A. The relationship between F and B (1) on October 27, 1971, F had been engaged in personal business with the trade name “O”, and F established P Co., Ltd. on October 4, 1989 (in the case of a stock company from the following, the portion of “stock company” in the name of the corporation is not stated separately) by converting O into a corporation in the manner of investment in kind.

P was changed on December 24, 1998 to B.

(B) Since October 4, 1989, F had been repeatedly appointed, reappointed, and retired as the representative director or director of B, and such changes were registered in the corporate register of B.

However, in fact, F has continued to perform the duty of representative director B from October 4, 1989 to December 6, 2013, which finally resigned from the representative director.

(3) another F was a major shareholder of B from October 4, 1989 to December 6, 2013.

F as of June 31, 2001, based on “F”, held 98.3% of the issued shares of B (sat 1.7% of money was divided into Q and Aar, F’s birth) and held 14.07% of the issued shares of B around the time of resignation from the representative director of B.

(4) The main contents of B’s “Rules on the Payment of Retirement Allowance for Officers” (from January 1, 2007 to “the instant retirement allowance rules”) in force from January 1, 2007 are as follows.

Section 2 (Definition of Officers) For the purpose of this section, the term "executives" means registered directors and auditors appointed at a general meeting of shareholders, and officers appointed by the Company Regulations.

Article 3 (Time of Retirement of Officers) The time of retirement of an officer shall be when the officer actually retires.

(L) Retirement allowances of an officer under Article 4 (Calculation Method of Retirement Allowances) shall be the amount calculated by multiplying the monthly average wage at the time of retirement by the payment rate of retirement allowances and the number of years of continuous service.

Article 5 (Payment Rate of Retirement Allowances) The payment rate of retirement allowances shall be as specified in attached Table 1.

VI.(Calculation of Period of Reappointment)The period of reappointment.