Main Business Activities	Operation Management of JBA Group companies Back office shared services of JBA Group companies (Accounting, Finance, Human resources, General affairs, Information system)
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	Accounting Advisory Managerial Accounting Advisory M&A Advisory Risk Solution Services
Company Address	Japan Business Assurance Co., Ltd. 6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan
	Japan Business Assurance Co., Ltd.(Shikoku Office) 366-1 Nakazone-cho, Shikokuchuo-shi, Ehime 799-0413, Japan

Main Business Activities	Accounting Advisory Managerial Accounting Advisory M&A Advisory Risk Solution Services
Company Address	208 EsakaToyu Bldg., 10-8 Hiroshibacho, Suita-shi, Osaka 564-0052, Japan

Main Business Activities	Business Process Consulting Business Process Outsourcing
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	Financial Advisory Service M&A Advisory (DD&Valuation)
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	ESG・sustainability advisory services Planning and production of integrated reports, ESG reports and sustainability reports
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	Taxation support services (Tax filings, tax reduction strategy, tax inquiry and other associated services) Taxation advisory services (Use of various subsidy, filing preparation, strategies for officers’ remuneration and retirement benefits and other associated services)
Company Address	JBA TAX Co., Ltd. 6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan
	JBA TAX Co., Ltd.［Chiba Office］ 4F BAY PERCH Masago ., 3-13-12 Masago, Mihama-ku, Chiba 261-0011, Japan
	JBA TAX Co., Ltd.［Shikokuchuo Office］ 366-1 Nakazone-cho, Shikokuchuo-shi, Ehime 799-0413, Japan
	JBA TAX Co., Ltd.［Matsuyama Office］ 2F Matsuyama Daido seimei Bldg., 4-12-4 Sanban-cho, Matsuyama-shi, Ehime 790-0003, Japan

Main Business Activities	Real Estate Value consulting
Company Address	JBA Asset Management & Consulting Co., Ltd. 6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan
	JBA Asset Management & Consulting Co., Ltd. 366-1 Nakazone-cho, Shikokuchuo-shi, Ehime 799-0413, Japan

Main Business Activities	Real Estate Appraisal Services Real Estate Research (Due Diligence)
Company Address	366-1 Nakazone-cho, Shikokuchuo-shi, Ehime 799-0413, Japan

Main Business Activities	Permanent Placement / Headhunting Service (Placement Service:　permission number / 13-ユ-305317) Temporary Placement (Temporary Service:　permission number / Ha 13-305045)
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	Human Resources Consulting Labor affairs consulting Advisory for work rules and regulations
Company Address	20F Yokohama Landmark Tower, 2-2-1 Minatomirai, Nishi-ku, Yokohama, Kanagawa, 220-8120, Japan

Main Business Activities	Real estate registration Commercial Registration／Judicial affairs Administration of property Lawsuit work etc.
Company Address	3F Kawashima Bldg., 4-48 Otamachi, Naka-ku, Yokohama, Kanagawa, 231-0011, Japan

Main Business Activities	Obtaining licenses and permits Formation of companies Inheritance proceedings Estate planning, preparation of wills and other associated services
Company Address	JBA Administrative Scrivener Office 366-1 Nakazone-cho, Shikokuchuo-shi, Ehime 799-0413, Japan
	JBA Administrative Scrivener Office［Yokohama Office］ 3F Kawashima Bldg., 4-48 Otamachi, Naka-ku, Yokohama, Kanagawa, 231-0011, Japan

Main Business Activities	Surveying of land Registration of Change of the Land Category Registration of Newly-built／Extension／Loss Apply for a transfer of government land etc.
Company Address	3F Kawashima Bldg., 4-48 Otamachi, Naka-ku, Yokohama, Kanagawa, 231-0011, Japan

Main Business Activities	Cross-Border M&A Organization Restructuring, Turnaround Consulting Overseas Expansion Support Tax & Accounting Consulting for Overseas Subsidiary
Company Address	6F Nissei Hanzomon Bldg., 1-3 Kojimachi, Chiyoda-ku, Tokyo 102-0083, Japan

Main Business Activities	Audits and tax advisory Administrative proceeding support Financial reporting advisory Internal control optimization advisory
Company Address	Room 1302 Ruijin Build., No. 205 South Maoming Rd, Shanghai　200-020, China