一the number of the shares underlying the share options (or, for a company with class shares, the classes of the shares and the number of shares for each class), or the method for calculating that number;

二the value of the property to be contributed when relevant share options are exercised or the method for calculating that value;

三if property other than monies will be the subject of the contribution when share options are exercised, a statement to that effect and the description and value of that property;

四the period during which relevant share options can be exercised;

五matters regarding the capital and capital reserves that will be increased if shares will be issued as a result of the exercise of relevant share options;

六if it is arranged that the approval of relevant stock company will be required for the acquisition of relevant share options by transfer, a statement to that effect;

七if it is arranged that relevant stock company may acquire relevant share options on condition of certain grounds arising, the following matters:

イa statement that relevant stock company may acquire its share options on the day when certain grounds arise, and of those grounds;

ロif it is arranged that the grounds referred to in (a) will arise as at the arrival of a day to be separately prescribed by relevant stock company, a statement of the arrangement;

ハif it is arranged that a portion of the share options referred to in (a) may be acquired on the day the grounds referred to in (a) arise, a statement of relevant arrangement and of the method for determining the portion of the share options to be acquired;

ニif shares in relevant stock company are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the number of relevant shares (or, for a company with class shares, the classes of the shares and the number of shares for each class), or the method for calculating that number;

ホif bonds of relevant stock company (other than those on bonds with share option) are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the description of the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating that total amount;

ヘif other share options of relevant stock company (other than those attached to bonds with share option) are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the feature and number of relevant other share options, or the method for calculating that number;

トif bonds with share option of relevant stock company are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the matters prescribed in (e) for relevant bonds with share option, and the matters prescribed in (f) for the share options attached to relevant bonds with share option;

チif property other than share options, etc. of relevant stock company is delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), a description of the features and number or amount of relevant property, or the method for calculating that number or amount;

八if it is arranged that if relevant stock company carries out acts set forth in (a) through (e) below, the share options of the stock company provided for in (a) through (e) is to be delivered to the holders of relevant share options, a statement to that effect and of the conditions of the same:

イmerger (but only if the stock company disappears in the merger):the stock company that survives the merger or the stock company incorporated as a result of the merger;

ロabsorption-type company split:the stock company which succeeds, in whole or in part, to any rights and obligations that a stock company effecting an absorption-type company split holds in connection with its business;

ハincorporation-type company split:the stock company that is incorporated in the incorporation-type company split;

ニshare exchange:the stock company that acquires all of the issued shares of the stock company effecting the share exchange;

ホshare transfer:the stock company incorporated as a result of the share transfer;

九if the number of the shares to be issued to a share option holder that has exercised a share option includes a fractional share, and the fractional share is to be rounded off, a statement to that effect;

十if it is arranged to issue share option certificates representing relevant share options (excluding those attached to bonds with share option), a statement to that effect;

十一in the cases provided for in the preceding item, if the share option holders cannot make, in whole or in part, the demand under the provisions of Article 290, a statement to that effect.

一that the issuance of the share options is intended as remuneration of directors or in exchange for payments made with remuneration of directors and that payment of monies or delivery of property provided in paragraph (1), item (iii) upon exercise of these share options is not required; and

二that a person other than a director (including a person who was a director) is subject of provisions regarding the matters set forth in Article 361, paragraph (1), item (iv) or item (v), (b) pursuant to the articles of incorporation or a resolution of a shareholders meeting may not exercise these share options.