 2016 - March 31st 2021 International Business and Investment Division, Osaka Prefectural Government Contact TEL: +81-(0)6-6210-9406, +81-(0)6-6210-9482 FAX: +81-(0)6-6210-9296 URL: http://www.pref.osaka.lg.jp/ritchi/tokku/gaiyou.html

7

O-BIC, as of August 2020

3) Special Zones Tax System (Reduction of Corporate Citizens' Tax, Real Estate Tax, Office Tax and City Planning Tax) Areas Yumeshima/Sakishima area and Hanshin Port area, Osaka Station area applicable Applicable tax Corporate Citizens' Tax, Real Estate Tax, Office Tax and City Planning Tax item New energy, life sciences and businesses supporting new energy and life sciences (Please ask for details.) * Eligible project images - new energy New energy such as electric vehicles, solar and wind power, smart communities, advanced lithium ion storage batteries, advanced energy saving devices and others Eligible * Eligible project images - life sciences businesses Medicine, medical devices, advanced regenerative medicine, treatment/nursing robots, medical information systems, clinical trials/clinical research, advanced medical facilities/equipment and others * Eligible project images - businesses supporting new energy and life sciences International freight (shipping / aviation), and MICE The special zone project must be started within 3 years after approval of the project plan. Companies must participate in the regional councils of the Kansai Special Zone. Common (This is not a requirement at the time of getting approval of the project plan.) requirements No exceptions, such as arrears in payment, may exist for applying companies. * Besides the above, there are specific conditions for each tax items. (such as increases in regular employee numbers etc.) When newly moving to the special zone: no taxes for 5 years + 1/2 taxes for 5 years (at maximum rate) *When relocating from other areas inside the city to the special zone, corporate citizens’ tax and office Contents of tax are reduced depending on the rate of increase of the employees. reduction *The real estate tax and the city planning tax will be reduced for the fixed assets for the special zone project that was acquired and started operating within 3 years following the approval of the project plan. Method and Method: The mayor decides after listening to the opinion of the review board regarding the project period of plan created by the applicant. approval Period: Until March 31st 2022 Business Development, Osaka City Government Contact TEL: +81-(0)6-6615-3764 FAX: +81-(0)6-6615-7433 URL: http://www.city.osaka.lg.jp/keizaisenryaku/page/0000194706.html

8

O-BIC, as of August 2020

4. Support for Daily Life 1) Consultation Service for non-Japanese residents Osaka Information Service for Foreign Residents Osaka (Chuo-ku) https://www.ofix.or.jp/life/english/ TEL: +81-(0)6-6941-2297 International House, Osaka http://www.ih-osaka.or.jp/english/ Osaka (Tennoji-ku) - Daily Life Information for non-Japanese residents TEL: +81-(0)6-6773-6533 http://www.ih-osaka.or.jp/english/information/ https://www.city.osaka.lg.jp/contents/wdu020/enjoy/en/index.html

2) Osaka City’s Support for Housing O-BIC offers hereunder information on the Support for Housing for lease or rental (provided by the Osaka Municipal Housing Corporation) for foreign companies etc and foreign persons, to facilitate their settlement in Osaka. In the procedures required for taking up residence, some conditions for a guarantor or surety and those for some documents to be submitted are relaxed: - Residence is made possible, based either on a ‘three-party-lease-contract’ with the Relaxed company etc (the applicant works for) included, together with the Osaka Municipal Conditions Housing Corporation and the applicant, or on a ‘corporate lease contract’ between the company etc and the Osaka Municipal Housing Corporation. - Conditions concerning part of the documents to be submitted (for certifying income) are relaxed. - Foreign companies etc about to advance to within the city of Osaka and foreign persons working for such companies etc. - Foreign companies etc already based within the city of Osaka and also foreign persons Target recipient of who will newly proceed from abroad to the posts in Osaka. Support * “foreign companies etc” mean foreign companies with one third or more foreign capital percentages and also official/public agencies/organizations; “advance to” means for the target companies/agencies/organizations to proceed to Osaka to set up a base of operations (an office or branch) and to register such entity within the city of Osaka. Only the housing for lease under the management of the Osaka Municipal Housing Corporation. Target Housing - For further information on housing vacancies: http://www.osaka-jk.or.jp/ (Japanese Only) - First contact O-BIC or the Osaka Municipal Housing Corporation, and prepare and complete the application form and present it to the Corporation office. How to Apply - For details on all the documents including those to be attached to the application form, please contact the Corporation. Osaka Business and Investment Center (O-BIC) Tel: +81-(0)6-6944-6298 Fax: +81-(0)6-6944-6293 E-mail: [email protected]

Osaka Municipal Housing Corporation Inquiries to Osaka Municipal Housing Information Center, 6-4-20 Tenjimbashi, Kita-ku, Osaka 530-0041 Tel: +81-(0)6-6882-9000 URL: http://www.osaka-jk.or.jp/ (Japanese Only) Access: Subway Tanimachi-Line/Sakaisuji-Line, Senri-Line, Tenjinbashisuji 6-chome Station, Exit No. 3

9

O-BIC, as of August 2020

3) International Schools Osaka International School of Kwansei Gakuin Minoh City http://www.senri.ed.jp/en/ TEL: +81-(0)72-727-5050 Osaka YMCA International School Kita-ku, Osaka City http://www.oyis.org/ TEL: +81 (0) 6-6345-1661 Osaka YMCA International High School Nishi-ku, Osaka City https://www.osk-ymca-intl.ed.jp/ihs/english/ TEL: +81 (0)6-6441-0848 Umeda International School Tennoji-ku, Osaka City http://www.umeda-international-school.com/ TEL: +81 (0) 6-6775-5598 Elementary School, Jr. High , and High Schools Suminoe-ku, Osaka City http://www.kongogakuen.ed.jp/index.html TEL: +81 (0) 6-4703-1780 Educational Foundation Beakdu Hagwon Sumiyoshi-ku, Osaka City http://www.keonguk.ac.jp/ TEL: +81 (0) 6-6691-1231 Naniwa-ku, Osaka City http://www.ocs.ed.jp/ TEL: +81 (0) 6-6649-6849 Osaka Korean High School Higashiosaka City http://www.osakakhs.com/okhs/ TEL: +81 (0) 72-963-3481 Higashinari-ku, Osaka City Nakaosaka Korean Elementary School TEL: +81 (0) 6-6981-8981 Higashiosaka City Higashiosaka Korean Jr. High school TEL: +81 (0) 72-963-0991 Higashiyodogawa-ku, Osaka City Kitaosaka Korean Elementary and Jr. High Schools TEL: +81 (0) 6-6328-6794 Higashiosaka City Higashiosaka Korean Elementary School TEL: +81 (0) 6-6728-4202 Ikuno-ku, Osaka City Osaka Korean Dai4 Elementary School TEL: +81 (0) 6-6712-8833 Ikuno-ku, Osaka City Ikuno Korean Elementary School TEL: +81 (0) 6-6758-0848 Minamiosaka Korean Elementary School Suminoe-ku, Osaka City http://www.minamiosakakorea.com/ TEL: +81-(0)6-6685-6505 Johoku Korean Elementary School Asahi-ku, Osaka City http://www.jouhoku.net/ TEL: +81 (0) 6-6951-3221 Nishiyodogawa-ku, Osaka City Osaka Korean Elementary School TEL: +81 (0) 6-6473-8487 Korea International School Ibaraki City https://kiskorea.ed.jp/ TEL: +81 (0) 72-643-4200

10