ATTACHMENT 4




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ARTICLES OF INCORPORATION

OF

XXX COMPANY LTD.
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Enacted: April XX, 19XX
Amendment: August XX, 19XX
Amendment: March XX, 19XX


ARTICLES OF INCORPORATION

TABLE OF CONTENTS


1. Company Name

2. Purposes

3. Location of Head Office

4. Method of Public and other Notices

5. Total Number of Shares to be Issued and Price per Share

6. Classes and Types of Shares

7. Issuance of New Shares

8. Restrictions on Assignment of Shares

9. Notification

10. Regulations for Handling Shares

11. Closing of Register of Shareholders

12. Convocation

13. Person Who May Convene the Meeting and Chairman

14. Place of Convocation

15. Convening Notice

16. Resolutions

17. Voting Rights

18. Minutes

19. Number of Officers

20. Election

21. Term of Office

22. Representative Director and Other Officers

23. Compensation

24. Board of Directors

25. Chairman

26. Person Who May Convene the Meeting and Chairman

27. Resolutions

28. Minutes

29. Rules of Board of Directors

30. Business Year

31. Dividends from Profit and Interim Dividends

32. Books of Account and Accounting Records

33. Notices and Reports to Nonresidents

CHAPTER I

GENERAL PROVISIONS

ARTICLE 1. COMPANY NAME

The name of the Company is XXX KABUSHIKI KAISHA, which is expressed in English as XXX COMPANY LTD.


ARTICLE 2. PURPOSES

The purposes of the Company are to engage in the following business activities:

1. Import/Export and Sales of the following items:
(1) iron, non-ferrous materials, ore, coal, petroleum and natural gas;
(2) electric wire, household electronic goods, electric communication devices, computer hardware and software;
(3) medical equipment, construction equipment, transportation equipment, metal processing equipment, lumber processing equipment, and agricultural equipment;
(4) automobiles, bicycles, motorcycles, vessels, and planes;
(5) pharmaceutical,
(6) foods, oil and fats, mineral water, salt, spices, tobacco and alcoholic beverages;
(7) fertilizer and pet foods.
(8) textile materials, menıs, womenıs and childrenıs clothing;
(9) lumber, pulp, paper, rubber, and glass
2. Agent activities for casualty insurance business;
3. Operations to solicit life insurance;
4. Travel industry operations;
5. Planning and operating lodging, sports and restaurant facilities;
6. Planning and operating events;
7. Managing and leasing vessels, planes, and automobiles;
8. domestic traveler irregular service line;
9. freighting business using automobiles and handling freight business;
10. Storage operations;
11. Brokering and managing real estate leases and sales;
12. Construction and civil construction industry;
13. Design management of buildings;
14. Publishing business;
15. Collecting, analyzing, and providing various kinds of information;
16. Advertising
17. Managing industrial ownership and copyright;
18. Sales and purchases of marketable securities;
19. Dispatching workers;
20. Industrial waste disposal business;
21. All other business activities incidental to the foregoing.


ARTICLE 3. LOCATION OF HEAD OFFICE

The head office of the Company shall be located in Chuo-ku, Tokyo.


ARTICLE 4. METHOD OF PUBLIC AND OTHER NOTICES

(1) Public notices of the Company shall be carried in the KAMPO (Official Gazette) published by the Japanese Government.

(2) Notices of the Company to all nominated shareholders recorded in the Register of Shareholders shall be given by registered mail to those shareholders residing in Japan and by registered express airmail to those shareholders residing outside Japan.

CHAPTER II

SHARES OF STOCK

ARTICLE 5. TOTAL NUMBER OF SHARES TO BE ISSUED AND PRICE PER SHARE

(1) The total number of shares of stock to be issued by the Company shall be 38,400 shares.

(2) The shares referred to in the preceding paragraph shall be par-value shares and/or non-par-value shares, and for par-value shares the par value shall be fifty thousand (50,000) yen per share.

ARTICLE 6. CLASSES AND TYPES OF SHARES

(1) All shares of the Company shall be nominative common shares, and the denominations of share certificates and classes of shares shall be as determined by the Board of Directors.

(2) Any shareholder may request that the Company keep custody of his share certificates, but only prior to the issuance thereof.

ARTICLE 7. ISSUANCE OF NEW SHARES

(1) Shareholders shall have prorata preemptive rights to subscribe to any additional issuance of shares of the Company. If any shareholder does not wish to subscribe any capital increase either in part or in full in accordance with this clause, the other shareholders shall be entitled to subscribe that part of the increase which the other shareholders do not wish thus to subscribe.

(2) Notwithstanding any provision of these Articles of Incorporation to the contrary, in the event that a foreign shareholder has the right to subscribe to additional shares, the time within which it may exercise such right shall be determined so as to give such shareholder ample time to make notification to the Japanese Government.

ARTICLE 8. RESTRICTIONS ON ASSIGNMENT OF SHARES

Any assignment of shares of the Company shall require the approval of the Board of Directors.


ARTICLE 9. NOTIFICATION

(1) Shareholders, pledges, or their legal agents shall report to the Company their names, addresses, and seals (or signatures in the case of foreigners for whom the use of signatures is customary).

(2) Persons referred to in the preceding paragraph who reside in foreign countries shall establish an agent or temporary address within Japan and give notice thereof to the Company.

(3) In case of any change in any of the matters mentioned in the preceding two paragraphs, the same notification requirements shall apply.

(4) The provisions of paragraph (1) above shall apply mutatis mutandis to the agent referred to in paragraph (2) above.


ARTICLE 10. REGULATIONS FOR HANDLING SHARES

All handling and fees concerning shares, including the transfer of shares, the recording of pledges, the designation or removal of property in trust, and the reissuance of share certificates, shall be in accordance with regulations for handling of shares established by the Board of Directors.


ARTICLE 11. CLOSING OF REGISTER OF SHAREHOLDERS

(1) The Company shall suspend any alterations to entries in the Register of Shareholders and the Register of Fractional Shareholders from the day following the end of each business year until the conclusion of the ordinary General Meeting of Shareholders for such year.

(2) In addition to the provisions of the preceding paragraph, alteration to the Register of Shareholders and the Register of Fractional Shareholders may, when necessary, be suspended upon giving prior public notice, or the Company may provide the exercise of rights shall be limited to those shareholders, fractional shareholders, or pledges listed in the Register of Shareholders and the Register of Fractional Shareholders as of a certain date.

CHAPTER III

GENERAL MEETING OF SHAREHOLDERS

ARTICLE 12. CONVOCATION

An Ordinary General Meeting of Shareholders of the Company shall be convened within three (3) months after the end of each business year, and Extraordinary General Meetings of Shareholders shall be convened as necessary.


ARTICLE 13. PERSON WHO MAY CONVENE THE MEETING AND CHAIRMAN

(1) A General Meeting of Shareholders shall be convened by the President upon a resolution of the Board of Directors. The President shall serve as the Chairman of the meeting.

(2) If the President is not available, a representative Director shall convene the Meeting.

(3) If the President and a representative director(s) are not available, one of the other directors, in accordance with a precedence fixed beforehand by the Board of Directors, shall convene the meeting.


ARTICLE 14. PLACE OF CONVOCATION

General Meetings of Shareholders shall be held at the location of the head office or within the adjacent wards of Tokyo.


ARTICLE 15. CONVENING NOTICE

Notice of the convening of a General Meeting of Shareholders shall be given at least thirty (30) days prior to the date of the Meeting, and shall state the date, time, place, and agenda of the Meeting and the name of the Chairman if a person other than a representative director of the Company is to serve as Chairman of the Meeting.


ARTICLE 16. RESOLUTIONS

(1) Unless otherwise provided by law or order or by these Articles of Incorporation, resolutions of a General Meeting of Shareholders shall be adopted by the affirmative majority vote of the shareholders in attendance who must represent a majority of the total number of outstanding shares.

(2) Notwithstanding the provisions of the preceding paragraph, adoption of any resolution concerning one of the matters listed below shall require the attendance of shareholders representing a majority of the total outstanding shares of the Company and the affirmative vote of two-thirds (2/3) of all such shares holding voting rights represented at the Meeting:
(i) Amendment or deletion of the Articles of Incorporation;
(ii) Any capital increase or decrease;
(iii) Convertible debentures or debentures with preemptive rights to
new shares (without regard to whether the instrument evidencing
the preemptive right to new shares is separate from the
debenture certificate);
(iv) Granting to a person other than a current shareholder the right
to subscribe to new shares;
(v) Merger with another juridical person;
(vi) Continuance of the Company under a revised organizational
structure in accordance with laws and orders;
(vii) Assignment of the principal business or of all or part of
the assets of the Company;
(viii) Dissolution or liquidation of the Company.


ARTICLE 17. VOTING RIGHTS

(1) Each shareholder shall have one (1) vote for each share he owns.
(2) A shareholder may exercise his vote by proxy. In such case, the proxy holder shall present documentation evidencing his authority to the Company at each General Meeting of Shareholders at which he exercises proxy rights.


ARTICLE 18. MINUTES

(1) The substance of the proceedings at a General Meeting of Shareholders and the results thereof shall be recorded in minutes of the Meeting which shall be prepared in Japanese, and which shall bear the signatures or names and seals of the Chairman and Directors in attendance. The original thereof shall be preserved at the head office for ten (10) years, and certified copies thereof shall be kept at each branch office for five (5) years.

(2) The minutes mentioned in the preceding paragraph shall be translated into English and, upon the Chairman affixing his signature or name and seal thereto, shall be preserved in the same manner as the Japanese minutes. Copies of this English translation shall be sent within thirty (30) days after the Meeting to all shareholders resident outside of Japan by registered express airmail.

CHAPTER IV

OFFICERS

ARTICLE 19. NUMBER OF OFFICERS

The Company shall have at least three (3) directors and shall have maximum one statutory auditor.


ARTICLE 20. ELECTION

(1) The directors and statutory auditors shall be elected at a General Meeting of Shareholders attended by shareholders holding a majority of all outstanding shares.

(2) Cumulative voting for the election of directors shall not be permitted.


ARTICLE 21. TERM OF OFFICE

(1) The term of office of a director or statutory auditor shall terminate at the date determined by the General Meeting of Shareholders and at the latest at the close of the Ordinary General Meeting of Shareholders for the last business year within two (2) years following assumption of office.

(2) The term of office of a director elected due to an increase in the number of directors or to fill a vacancy shall correspond to the remaining term of office of the other directors.

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(3) The term of office of a statutory auditor elected to fill a vacancy shall correspond to the remaining term of office of his predecessor.

(4) Directors and auditors may be reelected.


ARTICLE 22. REPRESENTATIVE DIRECTORS AND OTHER OFFICERS

(1) The Board of Directors may by resolution elect from among themselves one or more representative directors and some number of other officers.

(2) Each representative director shall represent the Company.


ARTICLE 23. COMPENSATION

The compensation for directors and statutory auditors shall be separately determined by a General Meeting of Shareholders.


ARTICLE 24. BOARD OF DIRECTORS

(1) The directors of the Company shall constitute the Board of Directors.

(2) The Board of Directors shall consider and determine the execution of the important business affairs of the Company in addition to those matters specified by laws and orders and the provisions of these Articles of Incorporation.

(3) The directors must at least once every three (3) months report to the Board of Directors on the condition of the Company's business.

ARTICLE 25. CHAIRMAN

(1) The President or in his absence a representative director shall serve as chairman of the meeting of the Board of Directors.

(2) The provisions of Article 13 (2) shall apply mutatis mutandis to the preceding paragraph.

ARTICLE 26. PERSON WHO MAY CONVENE THE MEETING AND CONVENING NOTICE

(1) Meetings of the Board of Directors may be called by any director. Meetings may be held inside or outside Japan.

(2) Notice of a meeting of the Board of Directors shall state the date, place, and agenda and shall be sent to each director and statutory auditor by registered mail at least three (3) weeks prior to the meeting; provided, however, that in emergency cases the above period may be shortened or omitted upon the written or electronically communicated consent of all the directors and statutory auditor(s).


ARTICLE 27. RESOLUTIONS

(1) Resolutions of the Board of Directors shall be adopted by simple majority of all directors.

(2) The President or a Representative Director of the Company may, in case of emergency, act in regard to the initiation, compromise, or withdrawal of a lawsuit or arbitration proceeding without waiting for a resolution of the Board of Directors, on condition that such action is subsequently agreed by the next meeting of the Board of Directors.


ARTICLE 28. MINUTES

(1) The substance of the proceedings at a meeting of the Board of Directors and the results thereof shall be recorded in minutes of the meeting and which shall bear the signatures or names and seals of the chairman and of all directors and statutory auditors in attendance. These minutes shall be preserved at the head office for ten (10) years following the date of resolution.

(2)The minutes mentioned in the preceding paragraph shall if required be translated into English and, upon the chairman affixing his signature or name and seal thereto, shall be preserved in the same manner as the Japanese minutes. Copies of this English translation shall be sent within thirty (30) days after the meeting at all shareholders resident outside of Japan by registered express airmail.


ARTICLE 29. RULES OF BOARD OF DIRECTORS

The Board of Directors may prepare rules for the operation of the Company and the Board of Directors not inconsistent with laws or orders or these Articles of Incorporation.

CHAPTER V

ACCOUNTING

ARTICLE 30. BUSINESS YEAR

The business year of the Company shall commence on January 1 and end on the following December 31, and accounts shall be settled as of the end of the business year.


ARTICLE 31. DIVIDENDS FROM PROFIT AND INTERIM DIVIDENDS

(1) Dividends from profit shall be paid to shareholders or pledgees who are listed in the Register of Shareholders as of the end of each business year.

(2) The Company may make a distribution of money (interim dividend) as provided by Article 293-5 of the Commercial Code to shareholders as of the date at which the decision to distribute the interim dividend is taken.

(3) The Company shall be relieved of any obligation to pay dividends which have not been claimed after the lapse of three (3) full years from the date the dividend was declared.


ARTICLE 32. BOOKS OF ACCOUNT AND ACCOUNTING RECORDS

(1) The Company shall keep accounting records in accordance with laws and orders and with accounting practices standards and procedures.

(2) The Company shall, in addition to the accounting records referred to in the preceding paragraph, keep such other books and records and provide such other information as shall from time to time be necessary for the accounting and tax purposes of any of its foreign shareholders.

(3) Each business year, the directors shall prepare a balance sheet, an income statement, a business report, and a proposal for disposal of profit or handling of losses, and shall submit these statements for approval of the Board of Directors. In addition, the directors shall submit all the above-mentioned documents except the business report as an agenda item to the Ordinary General Meeting of Shareholders for its approval, and shall report the contents of the business report to the Ordinary General Meeting of Shareholders.

(4) After approval of the Ordinary General Meeting of Shareholders is obtained, the directors shall publish the balance sheet or the gist hereof without delay.

(5) Prior to the Ordinary General Meeting of Shareholders, the documents referred to in paragraphs (3) and (4) above shall be sent by registered mail to shareholders resident in Japan and by registered express airmail to shareholders resident outside Japan.

(6) As necessary from time to time, the directors may prepare interim financial statements or request that such statements be prepared.

(7) A shareholder or his agent may at any time view or make copies of the books of account or other written materials without restriction.

CHAPTER VI

MISCELLANEOUS PROVISIONS

ARTICLE 33. NOTICES AND REPORTS TO NON-RESIDENTS

Notices, reports, and communications to all shareholders, directors, and statutory auditors resident outside Japan, other than those to be given by public notice, shall be in English.




OUTLINE of Setting up a corporation in Japan
I. Types of Business Organizations Recognized in Japan
II. Procedure for Setting Up a K.K.

Attachment 1 Sample Purposes of Incorporation Clause
Attachment 2 Commercial Code of Japan - Relevant Provisions
Attachment 3 Yugen Gaisha Law - Relevant Provisions
Attachment 4 Sample Articles of Incorporation

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