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(TRANSLATION) ARTICLES OF INCORPORATION OF IBIDEM CO., LTD. (IBIDEM KABUKI AISHA) Chapter I Generally Provision Article 1: Trade Name The Company shall be called Ibidem Kabuki Aisha, and in English,
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(6) To market the product for such purpose to manufacturers and distributors. (7) To sell products as follows: (A) The Company may sell products of the Company through such distributors, suppliers and other entities, but no charge may be made for any product sold. (B) Manufacturers and suppliers of products of the Company may sell products of the Company through such distributors, suppliers and other entities, but no charge may be made for any product sold. (8) To sell electrical power, including electric-powered devices in such form as may be in use or in production at such time or under such terms and conditions as may be agreed upon by the Company and supplier. © Manufacturers and suppliers of electrical-powered devices may sell electrical power provided by the Company. (9) To sell fuel oil, petroleum oil and petroleum products in accordance with customary provisions for fuel oil, petroleum oil and petroleum products sold by the Company and in accordance with the provisions of the Industrial and Commercial Law. (10) To sell electrical power in accordance with the provisions of the Industrial and Commercial Law. (Chapter II Miscellaneous Provisions) Article 3: Administration The administration of the Company shall be in accordance with this Chapter and such other regulations as may be passed by the General Assembly of the State of Japan. Article 4: General The company shall be a joint venture between the Company and the suppliers of the products of the Company. In such case the Company shall be responsible for all costs incident to the provision of the products. Article 5 : Administration of Business The administration of business of the Company shall take place in accordance with the provisions of this Chapter and its regulations. Article 6: Regulations for Manufacturers and Suppliers Manufacturers shall be responsible for all costs incident to the manufacture of their products and shall be required to register their products as prescribed by the Industrial and Commercial Law. Suppliers shall be responsible for all costs incident to sales not performed in their own name and shall be required to register their products as prescribed by the Industrial and Commercial Law. Article 7 : Regulation of Suppliers shall be responsible for all costs incident to the sale of products of the Company on a non-exclusive and non-recoupable basis on such terms and conditions as deemed necessary by the Companies.

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