KPMG Japan Profile

1 JapanProfileKPMG kpmg Japan OverviewKPMG kpmg 3 7 kpmg kpmg Management ConsultingDeal AdvisoryRisk ConsultingAuditTaxAdvisoryIndustry 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity.

2 All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights reserved. kpmg kpmg 1987 Peat Marwick International PMI Klynveld Main Goerdeler KMG 152 189,000 kpmg International Cooperative kpmg 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International )

3 , a Swiss entity. All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights | kpmg Japan IFRS SEC kpmg KAM Aud i t and Assurance4 Audit and Assurance| 2017 kpmg AZSA LLC.

4 A limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights reserved. 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity.

5 All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights | kpmg JapanTax 6 Tax| 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity.

6 All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights reserved. F TA M&A APA BEPS J-REIT

7 PFI M&A MBO LBO 7| kpmg Japan 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity.

8 All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights PPA I T PMI I T M&A PMI RPA AI &

9 & IT IT IT M&A IT Advisory 3 8 Advisory| 2017 kpmg AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity.

10 All rights reserved. 2017 kpmg Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the kpmg network of independent member firms affiliated with kpmg International Cooperative ( kpmg International ), a Swiss entity. All rights reserved. M&A IFRS US GAAP SEC BCM GRC