Margin Transaction Account Setting Agreement I, about the characteristics and system of the Margin Transaction System, fully understand the contents of the explanations that are given from your company, I will conduct the Margin Transaction based on my judgment and responsibility. Therefore, upon setting the margin transaction account, Financial Instruments and Exchange Act (1948 Law Number 25. State as “law” below), following the trustee agreement of the financial commodity exchange (State “the exchange” below) that opens the exchange financial commodity market that executes the trades for credit transaction, clause, operation codes, and the regulations for the conditions of credit transaction, the items that are stated in each Article are agreed and to certify, this consent agreement is submitted. The meanings of terms for this consent agreement are followed by the regulations at the exchange. (Process by the credit transaction accounts) Article 1 Based on the credit transaction between I and your company from now on, money that is borrowed, purchase securities, borrowing securities, sales payment, commission guarantee, loss and profit money by the trade settlement, interests, and other receiving money should be processed in this credit transaction account. (Range of substitute securities for commission guarantee) Article 2 In case of substituting the submission of commission guarantee by securities, within the range that your company can accept, there is no objection to receive the securities. (Treatment of commission guarantee) Article 3 The commission guarantee that is submitted to your company through this credit transaction account, it should be stored separately as the property of your company by following the law. 2. Despite of the former regulations, the substitute securities that deposited to your company as the commission guarantee, in case that I agreed by the separate document, your company could use them as collaterals or loan them. 3. In case of former section, your company, the money or securities that amount as the securities that use as collaterals or loan, store separately from your property by the law. (Treatment of purchase securities and sales payments) Article 4 For the payment in case of purchasing securities and selling securities through this credit transaction account, there should be no objection to loan, use as collaterals, use for credit transactions for other customers, and execute the rights based on the securities by your company.

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(Change for reimbursement condition) Article 5 in case of changing the reimbursement conditions for credit transactions based on the inevitable reasons, such as natural disaster, radical change of economic situation, delisting, the exchange follows the measures. (Restriction by loan-out regulations) Article 6 In case of conducting the system credit transaction, when the securities financial corporation (State below as “securities finance.”) conducted the procedures and regulations based on the loan-out regulations for loan transaction (State below as loan-out regulations.), conduct the same procedures and restrictions for the system credit transaction. (1) In case of lending stock balance quantity of specific brands for loan transaction by securities finance, exceeding the stock quantity of financial balance and raising the shortage of stock quantity are impossible or extremely difficult, the procedure to postpone the request for the financial refund based on the loan-out restrictions by securities finance. (2) In case settlement of debt-credit transaction is recognized as impossible or extremely difficult for part or all of the brands, because of the inevitable reasons, such as natural disaster, war, radical change of economic situation, stop or restriction of trades in the exchange, the procedure that conducts settlement by deciding the way and condition based on loan-out regulations by securities finance. (3) Within the loan-out restriction for securities finance, the restrictions for the conditions of system credit transaction. (Process in case of providing the rights to receive the stocks by the dividends’ surplus or share splitting by the purchase securities.) Article 7 About the system credit transaction, referring to the purchase securities that are deposited to your company or the securities that borrowed from your company, for the process of rights in case of conducting to provide the right to receive the stocks by the dividends’ surplus or the share splitting, process by the procedure that is decided by the exchange. (Loss of profit of time limit) Article 8 In case any of the reason in each number emerged about myself, even though there is no report or formal demand from your company, the profit of term for the debt for credit transactions to your company is lost and immediately pay the debt. (1) There was a request to stop the payment, or start processing the bankruptcy, start rehabilitation proceedings, start processing corporate reorganization, or start the special clearance. (2) When there is disposition by suspension of business by clearinghouse.

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(3) When the orders or the reports of maintenance seizure or seizure for the debts for the credit transaction to our company or other debts are sent. (4) When the seizure or the auction process is started for the object of collaterals that is submitted to the collaterals for credit transactions to our company. (5) When it is categorized as the reason for any of the former number based on the foreign law. (6) When my address is unknown to your company, because of the reason that is responsible for me, such as the negligence of the address change reports. In case any of the reasons in each number emerged, the profits of time limit of debts for credit transactions to our company by the request of our company are lost and immediately pay the debts. (1) For the debts for the credit transaction to our company and any of other debts are delayed to execute. (2) Referring to the collateral objects that are submitted to the debts (except the debts for credit transactions) to our company, there was a seizure or the start of auction transaction. (Include the case that classified as any of the reason based on the foreign law.) (3) I violated this agreement and consent or other transactional agreement to your company. (4) In case there are substantial reasons that need the preservative attachment other than the former number 3. (Credit transaction process in case of loosing profit of time limit.) Article 9 If I am classified as any of the former section 1, about all of credit transaction that is processed through the credit transaction account that are set to our company, there is no objection to conclude sales contracts or purchase contracts that are settled for your company by our calculation. 2. Within the debts stated in Section 2 Number 1 in former Article, when a part of debts is delayed for the debts for the credit transaction, by the regulations in the exchange, there is no objection for your company by our calculation to conclude the sales contract or purchase contract to settle the credit transaction for the delay. 3. If I was classified as any of Number in Section 2 in the former Article, by your company’s request, until the day that your company decides, I would conduct the sales or purchase that is necessary for the settlement of all of credit transaction through the credit transaction accounts that are set to our company by commissioning to your company (except for case that concludes the sales contract or purchase contract by the former regulations) 4. Until the day in the former section, if I do not conduct the commission of sales or purchase, your company on a voluntary basis, there is no objection to conclude the sales

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contract or purchase contract that is needed to settle this by our calculation. 5. As a result of conducting the sales or purchase in former section, if the loss is emerged, to your company, pay the corresponding amount immediately. (Disposition of commission guarantee) Article 10 About the credit transaction, when I do not execute until the set time limit for the debts that owe to your company, do not conduct the report or formal demand, or do not conduct by the legal process, the things stated in the number, based on my calculation, the way, time period, place, and price are disposition on a voluntary basis, there is no objection the remaining amount that subtracted the expense from the obtained money is appropriated for the reimbursement of debts, also as a result of the reimbursement appropriation, in case there is remaining debt, reimburse immediately. (1) Substitute securities that are submitted as the commission guarantee money. (2) About the security transaction, my securities and other assets that are recorded in the accounts based on the law for corporate bonds or the stock transfer. (2001 Law Number 75) (Balance calculation) Article 11 Because of the reasons, such as the arrival of the time limit, or loss of the profit of the time limit, in case of executing the debt to your company, the debts and debts for the credit transaction to me and your company, in spite of the limit for the debts, your company could cancel each other. 2. In case of canceling each other in the former section, your company could abbreviate the preliminary report and set procedure, receive the refund of the deposits instead of me, and appropriate for the reimbursement of the debts. 3. In case of balance calculation in the former 2 sections, about the interests of debts and credits and the calculation of compensation, the term is decided until the day of executing the calculation, about the interest rate, the interest rate is decided by your company, the exchange decides the rate of the delay damages to our company for the credit transaction, the rate is decided for the rate of delay damages for other debts to your company. (Order for the reimbursement appropriation) Article 12 In case of conducting the debt reimbursement or the balance calculation in the former section, when it lacks to extinguish my entire debt amount, your company can appropriate by the order process that is recognized as appropriate. (Payment of the delay damage) Article 13 When I neglected the execution of debts to your company about the credit transactions, by your company’s request, from the next day of the execution due date to the day of execution, to your company, there is no objection to pay the delay damage by the set rate in the exchange. (Treatment in case classified as the reporting financial commodity transaction traders)

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Article 14 In case any of the reasons in each number occurred, unless there is a special report from your company or your investor secure funds (State as “funds” below), referring to my debts for all of the credit transactions (State below as “credit transaction”.) that are processed through the credit transaction accounts that I set to your company, loosing the profit of term and sales and purchase for settlement can not be conducted. (1) When your company is classified as the reporting financial commodity transaction trader by law and the funds executed the beneficiary rights of the customer discretion trust of your company. (2) Your company is classified as the authorized financial commodity transaction trader by the law and the fund announced publicly. 2. In case of former section, referring to all of debts for my credit transaction (except the commission guarantee refund request) and debts between I and your company, processed by the monetary transfer that is equivalent for the balance amount of the amount in number 1 and the amount in number 2.

In this case, when I should pay the money that is

equivalent for the balance, the balance is collateralized by the commission guarantee that is submitted to your company. (1) The amount of debts for sales payment by credit transaction, the set price by the exchange as the equivalent price for the purchase securities by the credit transaction, and total amount of debts for amount of debts for sales payment by trust transaction. (Except the delivery request of purchase payment for credit transaction and the refund request of commission guarantee.) (2) The debt amount for purchase payment by credit transactions, the set price by the exchange as the equivalent price of sales securities by credit transaction, and total amount of debt amount. (except the delivery debts of sales securities for credit transaction.) (Request for procedure of authorization) Article 15 In case your company is classified as the reporting financial commodity transaction trader or the authorized financial commodity transaction trader, even though the loss is emerged by the transaction based on the transaction in former Article and the transaction based on the regulations by the exchange, do not request the compensation for the loss to the exchange. (Abolition for transfer of receivables) Article 16 The debts that I have to your company are not allowed to transfer or pledge to others. (Interest of commission guarantee and other price.) Article 17 About the credit transaction, for money or substitute securities that are submitted as commission guarantee to your company, the interest and other price are not added.

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(Report) Article 18 In case any of reasons in Article 8 Section 1 each number and Article 8 Section 2 each number is occurred, report about it by the documents immediately to your company. (Change request for requesting items) Article 19 When there are changes for the reported names or appellations, stamps or specimen signatures, or addresses, places of office, or other items, report about it by documents immediately to your company. (Creation and submission of reports) Article 20 I, in case your company requests based on the Japanese law, there is no objection to report the contents of credit transaction about myself to governmental institution in Japan. In this case, I, by your corporate directions, cooperate to create reports and documents. 2. About the loss that emerged from the reports based on the regulations in former section, your company is not held responsible. (Disclaimer) Article 21 About the loss that occurred in case the refund of commission guarantee for my request is delayed, because of the inevitable force, such as natural disasters and the justifiable causes, your company is not responsible for it. 2. For the loss or damage of commission guarantee by the reasons in former section, your company is not responsible for it. 3. If your company matched the stamps and signatures that are used for the reports and other documents and the reported stamps or specimen signatures with substantial care and treated after the authorization, even though these documents had the accidents, such as forgery or falsification, your company is not responsible for the loss that emerged from it. (Effect of reporting) Article 22 In case the reports for credit transaction from your company to the reported address or office of mine are delayed or unreached, because of the relocation, absence, or other reasons that is my responsibility, it should be treated that the report has been reached normally. (Method of application) Article 23 This agreement and consent is dominated by Japanese law and interpreted. (Agreement jurisdiction) Article 24 About the case for credit transaction between I and your company, within the courts of competent jurisdictions, your company could select the competent court. (Transfer of documents by electromagnetic way) Article 25 Your company, in case of displaying the type and contents of electromagnetic

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way (the way that uses electro information process organization, the way that uses the technology for information network, and the same way as the way for Cabinet Office Article 60 for Financial commodity trading.), instead of accepting the documents of regulations in Article 3 Section 2 Number 18 and Number 19 (except changes for stamps or specimen signatures), by electromagnetic way, could obtain the agreement for documents or receiving the reports or requests.

In this case, your company is regarded

that the agreement for the documents are obtained, or reports or requests are received. 2. I, after the agreement by the regulations in former section, by documents or electromagnetic way, in case of notifying not to conduct agreement by electromagnetic way, reports, or requests, (except the case that I agreed again by the regulations in former section.)

Your company, based on the regulations in former section, does not obtain the

agreement by the documents that could receive the electromagnetic way or does not receive the reports or the requests. (Securities) Article 26 In this agreement and consent, securities are the right that is regarded as the securities by the securities that are regulated in the Law Article 2 Section 1 and Article 2 Section 2.

Date:

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MM

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Entrusting Person of Brokerage Address: 印 ○

Individual/Entity Name:

Attention: Interactive Brokers Securities Japan

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