Prefecture Lot Information ※④-2 indicates the area and lot unit price for the entire lot. Lot No. Area (ha) Lot Unit Prices To Sendai For Sale To Aizuwakamatsu Shirakawa IC Yaita Minami Industrial Park Location Map ⑦ 3.03 11,900yen/ ㎡ Aizukogen Ozeguchi St. Shinshirakawa St. ( Kobushidai, Yaita Total Area 77.2 ha ) Nasu ⑥-1 2.04 13,800yen/ ㎡ ⑤-2 2.01 14,500yen/ ㎡ Nasu IC ④-2 1.84 yen/ ㎡ 14,300 Kuroiso ②-3 2.81 Itamuro IC JR Tohoku Line 13,500yen/ ㎡ 121 Kuroiso St. Nishinasuno 【Incentive Programs in Yaita】 Shiobara IC Nasushiobara St. Aizu Kinjgawa Line ⑥-1 ⑦ Invested Fixed Assets Subsidy Otawara ○ The Equivalent Amount of Invested Fixed Assets Tax Yaita Nishinasuno St. 294 ・Invested fixed assets amount over 30 million yen: For 3 years (up to 30 million yen) Nikko Kinugawa Onsen St. ⑤-2 ・Invested fixed assets amount over 1 billion yen: For 3 years. (up to 120 million yen) ・Invested fixed assets amount over 5 billion yen: For 5 years. (no amount limit)

Yaita Minami Industrial Park 400 Land Acquisition Subsidy Yaita St. ④-2 Shioya Sharp Yaita Photovoltaic ○ 10% of the Land Acquisition Amount 461 Yaita IC Under Negotiation ・In the case the incentive exceeds 20 million yen, installment payments will be Nikko St. 120 Power Plant made within 15 years. Nakagawa Employment Subsidy Nikko Road Sakura ②-3 293 ○ 200,000 yen per newly hired employee 4 Imaichi St. JR ・When 10 or more new employees are hired

122 Land and Rent Subsidy 119 Tohoku Expressway Softbank Yaita Solar Park ○ 15% of the annual rental fee for 3 years Ashio St. JR Karasuyama St. ・Up to 40 million yen

Takanezawa Water Bill for Industrial Use: 50 yen/㎥ JR Nikko Line Nikko JR Utsunomiya IC Hoshakuji St. Tobu Nikko Line Nikko Tobu Tohoku Shinkansen Direct Access to the Yaita interchange on the Tohoku Expressway. Kanuma Kanuma St. Ichikai Tohoku Expressway An ideal location for a distribution point Utsunomiya St. Haga ● Direct access to the Yaita interchange on the Tohoku Expressway, and adjacent Kanuma 408 Motegi St. IC to National Route 4 To Mito 2 Utsunomiya Motegi Yaita IC ● Lot unit prices lower than 15,000 yen/m are available Gunma Prefecture 123 ● Lower greenspace and environment facility ratio requirements due to its New 4 Utsunomiya Kaminokawa IC status as a designated special industrial park Tobu Utsunomiya Line Mashiko St. To Utsunomiya ● A comfortable living environment featuring a nearby housing community

Moka Railways Mibu Kaminokawa Mashiko Ibaraki To Maebashi Sano Kuzu St. Mibu IC 293 352 Moka IC Moka Prefecture Kiryu St. Tochigi Tsuga JCT Tsuga IC Moka St. Ashikaga Kitakanto Tochigi IC Expressway Ashikaga IC Lot Information Tochigi St. Shimotsuke To Mito For Sale Kitakanto TobuIwafune Sano Line Owada Industrial Park Expressway JCT Lot No. Area (ha) Lot Unit Prices Sano Tochigi Ashikaga St. Tanuma IC Owada Industrial Park To Takasaki Ota Kiryu IC Oyama 50 ( Owada, Moka Total Area 32.9 ha ) JR Ryomo Line ⑥ 0.86 Sano St. JR Mito Line To Mito 15,700yen/㎡ Oyama St. Shimodate St. Ota St. Sano Fujioka IC 294 Tatebayashi St. ⑤‒2 1.34 16,500yen/㎡ Tatebayashi Nogi IC National Route 294 ④‒3 0.66 yen/㎡ To Tokyo 17,500 To Tokyo To Shimotsuma Saitama Prefecture Moka Railways 【Incentive Programs in Moka】 Invested Fixed Assets Subsidy Incentive Programs in ○ The equivalent amount of Invested Fixed Assets Tax ⑥ ・ For 3 years ・Up to 100 million yen (1) Invested Fixed Assets Subsidy (Business Establishment Clusters Promotion Subsidy) ⑤-2 Employment Subsidy Target Manufacturing, road cargo transportation, warehousing, packaging, wholesaling, retailing ④-3 ○ 250,000 yen per newly hired employee Industries (only physical distribution facilities), Plant Factory, and the 16 industries specified in the ・ Once per company ・Up to 12.5 million yen former Intelligent Location Act. Subsidy Greening ◆Land :3% of the standard taxable value of the real estate acquisition tax amount. ○ 1/3 (one third) of the Greening Expenses Subsidy ◆Buildings :4% of the standard taxable value of the real estate acquisition tax amount. ・ Once per company ・Up to 5 million yen Amount ◆Production Facilities:5% of the equivalent value of production facilities for total invested fixed asset Water Subsidy values of land, buildings and production facilities exceeding 3 billion yen. ○ 30% of water costs 【Special Circumstances for Food Valley】 For food-related companies, 5% of production facility-related ・ 3 times per company ・Up to 1 million yen per year total invested fixed asset values (no lower limit applies). Gogyo River Total Subsidy Limit Total amount of each subsidy : 3 Billion yen Along the Kitakanto Expressway, near the industrial (2) Employment Subsidy (Emergency Employment Promotion Subsidy ) clustered zone and taking underground water is possible ● 12 minutes to the Moka interchange on the Kitakanto Expressway, Subsidy This additional subsidy is available to companies for which the above subsidies apply, and which hire 5 or more new regular employees to work at the new facility.(but limited for those who registered as a resident adjacent to National Route 294 Requirements 2 of Tochigi Prefecture, and not subject to the Business Reconstruction Type Job Creation Subsidy) ● Lot unit prices lower than 18,000 yen/m are available only 90㎞ from Tokyo A number of major companies are clustered in Moka City Subsidy Amount 500,000 yen per employee for first 50 newly hired permanent employees, and 750,000 yen per ● employee for each additional newly hired permanent employee. ● Underground water is also available Limit Amount 100 Million yen