Sustainability Linked Loan Issuance List (Domestic) | Issuance Data | Loans

Domestic Issuance List of Sustainability Linked Loan

The first sustainability linked loan in Japan was executed in 2019. The following are major execution cases in Japan.

Case study of major Sustainability Linked Loan in Japan

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Borrowers	Categories	Lenders	Time of Loan Execution	Term of the Loan	External Reviewer	Loan Amount	Currency	Sustainability Performance Targets	Characteristics of the loan	Reporting Policy
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Chiba Bank, Ltd.	March, 2024	7 years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 90% from 2016 levels by the end of 2027	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	March, 2024	8 years	Rating & Investment Information, Inc.	1.4	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Shinkin Central Bank	March, 2024	8 years	Rating & Investment Information, Inc.	1.5	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Resona Bank,Ltd.	March, 2024	8 years 6 months	Rating & Investment Information, Inc.	0.5	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Norinchukin Bank	March, 2024	9 years	Rating & Investment Information, Inc.	0.5	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	SBI Shinsei Bank, Limited	March, 2024	9 years	Rating & Investment Information, Inc.	1.2	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Bank, Ltd.	March, 2024	10 years	Rating & Investment Information, Inc.	0.8	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Yamato （倭）	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions at Kyoei Kikaku, the core company of our group, by 3.85% per year based on the fiscal year ending June 30, 2023.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Chugoku Bank, Ltd	March, 2024	8 years	Japan Credit Rating Agency, Ltd. ※	3	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Tohoku engineering plastics (東北エンジニアリングプラスチック）	Manufacturing	THE SHONAI BANK, LTD.	March, 2024	-	Rating & Investment Information, Inc.　　※	0.05	billion yen	Reduction of CO₂ emissions	The incentive design is such that when SPTs are achieved, the interest rate is reduced based on the terms of the contract. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	In principle, the borrower shall report the status of achievement of the SPTs to the branch once a year. The report should also include prima facie evidence and data necessary for verification. In principle, the contents of the reports are not disclosed to the public.
SK .,LTD	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from March 2023 level	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	March, 2024	9 years	Rating & Investment Information, Inc.	0.6	billion yen	Reduce CO₂ emissions intensity of logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Okabayashi Turigu.	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	March, 2024	-	114 Economic Research Institute	-	-	Percentage reduction in electricity consumption at two retail stores compared to the base year (December 2022 to November 2023) Dec. 2023 - Nov. 2024 ▲3.6％ Dec. 2024 - Nov. 2025 ▲7.0％ Dec. 2025 - Nov. 2026 ▲10.3％ Dec. 2026 - Nov. 2027 ▲13.5％	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Service (セルビス)	Wholesale and retail trade	The Gunma Bank,Ltd.	March, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from February 2024 level	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Alps Pia Home	Real estate and construction	THE HACHIJUNI BANK,LTD.	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	① To increase the annual number of houses constructed to 389 by FY2027 ② Achieve a ZEH ratio of at least 80% in the number of housing units constructed in a single fiscal year (including Nearly ZEH)	Interest rates vary depending on whether the pre-set SPT is achieved or not	Alps Pia Home will report its performance and other information related to the KPIs of this loan to the Japan Environmental Co-creation Initiative through the ZEH Builder Program, which it registered in 2016, and publicize the information on its website.
East Japan Engineering (東日本エンジニアリング）	Others (including service industry)	THE SHONAI BANK, LTD.	February, 2024	-	Rating & Investment Information, Inc.※	0.15	billion yen	Improvement of paid leave utilization rate	The incentive design is such that when SPTs are achieved, the interest rate is reduced based on the terms of the contract. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	In principle, the borrower shall report the status of achievement of the SPTs to the branch once a year. The report should also include prima facie evidence and data necessary for verification. In principle, the contents of the reports are not disclosed to the public.
TSUCHIYA HOLDINGS CO.,LTD.	Real estate and construction	THE HOKKAIDOBANK,LTD.、The Hokuriku Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc.	1	billion yen	ZEH ratio to be 95% in Hokkaido and 70% in Honshu by FY2025.	The design is to reduce the interest rate if the SPTs are achieved.	Tsuchiya Holdings will submit a document confirming the achievement of SPTs to the lender once a year. The actual performance values of KPIs for each fiscal year will also be disclosed on the website.
TAISEI CORPORATION	Real estate and construction	The Bank of Yokohama,Ltd.	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	The SPT is designed to check the achievement of the SPT each year after FY2023, increasing the interest rate if the SPT is not achieved and subsequently reducing it to the original rate if it is achieved.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
TAISEI CORPORATION	Real estate and construction	Development Bank of Japan Inc.	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	It is designed to check the achievement of the SPT based on the actual KPI performance in FY2026 and, if achieved, to reduce the interest rate from then on until repayment.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
Gebura (ゲブラ)	Others (including service industry)	The Hiroshima Bank, Ltd.	February, 2024	6 years	HIROGIN area design Co. Ltd.	0.15	billion yen	Increase in utilization of reused cups Year 1 (2025/June) 1% Year 2 (2026/June) 3% Year 3 (2027/June) 5% Year 4 (2028/June) 10% Year 5 (2029/June) 20% Year 6 (2030/June) 30%	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
Tierra (ティエラ)	Others (including service industry)	The Hiroshima Bank, Ltd.	February, 2024	5 years	HIROGIN area design Co. Ltd.	0.04	billion yen	①Percentage of employees taking annual paid leave 2023/March Actual result 76.02% 2025/March 80% 2026/March 83.30% 2027/March 86.60% 2028/March 90% ②Male employees taking maternity leave 2023/March Actual result 　0% 2025/March～2028/March 100%	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
Fujio nuts farm (フジオナッツファーム)	Food, Beverages, Tobacco, etc.	The Hiroshima Bank, Ltd.	February, 2024	7 years	HIROGIN area design Co. Ltd.	0.04	billion yen	①Male employees taking maternity leave 2023/August Actual result　100% 2024/August～2031/August　100% ②Percentage of employees taking annual paid leave 2023/August Actual result 17.2% 2024/August　20% 2025/August　25% 2026/August　30% 2027/August　40% 2028/August　50% 2029/August　60% 2030/August　70% 2031/August　70% ③Number of employees with disabilities 2023/August Actual result　1 person 2024/August～2031/August　　1 person/each FY	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
YONKEN-Plant Co., Ltd.	Others (including service industry)	The Hyakujushi Bank, Ltd.	February, 2024	-	114 Economic Research Institute	-	-	Annual gasoline consumption per unit of sales (gasoline consumption (L)/Net sales) 2024/Oct. 0.0156 2025/Oct. 0.0140	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Tsujimura Construction CO.LTD	Manufacturing	The Hyakujushi Bank, Ltd.	February, 2024	-	114 Economic Research Institute	-	-	Ratio of recycled product sales volume to total sales volume	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
KURABO INDUSTRIES LTD.	Manufacturing	The Hyakujushi Bank, Ltd.	February, 2024	-	114 Economic Research Institute	-	-	Reduction of the Kurabo Group's CO₂ emissions in Scope 1 and Scope 2	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Nakatsuyama Netsusyori Co., Ltd	Manufacturing	Daishi Hokuetsu Bank, Ltd	February, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	billion yen	Sales amount of carbonized fibers	In principle, a mechanism has been set up to check the achievement status of the SPT on an annual basis and reduce the interest rate according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
Azami growing farm (あざみ育成場)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions as a percentage of sales by 2.7% each fiscal year, starting in September 2024.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
IGUCHI ISSEI CO. LTD.	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year based on March 31, 2023	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Osawa (オオサワ)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Introduce at least one next-generation vehicle* each year and achieve a 50% introduction rate. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Komatsu sharyo industry (小松車輌工業)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from June 2023 level	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Seimo yakuhin (西毛薬品)	Wholesale and retail trade	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Introduce at least one next-generation vehicle* each year and achieve a 50% introduction rate. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Terra.Co.,Ltd	Wholesale and retail trade	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	From FY2024/3 onward, introduce at least one next-generation vehicle* per quarter and maintain an introduction rate of at least 85%. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions per 100 million yen of consolidated net sales by 5.1% per year, starting from the FY2021/12 baseline.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
TOKYU CORPORATION	Transportation	TAIYO LIFE INSURANCE COMPANY	February, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions of Tokyu Corporation and its consolidated subsidiaries (on a total volume basis, Scope 1&2) by 46.2% in FY2030 (compared to FY2019)	Preferential interest rate spread based on SPT achievement	Tokyu plans to disclose to investors the progress of KPI performance after the end of each fiscal year. Tokyu plans to obtain an independent third-party assurance report on the progress of the SPT at least once a year until the date of determination, and report it on the Tokyu website or to the lender.
Toatsu (東圧)	Real estate and construction	North Pacific Bank,Ltd.	February, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Number of pressure welding locations using the "polymer natural gas pressure welding method (EcoSpeed method)," an environmentally friendly method of welding reinforcing steel bars. 【Target for each fiscal year】 FY2024：79,000 locations FY2025：86,000 locations FY2026：93,000 locations FY2027：101,000 locations	Interest rates vary depending on whether the pre-set SPT is achieved or not	It plans to report to The North Pacific Bank at least once a year in writing or on its website regarding its performance in relation to the KPIs of the Loan. At that time, it plans to obtain third-party verification of SPT performance from an external institution and report the details of such verification as well.
KI-STAR Real Estate Co., Ltd.	Real estate and construction	THE SHIGA BANK，LTD．	February, 2024	-	Rating & Investment Information, Inc.	-	-	① Reduce GHG emissions (Scope 1 + Scope 2) intensity of buildings sold by 33.6% in FY2030 compared to FY2022 (year ending March 31, 2023). ② Reduce GHG emissions (Scope 3 (Category 11)) intensity of buildings sold by 29.6% in FY2030 compared to FY2022 (year ending March 31, 2023).	At the time of the loan agreement, the loan holder chooses between a donation to a qualified donor if one of the SPTs is not achieved, or a reduction in the loan interest rate if both are achieved.	Report annually to lenders on the status of achievement of SPTs and post on its website.
Industrial & Infrastructure Fund Investment Corporation	Finance (including REITs)	The Norinchukin Bank	February, 2024	8 years	Rating & Investment Information, Inc.　※	3	billion yen	Reduce GHG emissions (Scope 1+2) by 42% by 2030 (compared to 2021)	The SPTs are checked annually for achievement, and the incentive design is such that upon achievement, the interest rate is reduced for the next applicable interest rate period. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is returned to its initial level.	Over the term of the loan, the borrower shall report annually to the front office of The Norinchukin Bank on reports describing the status of achievement of SPTs and the results of verification regarding the actual performance of KPIs, in accordance with the terms and conditions of the Agreement on the Norinchukin SLL.
Industrial & Infrastructure Fund Investment Corporation	Finance (including REITs)	The Norinchukin Bank	February, 2024	9 years	Rating & Investment Information, Inc.　※	4	billion yen	Reduce GHG emissions (Scope 1+2) by 42% by 2030 (compared to 2021)	The SPTs are checked annually for achievement, and the incentive design is such that upon achievement, the interest rate is reduced for the next applicable interest rate period. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is returned to its initial level.	Over the term of the loan, the borrower shall report annually to the front office of The Norinchukin Bank on reports describing the status of achievement of SPTs and the results of verification regarding the actual performance of KPIs, in accordance with the terms and conditions of the Agreement on the Norinchukin SLL.
Industrial & Infrastructure Fund Investment Corporation	Finance (including REITs)	The Norinchukin Bank	February, 2024	10 years	Rating & Investment Information, Inc.　※	3	billion yen	Reduce GHG emissions (Scope 1+2) by 42% by 2030 (compared to 2021)	The SPTs are checked annually for achievement, and the incentive design is such that upon achievement, the interest rate is reduced for the next applicable interest rate period. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is returned to its initial level.	Over the term of the loan, the borrower shall report annually to the front office of The Norinchukin Bank on reports describing the status of achievement of SPTs and the results of verification regarding the actual performance of KPIs, in accordance with the terms and conditions of the Agreement on the Norinchukin SLL.
Eikyu (栄久)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from June 2023 level	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Fuyo General Lease Co., Ltd.	Finance (including REITs)	(Arranger:MUFG Bank, Ltd.）The Ashikaga Bank, Ltd.,The Bank of Okinawa, Ltd, THE SAN-IN GODO BANK,LTD., The Hachijuni Bank,Ltd., MUFG Bank, Ltd.	February, 2024	5 years	Rating & Investment Information, Inc.	35	billion yen	(1) CO₂ reduction contribution in FY2025 (year ending March 31, 2026): 420,000 t-CO₂/year or more (2) Human resource development-related expenses (non-consolidated) in FY2025 (fiscal year ending March 31, 2026) will be 263% or more of the FY2021 level.	(1) Step up/down of interest rate (2) Donation	Fuyo General Lease plans to announce or disclose the following information to lenders on its website on an annual basis. - Latest actual results related to KPIs - Progress on SPTs - Information on the issuer's latest sustainability strategy related to the KPIs and SPTs - If SPTs have not been achieved and donations have been made, the recipients of the donations, the amount of the donations, and the timing of the donations
TAISEI CORPORATION	Real estate and construction	Resona Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	It is designed to check the achievement of the SPT based on the actual KPI performance in FY2026 and, if achieved, to reduce the interest rate from then on until repayment.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
TAISEI CORPORATION	Real estate and construction	MUFG Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	It is designed to check the achievement of the SPT based on the actual KPI performance in FY2026 and, if achieved, to reduce the interest rate from then on until repayment.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
TAISEI CORPORATION	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	The SPT is designed to check the achievement of the SPT each year after FY2024, increasing the interest rate if the SPT is not achieved and subsequently reducing it to the original rate if it is achieved.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
TAISEI CORPORATION	Real estate and construction	The Norinchukin Bank	February, 2024	-	Rating & Investment Information, Inc.	-	-	Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	The SPT is designed to check the achievement of the SPT each year after FY2024, increasing the interest rate if the SPT is not achieved and subsequently reducing it to the original rate if it is achieved.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year on the CDP's website. Upon receipt of such disclosure, TAISEI CORPORATION will notify the lender of the achievement status of the SPT by the end of the month following the disclosure each year.
KANKYO　STATION　CORPORATION	Real estate and construction	The Gunma Bank,Ltd.	February, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/12 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	The Chiba Bank, Ltd.、The Chugoku Bank, Ltd、THE SHIGA BANK，LTD．（Co-financing through individual contracts）	February, 2024	-	Rating & Investment Information, Inc.	-	-	Maintain Leadership Level (A, A-) on CDP Climate Change Score	Funding interest rate terms and conditions are linked to Ricoh Leasing's achievement of SPT, which acts as an incentive to achieve SPT.	Ricoh Leasing discloses the KPI scores as of the last day of each fiscal year (March 31) and information that may affect the achievement of the SPT (e.g., setting and updating sustainability strategies, formulating and implementing the action plan, etc.) as environmental and social activity results on its website annually.
Chimura （ちむら）	Food, Beverages, Tobacco, etc.	THE TOTTORI BANK, LTD	February, 2024	-	Rating & Investment Information, Inc.　※	-	-	Reduction in the number of products discarded	The incentive design is such that interest rates are reduced when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	Once a year over the term of the loan, the borrower will report to the sales office the actual results of KPIs that show the achievement of SPTs and the results of verification by a third-party professional organization as a report.
JA MITSUI LEASING, LTD.	Finance (including REITs)	The Chukyo Bank, Ltd	February, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	① Targets for each fiscal year from FY2025 onward for cumulative renewable energy-related investments and loans by the company and its Group companies to reach 500 billion yen in FY2030 (Actual result: 56 billion yen in FY2021) 【Targets】 FY2025: 250 billion yen FY2026: 300 billion yen FY2027: 350 billion yen FY2028: 400 billion yen FY2029: 450 billion yen FY2030: 500 billion yen ②Targets for each fiscal year after FY2025 (compared to FY2021) for a 50% reduction in greenhouse gas emissions (Scope 1 and Scope 2) by FY2030 for the Company and domestic Group companies 【Targets】 FY2025 40% FY2026 42% FY2027 44% FY2028 46% FY2029 48% FY2030 50%	Arrangements are in place to change financial characteristics based on the achievement of SPTs.	Information that may affect KPI performance/SPTs achievement and details of emission credits purchased or donated, reported only to the loan lender
Japan Investment Adviser Co., Ltd.	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	February, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Ratio of female managers to be 15.0% or more by the end of March 2024, and 20.0% or more by the end of March 2025.	Japan Investment Adviser is required to report in writing to Daishi Hokuetsu Bank by the reporting deadline on its progress in meeting the SPTs. If Daishi Hokuetsu Bank confirms that it has met the target figures, the interest rate applicable to the loan period will be reduced.	Japan Investment Adviser is required to report to Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs, and to submit to Daishi Hokuetsu Bank in writing by the SPTs reporting deadline materials that confirm its achievement of the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting.
SEIBU RAILWAY Co., Ltd.	Transportation	Development Bank of Japan Inc.	February, 2024	-	-	110	billion yen	Reduce Seibu Railway's CO₂ emissions (Scope 1 and 2) by at least 46% in FY2030 compared to FY2018	SPT achievement status is linked to lending conditions, etc.	An update on the progress and achievement of performance related to the SPT will be reported to the DBJ on an annual basis.
HOKURIKU ELECTRIC INDUSTRY CO., LTD.	Electronic components, devices, information equipment, etc.	The Hokuriku Bank, Ltd.	February, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce the Group's CO₂ emissions (Scope 1+2) by 3.7% per year (base year: FY2022)	Depending on whether or not the pre-defined SPT is achieved, the arrangement is designed to fluctuate financial characteristics.	Hokuriku Electric Industry will report to the Hokuriku Bank by the SPT judgment date each year on the previous year's performance of the KPIs it has set and on the status of achievement of the SPT.
KUMAGAI CO., LTD.	Manufacturing	Daishi Hokuetsu Bank, Ltd	February, 2024	-	Rating & Investment Information, Inc.	5	billion yen	Reduce CO₂ emissions per sales (Scope 1 and 2) by 46.2% in FY2030 compared to FY2019 【Target for each fiscal year】 FY2024 36.5% FY2025 38.1% FY2026 39.7% FY2027 41.4% FY2028 43.0% FY2029 44.6% FY2030 46.2%	SPTs will be determined each fiscal year. If Kumagaya meets the target, the loan rate will be reduced. If not, the loan rate is increased. Lower and upper limits are set for the reduction and increase of the loan rate, respectively.	Kumagaya will submit a report to The Daishi Hokuetsu Bank once a year that confirms the status of achievement of the SPTs. KPIs and SPTs will be disclosed on the websites of Kumagaya and The Daishi Hokuetsu Bank at the time of loan execution.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Daishi Hokuetsu Bank, Ltd	February, 2024	7 years	Rating & Investment Information, Inc.	10	billion yen	CO₂ emissions intensity of logistics real estate in 2027: 90% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Keiyo Bank,Ltd.	February, 2024	7 years	Rating & Investment Information, Inc.	5	billion yen	CO₂ emissions intensity of logistics real estate in 2027: 90% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	February, 2024	8 years	Rating & Investment Information, Inc.	17	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Joyo Bank, Ltd.	February, 2024	8 years	Rating & Investment Information, Inc.	10	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Norinchukin Bank	February, 2024	9 years	Rating & Investment Information, Inc.	10	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Resona Bank,Ltd.	February, 2024	9.5 years	Rating & Investment Information, Inc.	15	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Yamagata Bank,Ltd	February, 2024	9.5 years	Rating & Investment Information, Inc.	7	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Bank, Ltd.	February, 2024	10 years	Rating & Investment Information, Inc.	12	billion yen	CO₂ emissions intensity of logistics real estate in 2030: 100% reduction of the owner-managed portion (Scope 1 and 2) compared to 2016 (base year)	The interest rate from the timing of the decision to the due date varies depending on the achievement of the SPT.	The Fund plans to disclose KPI performance annually on its website. All stakeholders, including lenders, will have access to publicly available information on the SPT's performance for each calculation year.
Kawabo Textured Co., Ltd.	Manufacturing	THE GIFU SHINKIN BANK	January, 2024	5 years	Rating & Investment Information, Inc.　※	0.05	billion yen	Reduce CO₂ emissions by 21.0% in the fiscal year ending Ferurary 39, 2028 compared to the fiscal year ending Feburary 28, 2023. 【Targets for each year】 2025/2　▲8.4％ 2026/2　▲12.6% 2027/2　▲16.8% 2028/2　▲21.0%	・The preferential interest rate is a prerequisite to motivate the reduction of CO₂ emissions. ・Since the preferential interest rate is applied from the beginning, the interest rate will not be additionally reduced when the SPT is achieved. ・If the SPT is not achieved in a single period, the company will be asked to prepare a business plan to achieve the target. ・If the SPT is not achieved for two consecutive terms, the interest rate will be raised by 0.1%. ・Thereafter, the loan interest rate will remain raised as long as the SPT remains unachieved.	Kawabo Textured Co., Ltd. shall report annually to THE GIFU SHINKIN BANK on the status of SPT achievement.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Gunma Bank,Ltd.	January, 2024	7 years	Japan Credit Rating Agency, Ltd. ※	1	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Keiyo Bank,Ltd.	January, 2024	7 years	Japan Credit Rating Agency, Ltd. ※	1	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
&Do Holdings Co.,Ltd.	Real estate and construction	The Kiyo Bank, Ltd.	January, 2024	2.8 years	Rating & Investment Information, Inc.	5	billion yen	SPT1‐Cumulative number of house leaseback purchase contracts (cumulative values from the fiscal year ended June 30, 2023) 【Target】 FY2024/6　2,400 cases FY2025/6　3,840 cases SPT2-Reverse mortgage guarantee balance 【Target】 FY2024/6　28.5 billion yen FY2025/6　50.6 billion yen	The interest rate will be reduced from the base rate if both SPT-1 and SPT-2 are achieved in the fiscal years ending June 30, 2024 and June 30, 2025.	&Do Holdings will report annually to lenders on the status of achievement of SPTs. In addition to reporting to lenders, it will also disclose financial results on its website.
ITOGUMI CONSTRUCTION CO., LTD	Real estate and construction	North Pacific Bank,Ltd.	January, 2024	-	Hokkaido Kyoso Partners	-	-	Reduce CO₂ emissions (Scope 1+2) by 50% by FY2030 (compared to FY2022) (actual result：FY2020　1,997.836 t-CO₂, FY2021 2,172.481 t-CO₂, FY2022 1,978.552 t-CO₂) 【Target】 FY2023 1854.893 (6.25%) FY2024 1731.233 (12.50%) FY2025 1607.574 (18.75%) FY2026 1483.914 (25.00%) FY2027 1360.255 (31.25%) FY2028 1236.595 (37.50%) FY2029 1112.936 (43.75%) FY2030 989.276 (50.00%)	If the achievement of the SPT is confirmed, the interest rate will be reduced at an annual rate per annum against the initial interest rate from interest payments falling on or after the determination date until the redemption/repayment date or the next determination date.	The achievement status of the SPT will be verified by an independent third party on an annual basis, and the results of the verification will be reported in writing to the lender. The status of SPT achievement for each fiscal year will be posted on Itogumi Construction's website.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Sumitomo Mitsui Banking Corporation	January, 2024	5 years	Japan Credit Rating Agency, Ltd.	45	billion yen	Completion of construction of one large liquefied hydrogen carrier for commercialization demonstration by March 2028	Varies depending on whether SPTs were achieved as of the date of determination.	Kawasaki Heavy Industries intends to disclose the following information on an annual basis on its website or to its lenders. - Latest KPIs results - Progress on the SPTs - Information on the issuer's latest sustainability strategy as it relates to the KPIs and SPTs - If SPTs have not been met and donations have been made, the recipients of the donations, the amount of the donations, and the timing of the donations
Miharadagumi Co.,Ltd	Real estate and construction	Daishi Hokuetsu Bank, Ltd	January, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	6	billion yen	Sales of technical training courses at Joetsu Training Center	Once it is confirmed that the target SPT figures have been achieved, the interest rate applicable during the loan period will be reduced.	Report the status of achievement of the SPT to　Daishi Hokuetsu Bank once a year.
Odakyu Real Estate Co., Ltd.	Real estate and construction	The Bank of Yokohama,Ltd.	January, 2024	-	Rating & Investment Information, Inc.	-	-	Reduce the company's CO₂ emissions (Scope 1 + Scope 2) by 58.8% from FY 2013 levels by FY 2030.	It is designed to check the achievement of the SPT and reduce the interest rate if the SPT is achieved.	Report annually to the lending bank on the status of SPT achievement and disclose the information on Odakyu Real Estate's website.
Okazumi Co., Ltd.	Manufacturing	THE KITAKYUSHU BANK, Ltd.	January, 2024	5 years	Rating & Investment Information, Inc.	1	billion yen	Reduce paper purchases by 3.3% annually compared to FY2022	The incentive is designed to check the achievement of the SPTs each year and reduce the interest rate when the SPTs are achieved. The interest rates reduced upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is returned to its original level.	In principle, once a year, based on the contract signed at the time of loan execution, the status of achievement of SPTs will be reported to the Kitakyushu Bank branch office using the prescribed form. The report will also include evidence, data, and other prima facie evidence necessary for verification work.
Road Service Niigata	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	January, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	6	billion yen	Ratio of Next-Generation Vehicles in Rental Cars	Once it is confirmed that the target SPT figures have been achieved, the interest rate applicable during the loan period will be reduced.	Report the status of achievement of the SPT to　Daishi Hokuetsu Bank once a year.
YAMATO JYUKEN, INC	Real estate and construction	The Hiroshima Bank, Ltd.	January, 2024	5 years	HIROGIN area design Co. Ltd.	1	billion yen	ZEH commissioning rate: Achieve 90% or more every year from FY2024 (actual result：FY2020 78%、FY2021 77%、FY2022 88%)	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
NTN	Transportation Machinery	The Chugoku Bank, Ltd	January, 2024	5 years	Rating & Investment Information, Inc.	10	billion yen	Domestic CO₂ emissions (Unit: 10,000 tons) 【Target】 FY2024　 28.7 FY2025　 27.1 FY2026　 25.5 FY2027　 23.9	The characteristics of the loan will change by stepping up/down the interest rate depending on the unfulfilled/fulfilled status at the time of the SPT determination.	Until the Sustainability Linked Financing is repaid, NTN plans to disclose the status of achievement of the KPIs against the SPT once a year on its website as its environmental and social performance.
Vortex Co., Ltd.	Real estate and construction	THE TOTTORI BANK, LTD	January, 2024	-	Rating & Investment Information, Inc.　　※	-	-	Acquisition rate of BELS* certification *BELS is a third-party certification that indicates the energy-saving performance of buildings based on the Building Energy Saving Law.【Target】 2024/Mar. 74％ 2025/Mar. 76％ 2026/Mar. 78％ 2027/Mar. 81％ 2028/Mar. 81％	The incentive design is such that interest rates are reduced when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	Once a year over the term of the loan, the borrower will report to the sales office the actual results of KPIs that show the achievement of SPTs and the results of verification by a third-party professional organization as a report.
HIRAKIN (平林金属)	Manufacturing	The Hiroshima Bank, Ltd.	January, 2024	3 years	HIROGIN area design Co. Ltd.	5	billion yen	Percentage of male employees taking childcare leave	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
京都カネヨシ	Others (including service industry)	Kyoto Chuo Shinkin Bank	January, 2024	-	Japan Credit Rating Agency, Ltd. ※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Efficiency will be improved by integrating plants and optimizing energy use in each work process to reduce CO₂ emissions. In addition, energy will be saved by updating to high-efficiency linen facilities.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
KOYUDO (晃祐堂)	Manufacturing	The Hiroshima Bank, Ltd.	January, 2024	10 years	HIROGIN area design Co. Ltd.	1	billion yen	Increase in "upcycled PBT (polybutylene terephthalate) utilization" in phases. (actual result：2023/Jun. 100㎏) 【Target】 2024/Jun. 120kg 2025/Jun. 140kg 2026/Jun. 160kg 2027/Jun. 180kg 2028/Jun. 200kg 2029/Jun. 220kg 2030/Jun. 240kg 2031/Jun. 260kg 2032/Jun. 280kg 2033/Jun. 300kg	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	The Kumamoto Bank, Ltd	January, 2024	-	Rating & Investment Information, Inc.　　※	1	billion yen	Obtain an environmental certification rank of A or higher in CASBEE or 4 stars or higher in DBJ Green Building for all logistics facilities completed in each fiscal year.	Interest rate fluctuations, etc., depending on the achievement of SPTs	Report annually on the status of achievement of SPTs
Nagomi (特定非営利活動法人なごみ)	Others (including service industry)	The 77 Bank, Ltd.	January, 2024	-	77 Research and Consulting Co.,Ltd.	0.9	billion yen	Double the number of users (80 persons) in the day service division by the end of the fiscal year ending March 31, 2027, based on the fiscal year ending March 31, 2023.	The incentive design is set to reduce the interest rate when the SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is raised by the same level as the reduction.	Once a year, the SPTs shall report information on the status of achievement, etc. of the SPTs. The report shall include prima facie evidence and data necessary for the verification work. Publication of the contents of the reports on the Borrower's website, etc. shall be at the discretion of the Borrower.
ウェスコム	Others (including service industry)	Kyoto Chuo Shinkin Bank	January, 2024	-	Japan Credit Rating Agency, Ltd. ※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Reducing CO₂ emissions by installing energy-saving equipment and raising awareness of power saving among employees.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
LUMBERTEC (ランバーテック)	Real estate and construction	The Gunma Bank,Ltd.	January, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the March 2023 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
ADVANCED TECHNOLOGY Inc.	Wholesale and retail trade	The Hiroshima Bank, Ltd.	January, 2024	7 years	HIROGIN area design Co. Ltd.	0.5	billion yen	SPT-1　Percentage of employees taking annual paid leave (actual：FY2020　53%、FY2021 70%、FY2022 63%) 【Target】 FY2023　65% or more、FY2024‐FY2029　70% or more SPT-２　Percentage of male employees taking parental leave (actual：FY2020　0%、FY2021 25%、FY2022 0%) 【Target】 FY2023‐FY2029　100%	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
KUROSHIO & CO.,LTD	Wholesale and retail trade	The Kiyo Bank, Ltd.	January, 2024	5 years	Wakayama Institute for Social & Economic Development	1	billion yen	Use of PP bands for product packaging (Actual：FY2022(Base year) 277,246 m) 【Target】 (unit：ｍ、Percentage reduction from FY2022 is shown in parentheses.) FY2023 266,156(4.0%) FY2024 255,066(8.0%) FY2025 243,976(12.0%) FY2026 232,887(16.0%) FY2027 221,797(20.0%)	The interest rate applied during the loan term will be determined by the lender's achievement of the following requirements (i) To report in writing to the lender on the status of achievement of SPTs by the reporting deadline each year. (ii) Achieve the target figures of the SPTs for each fiscal year from FY2023 to FY2027.	KUROSHIOshall provide the lender with a written report on the status of achievement of the SPTs by the reporting deadline each year, and shall also provide the lender with the materials necessary to verify the achievement of the SPTs.
Ataka （安宅）	Others (including service industry)	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1.2	billion yen	Reduce CO₂ emissions to -27.0% of FY2022 levels by FY2032 （actual result：FY2022　164.900　t-CO₂）【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Daiichi Lpgistics （ダイイチロジスティクス）	Transportation	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) （actual result：FY2022　143.750　t-CO₂/100 million yen）【Target for each fiscal year】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022） FY2023 139.868 (▲2.7％) FY2024 135.987 (▲5.4％) FY2025 132.106 (▲8.1％) FY2026 128.225 (▲10.8％) FY2027 124.343 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
FUJII MANUFACTURING CO.,LTD.	Manufacturing	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1.5	billion yen	Reduce CO₂ emissions per ton of metal produced to 24.3% of the FY2022 level by FY2031. 【Target for each fiscal year】（actual result：FY2022　2.2217　t-CO₂） FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Honda Cars Minami-Chiba (ホンダカーズ南千葉)	Wholesale and retail trade	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	2	billion yen	CO₂ emissions（t－CO₂）（actual result：CO₂ emissions in FY2022 124.914　t-CO₂）【Target】 (t－CO₂、Figures in parentheses are reduction rates compared to FY2022） FY2023 121.541 (▲2.7％) FY2024 118.168 (▲5.4％) FY2025 114.796 (▲8.1％) FY2026 111.423 (▲10.8％) FY2027 108.05 (▲13.5％) FY2028 104.678 (▲16.2％) FY2029 101.305 (▲18.9％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HYV	Others (including service industry)	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	3.5	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) （actual result：FY2022　 17.2080　t-CO₂/100 million yen）【Target for each fiscal year】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022） FY2024 16.7434 (▲2.7％) FY2025 16.2788 (▲5.4％) FY2026 15.8142 (▲8.1％) FY2027 15.3495 (▲10.8％) FY2028 14.8849 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
IKEDA （池田工業）	Others (including service industry)	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1.8	billion yen	Reduce CO₂ emissions to 24.3% of FY2022 levels by FY2031 （actual result：FY2022　172.70　t-CO₂）【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KS Kyusou （ケイエス急送有限会社）	Transportation	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% of the FY2022 level by FY2031. （actual result：FY2022　164.8279　t-CO₂/100 million yen）【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	3	billion yen	CO₂ emission reduction rate per 100 million yen of consolidated net sales (compared to FY2021) （actual result： CO₂ emissions in FY2021 0.5674　t-CO₂/100 million yen）【Target】 FY2024 ▲15.3％ FY2025 ▲20.4％ FY2026 ▲25.5％ FY2027 ▲30.6％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
NEXT ONE	Energy	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1	billion yen	SPT1-CO₂ emissions（t－CO₂）（actual result：CO₂ emissions in FY2022 11.371　t-CO₂）【Target】 (t－CO₂、Figures in parentheses are reduction rates compared to FY2022） FY2023　 11.064 (▲2.7％) FY2024　 10.757 (▲5.4％) FY2025　 10.450 (▲8.1％) SPT2-Employment of persons with disabilities 【Target】 (Ratio of employees with disabilities: 2.7% or more) FY2023　 5人 FY2024　10人 FY2025　15人	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
STAGE　ONE	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% of the FY2022 level by FY2032. （actual result：FY2022　33.9008　t-CO₂/100 million yen）【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％ FY2032　▲27.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TAIKI Co.,LTD.	Wholesale and retail trade	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) （actual result：FY2022　29.3582　t-CO₂/100 million yen）【Target for each fiscal year】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022） FY2023 28.5655 (▲2.7％) FY2024 27.7728 (▲5.4％) FY2025 26.9802 (▲8.1％) FY2026 26.1875 (▲10.8％) FY2027 25.3948 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TAKEISHI （竹石産業）	Others (including service industry)	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1.34	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% of the FY2022 level by FY2032. （actual result：FY2022　94.8749　t-CO₂/100 million yen）【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％ FY2032　▲27.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
THE OKIGIN GENERAL LEASE COMPANY LIMITED.	Finance (including REITs)	The Bank of Okinawa, Ltd	January, 2024	-	Rating & Investment Information, Inc. ※	-	-	Number of transactions of equipment and facilities that contribute to energy conservation and decarbonization	The incentive design is such that the achievement of SPTs is checked annually, and interest rates are reduced when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to the Bank of Okinawa's branch offices using the prescribed form. The report should also include prima facie evidence and data necessary for verification. In principle, the Bank does not require the borrower to disclose the contents of the reports on its website or other media.
Vinaiota （ヴィナイオータ）	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	January, 2024	-	Chibagin Research Institute Corporation	1.5	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) （actual result：FY2022　5.3097　t-CO₂/100 million yen）【Target for each fiscal year】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022） FY2024 5.023 (▲5.4％) FY2025 4.8796 (▲8.1％) FY2026 4.7363 (▲10.8％) FY2027 4.5929 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ESUYU-TECH (有限会社エスユー)	Electronic components, devices, information equipment, etc.	The Bank of Kyoto, Ltd.	October-December,2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Kibundo Co., Ltd.	Wholesale and retail trade	The Bank of Kyoto, Ltd.	October-December,2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
koyu-planning (有限会社　コーユー企画)	Manufacturing	The Bank of Kyoto, Ltd.	October-December,2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Nissho (日昌製作所)	Manufacturing	The Bank of Kyoto, Ltd.	October-December,2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Ajisai (有限会社あじさい)	Others (including service industry)	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/7 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
JUKI	Manufacturing	Mizuho Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	26	billion yen	Reduce Scope 1+2 emissions by 50% from FY 2013 levels by FY 2030 【Target for each fiscal year】 FY2023 ▲30% FY2024 ▲33% FY2025 ▲37% FY2026 ▲39% FY2027 ▲42% FY2028 ▲45% FY2029 ▲48% FY2030 ▲50%	If SPTs are not achieved, financial characteristics of the loan will change.	JUKI shall disclose its latest performance related to the KPIs on its website at least once a year until the loan is repaid, up to the date of the decision.
JUKI	Manufacturing	Development Bank of Japan Inc.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	Reduce Scope 1+2 emissions by 50% from FY 2013 levels by FY 2030 【Target for each fiscal year】 FY2023 ▲30% FY2024 ▲33% FY2025 ▲37% FY2026 ▲39% FY2027 ▲42% FY2028 ▲45% FY2029 ▲48% FY2030 ▲50%	If SPTs are not achieved, financial characteristics of the loan will change.	JUKI shall disclose its latest performance related to the KPIs on its website at least once a year until the loan is repaid, up to the date of the decision.
JUKI	Manufacturing	THE SHIZUOKA BANK, LTD.	December, 2023	-	Rating & Investment Information, Inc. ※	1.9	billion yen	Reduce Scope 1+2 emissions by 50% from FY 2013 levels by FY 2030 【Target for each fiscal year】 FY2023 ▲30% FY2024 ▲33% FY2025 ▲37% FY2026 ▲39% FY2027 ▲42% FY2028 ▲45% FY2029 ▲48% FY2030 ▲50%	If SPTs are not achieved, financial characteristics of the loan will change.	JUKI shall disclose its latest performance related to the KPIs on its website at least once a year until the loan is repaid, up to the date of the decision.
KANSAIJYUTAKUHANBAI Co.,Ltd.	Real estate and construction	THE YAMAGUCHI BANK, LTD.	December, 2023	7 years	Rating & Investment Information, Inc.　　※	2	billion yen	【Target】 FY2024 55% or more FY2025 55% or more FY2026 55% or more FY2027 55% or more FY2028 55% or more FY2029 55% or more	The SPTs' achievement status is checked annually, and the incentive is designed to reduce the interest rate when the SPTs are achieved.	In principle, once a year, the status of achievement of SPTs will be reported to Yamaguchi Bank's branch offices using the prescribed form. The report should also include evidence, data, and other prima facie evidence necessary for the verification work.
mitsuibau materials co. (ミツイバウ・マテリアル)	Wholesale and retail trade	THE HYAKUGO BANK,LTD.	December, 2023	-	Rating & Investment Information, Inc.　　※	-	-	Reduction rate of greenhouse gas emissions 　(compared to 2022/Mar.) 【Target】 2024/Mar. 9.34% 2025/Mar. 14.01% 2026/Mar. 18.68% 2027/Mar. 23.35% 2028/Mar. 28.02% 2029/Mar. 32.69%	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
Toyu Kogyo (豊裕工業)	Real estate and construction	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/7 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
TSUKASA PETCO Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/9 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Yaotoku Eel Restaurant Ltd. (有限会社八百徳鰻料理店)	Others (including service industry)	Hamamatsu Iwata Shinkin Bank	December, 2023	10 years	Shinkin Economic Research Institute etc.	1	billion yen	Reduction of food waste after cooking(KPI)	The incentive design is designed to reduce interest rates upon achievement of SPTs. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower will report the status of achievement of SPTs to Hamamatsu Iwata Shinkin Bank's branch offices once a year in principle until the fulfillment of obligations under the framework is completed, based on the contents of the covenants signed at the time of loan disbursement. The report shall also include prima facie evidence and data necessary for verification work. The contents of the reports and prima facie evidence will be shared with the Community Revitalization Section at the head office and third-party organizations such as the Shinkin Economic Research Institute, which will conduct the verification work. Publication of the contents of the report is at the borrower's discretion.
Fuji Seimitsu (フジ精密)	Manufacturing	THE GIFU SHINKIN BANK	December, 2023	3 years	Rating & Investment Information, Inc.　※	0.5	billion yen	Reduce CO₂ emissions per square meter of floor space (intensity basis) in the Group by 12.6% in the fiscal year ending February 2026 compared to the fiscal year ending February 2023.	・The preferential interest rate is a prerequisite to motivate the reduction of CO₂ emissions. ・Since the preferential interest rate is applied from the beginning, the interest rate will not be additionally reduced when the SPT is achieved. ・If the SPT is not achieved in a single period, the company will be asked to prepare a business plan to achieve the target. ・If the SPT is not achieved for two consecutive terms, the interest rate will be raised by 0.1%. ・Thereafter, the loan interest rate will remain raised as long as the SPT remains unachieved.	Fuji Seimitsu shall report annually to THE GIFU SHINKIN BANK on the status of SPT achievement.
Kansai Metal Industry	Manufacturing	The Hiroshima Bank, Ltd.	December, 2023	10 years	HIROGIN area design Co. Ltd.	0.3	billion yen	Gradual reduction of the content of isopropyl alcohol used in the plating process 【Target for each fiscal year】(IPA content rate) FY2023 4.75% FY2024 4.50% FY2025 4.25% FY2026 4.00% FY2027 3.75% FY2028 3.50% FY2029 3.25% FY2030 3.00% FY2031 2.75% FY2032 2.50%	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
Liberal Solutions (リベラルソリューション)	Energy	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Life Partners, Inc. (ライフパートナー)	Real estate and construction	THE SHONAI BANK, LTD.	December, 2023	-	Rating & Investment Information, Inc.　※	0.9	billion yen	Improvement of paid leave utilization rate	The incentive design is such that when SPTs are achieved, the interest rate is reduced based on the terms of the contract. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	In principle, the borrower shall report the status of achievement of the SPTs to the branch once a year. The report should also include prima facie evidence and data necessary for verification. In principle, the contents of the reports are not disclosed to the public.
SVI	Energy	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Increased Sun Village Group's owned renewable energy generation capacity by 1.8 MW year-on-year	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
AKIMO Co., Ltd.	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Kakuta-Truck Co.,Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/7 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Fuyo General Lease Co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Sumitomo Mitsui Banking Corporation)SBI Shinsei Bank, Limited、The Kiyo Bank, Ltd. 、The Gunma Bank,Ltd.、THE SHONAI BANK, LTD.、The Joyo Bank, Ltd.、Suruga Bank Ltd.、The Tokyo Star Bank, Limited、THE BANK OF FUKUOKA., LTD.、Sumitomo Mitsui Banking Corporation、The Minato Bank, Ltd.	December, 2023	-	Japan Credit Rating Agency, Ltd.　※	398	billion yen	1. Actual contribution to CO₂ reduction in FY2025 (FY2026) is 420,000 tCO₂/year or more 2. human resource development-related expenses (non-consolidated) in FY2025 (FY2026): 263% or more of FY2021 level	Financial and structural characteristics vary depending on whether SPTs have been achieved as of the date of determination	Fuyo General Lease plans to disclose the following information on its website or to lenders on an annual basis. - Latest KPIs results - Progress on SPTs - Information on the issuer's latest sustainability strategy as it relates to the KPIs and SPTs - If SPTs have not been met and donations have been made, the recipients of the donations, the amount of the donations, and the timing of the donations
&Do Holdings Co.,Ltd.	Real estate and construction	The Hyakujushi Bank, Ltd.	December, 2023	-	114 Economic Research Institute	-	-	Effective continuous employment rate after taking childcare leave 【Target】 2024/6 100% 2025/6 100% 2026/6 100%	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Human Care Project (ヒューマンケア企画)	Others (including service industry)	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Introduce at least one next-generation vehicle* in every fiscal year starting in FY2024/8 and increase the percentage of next-generation vehicles introduced to at least 50%. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
JOWA ELECTRICAL COMPANY	Manufacturing	The 77 Bank, Ltd.	December, 2023	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	Reduce CO₂ emissions per million yen of sales (Scope 1 and 2) by 4.2% each year based on the average of the fiscal years ending February 2022 and February 2023, and by 30% by 2030.	The incentive design is set to reduce the interest rate when the SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is raised by the same level as the reduction.	Once a year, the SPTs shall report information on the status of achievement, etc. of the SPTs. The report shall include prima facie evidence and data necessary for the verification work. Publication of the contents of the reports on the Borrower's website, etc. shall be at the discretion of the Borrower.
Kasumigaseki Capital Co.,Ltd.	Real estate and construction	The Senshu Ikeda Bank, Ltd.	December, 2023	5 years	Rating & Investment Information, Inc.　※	3	billion yen	Obtain a certification rank of A or 4 stars or higher out of the environmental certifications for all logistics facilities completed in each fiscal year.	(1) Step up/step down the interest rate or (2) Make a donation, depending on the achievement of the SPT	KPI Actual and other items shall be disclosed on the Kasumigaseki website for the period of the fiscal year preceding the fiscal year to which the reporting date belongs.
Renewable Japan Co.,Ltd.	Energy	THE YAMANASHI CHUO BANK, LTD.	December, 2023	-	Rating & Investment Information, Inc. ※	3	billion yen	Net increase in domestic PV plant capacity in each year through the end of December 2031 70MW	Each fiscal year, the Bank will check the achievement of the SPT, and if the SPT is achieved, the prescribed interest rate is designed to be reduced from the first interest calculation period after the SPT determination date; if the SPT is not achieved, the interest rate will return to the level before the reduction.	The Borrower shall report to the Lender by March of the following year on its performance in achieving the SPT for the previous year. However, if the borrower posts the information on its website and informs the lender that it has posted the information, the report shall be deemed to have been fulfilled.When the information is posted on the website, it will be announced in the financial statements.
ecostyle co.,ltd.	Energy	The Kiyo Bank, Ltd.	December, 2023	5 years	Wakayama Institute for Social & Economic Development	4	billion yen	Set the installed capacity of solar panels for a single year from FY2023 to FY2027	The incentive design is designed to check the achievement of the SPTs each year and reduce the interest rate when they are achieved. The interest rate cut upon achievement is not cumulative, and if the SPTs are not reached, the interest rate is raised by the same level as the reduction.	Borrowers will report annually to Kiyo Bank sales branches on their progress in achieving SPTs over the term of the loan. The contents of the reports will be shared with the Wakayama Institute for Social and Economic Research through the Sales Planning Department. Borrowers are not required to disclose the contents of the reports on their websites, etc.
Japan Real Estate Investment Corporation	Finance (including REITs)	THE BANK OF FUKUOKA., LTD.	December, 2023	10 years	Japan Credit Rating Agency, Ltd.	15	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Kimura Sekkei Co.,LTD.	Others (including service industry)	The Chugoku Bank, Ltd	December, 2023	5 years	Okayama economic research institute	0.5	billion yen	ZEB conversion rate(％) 【Target】 FY2024 35％ or more FY2025 50％ or more FY2026 50％ or more FY2027 50％ or more	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit documents showing the status of achievement of the SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligations is completed.
OTSU REITO KOGGYO (大津冷凍工業)	Real estate and construction	Kyoto Chuo Shinkin Bank	December, 2023	-	Japan Credit Rating Agency, Ltd.　※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Promoting frequent power-saving efforts by employees, and reducing CO₂ emissions by setting air conditioners at appropriate temperatures	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
RESIDENTIAL REAL ESTATE	Real estate and construction	The 77 Bank, Ltd.	December, 2023	-	77 Research and Consulting Co.,Ltd.	3	billion yen	Increase the number of renovated aged condominiums of 25 years or older sold annually to 2,000 units or more by FY2028. (Currently, about 1,000 units/year)	The incentive design is set to reduce the interest rate when the SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is raised by the same level as the reduction.	Once a year, the SPTs shall report information on the status of achievement, etc. of the SPTs. The report shall include prima facie evidence and data necessary for the verification work. Publication of the contents of the reports on the Borrower's website, etc. shall be at the discretion of the Borrower.
Hokkaido Electric Power Co.,Inc.	Energy	Meiji Yasuda Life Insurance Company	December, 2023	10 years	Rating & Investment Information, Inc.　※	70	billion yen	Reduce CO₂ emissions from the Group's power generation divisions by 50% or more in FY2030 (compared to FY13), as stated in the Hokuden Group Management Vision 2030	The incentive design reduces the interest rate based on the contract when the SPT is achieved.	The borrower will report to the Loan Department once a year over the loan term, depending on the borrower's fiscal year, on the status of achievement of the SPTs and other information. The report will include evidence, data, and other prima facie evidence necessary for verification work. Publication of the contents of the reports on the borrower's website, etc. will be at the borrower's option.
Nomura Real Estate Holdings, Inc.	Real estate and construction	North Pacific Bank,Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	・Reduce total direct (Scope 1) and indirect (Scope 2) GHG emissions by 35% (compared to FY2019) ・Reduce total GHG emissions in Scope 3 by 35% (compared to FY2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE BANK OF KOCHI, LTD.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	・Reduce total direct (Scope 1) and indirect (Scope 2) GHG emissions by 35% (compared to FY2019) ・Reduce total GHG emissions in Scope 3 by 35% (compared to FY2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Japan Real Estate Investment Corporation	Finance (including REITs)	MUFG Bank, Ltd.	December, 2023	6 years	Japan Credit Rating Agency, Ltd.	100	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
IDX	Electronic components, devices, information equipment, etc.	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/8 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
YAMAKI INDUSTRIES CO., LTD.	Real estate and construction	Syndication method (Arranger:THE TOHO BANK, LTD.) THE TOHO BANK, LTD.、The Joyo Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc.	15	billion yen	CO₂ emissions (Scope 1 + Scope 2) sales intensity reduction (Actual： FY2021 21.300 (base value), FY2022 18.282 (reduction rate 14.1%)) 【Target】(cumulative reduction rate against base year) FY2023 15.5% FY2024 17.0% FY2025 18.5% FY2026 20.0% FY2027 25.0% FY2028 27.0% FY2029 29.0% FY2030 31.0% FY2031 33.0% FY2032 35.0% FY2033 37.0% FY2034 39.5% FY2035 44.5% FY2036 47.0%	It is designed to look at the achievement of the SPT each fiscal year and reduce the interest rate if it is achieved.	Report annually to the lender through the agent on the status of achievement of the SPT and post on YAMAKI INDUSTRIES's website.
ADVANCE	Others (including service industry)	The Gunma Bank,Ltd.	December, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/8 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Eisai Co., Ltd.	Others (including service industry)	Syndication method (Arranger:Mizuho Bank, Ltd.)39 finantial institutions	December, 2023	-	Rating & Investment Information, Inc.	500	billion yen	Social Impact of Recanemab in FY2029 in Japan and the U.S., respectively	If the SPT is not achieved, donations will be made to dementia-related organizations in Japan and the U.S. or similar organizations.	Eisai shall submit a document confirming the progress of KPI to the Agent once a year, and the Agent shall report to all lenders. If Eisai decides to make a donation due to non-achievement of the SPT, it will report to the lenders as soon as the donation recipient, donation amount, and timing are finalized.
Eisai Co., Ltd.	Chemical Industry	Syndication method (Arranger:Mizuho Bank, Ltd.)39 finantial institutions	2023/12/13	-	Rating & Investment Information, Inc.	500	billion yen	Social impact of Alzheimer's disease (AD) treatment Recanemab in Japan and the U.S. to be reached in FY2029 (target values will not be disclosed for competitive reasons).	If the SPT is not achieved, donations will be made to dementia-related organizations in Japan and the U.S. or similar organizations.	isai shall submit a document confirming the progress of KPI to the Agent once a year, and the Agent shall report to all lenders. If Eisai decides to make a donation due to non-achievement of the SPT, it will report to the lenders as soon as the donation recipient, donation amount, and timing are finalized.
CHUSEKI Co.,Ltd	Wholesale and retail trade	The Hiroshima Bank, Ltd.	2023/12/8	5 years	HIROGIN area design Co. Ltd.	1	billion yen	Increase the sales volume of energy-saving equipment in stores and offices by at least 5% from FY2023 to FY2028 compared to the previous fiscal year.	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
KOBAORI Co., Ltd	Manufacturing	The Bank of Kyoto, Ltd.	December, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：106.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　102.4t(-4.0%) FY2024　100.3t(-6.0%) FY2025　 98.1t(-8.1%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Nisshin Kogei Corporation	Manufacturing	The Bank of Kyoto, Ltd.	December, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2020-2022)：26.1 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　25.0t(-4.2%) FY2024　24.9t(-4.6%) FY2025　24.8t(-5.0%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
KYOSEI EXPREDD (共盛輸送)	Transportation	Kyoto Chuo Shinkin Bank	December, 2023	-	Japan Credit Rating Agency, Ltd.　※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Substantially reduce greenhouse gas emissions by replacing vehicles with the latest vehicles with improved fuel economy standards	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
LORDMAN EXRPESS	Transportation	The Chugoku Bank, Ltd	2023/12/6	5 years	Okayama economic research institute	1	billion yen	Reduction rate of CO₂ emissions per net sales (%) 【Target】(compared to the previous year) 2024/May　▲1.25％ 2025/May　▲1.25％ 2026/May　▲1.25％ 2027/May　▲1.25％ 2028/May　▲1.25％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit documents showing the status of achievement of the SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligations is completed.
LAGOM	Others (including service industry)	Tsukuba Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in the percentage of female managers（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Akiba Shoten Co.,Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　10.8729 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 10.5793 (▲2.7％) FY2024 10.2858 (▲5.4％) FY2025 9.9922 (▲8.1％) FY2026 9.6986 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ARMS Corporation (アームズコーポレーション)	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Cumulative sales of Eco-Cute for home use (units) 【Target】 (Figures in parentheses show percentage increase over FY2022) FY2023 2,413 (10.8％) FY2024 2,648 (21.6％) FY2025 2,883 (32.4％) FY2026 3,118 (43.2％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
BIG Co.,Ltd	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 0.72490 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Buil System Corporation	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	2	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　1.4461 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 1.4070 (▲2.7％) FY2024 1.3680 (▲5.4％) FY2025 1.3289 (▲8.1％) FY2026 1.2899 (▲10.8％) FY2027 1.2508 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Build 8 1 home (ビルドエイトワンホーム)	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　2.1532 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 2.0951 (▲2.7％) FY2024 2.0369 (▲5.4％) FY2025 1.9788 (▲8.1％) FY2026 1.9207 (▲10.8％) FY2027 1.8625 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Chiba Rental (千葉レンタル)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.3	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 10.7876 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
CVC	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions by 24.3% from FY2022 levels by FY2031 (actual result：FY2022　409.045　t-CO₂) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
DAIDO-DENKO CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　8.5986 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023　 8.3665 (▲2.7％) FY2024　 8.1343 (▲5.4％) FY2025　 7.9022 (▲8.1％) FY2026　 7.6700 (▲10.8％) FY2027　 7.4378 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Daiwa jyuutaku (大和住宅)	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.5	billion yen	CO₂ emissions(t-CO₂) (actual result： FY2022 54.653　t-CO₂) 【Target】 (t－CO₂、Figures in parentheses are reduction rates compared to FY2022) FY2023　 53.177 (▲2.7％) FY2024　 51.702 (▲5.4％) FY2025　 50.226 (▲8.1％) FY2026　 48.75 (▲10.8％) FY2027　 47.275 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Fresco Inc.	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	2	billion yen	Percentage of ZEH properties in built-for-sale and custom-built properties sold by the company	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
FUSOH SHOJI CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　 13.9809 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 13.6034 (▲2.7％) FY2024 13.2259 (▲5.4％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Hamilton Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 8.9721 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HONGXING INTERNATIONAL (鴻興国際貿易)	Wholesale and retail trade	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　15.8964 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 15.4672 (▲2.7％) FY2024 15.038 (▲5.4％) FY2025 14.6088 (▲8.1％) FY2026 14.1796 (▲10.8％) FY2027 13.7504 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kainan estate	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Percentage of ZEH properties built to the total number of properties for sale being built by the company (%) 【Target】 FY2023　16.7％ FY2024　33.4％ FY2025　50.0％ FY2026　60.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KBL Corporation	Manufacturing	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	2	billion yen	Ratio of AdBlue sales to own manufacturing and sales business (%) (actual result：FY2022　5.5％) 【Target】 FY2023 6.2％ FY2024 7.0％ FY2025 7.9％ FY2026 9.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kidoya Corporation	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% from FY2022 levels by FY2031. (actual result：FY2022　 16.233 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kotobuki Kousyo (寿工匠)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.5	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　2.3703 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 2.3063 (▲2.7％) FY2024 2.2423 (▲5.4％) FY2025 2.1783 (▲8.1％) FY2026 2.1143 (▲10.8％) FY2027 2.0503 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kouseikai (医療法人社団煌星会)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	3	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　12.418 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 12.082 (▲2.7％) FY2024 11.747 (▲5.4％) FY2025 11.412 (▲8.1％) FY2026 11.077 (▲10.8％) FY2027 10.741 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Makino Shoji Transportation (牧野商事運輸)	Transportation	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduction rate of CO₂ emissions based on the company's own transportation performance compared to FY2022 (%) (Based on FY2022 CO₂ emissions on a intensity basis) 【Target】 FY2023 ▲1.24 FY2024 ▲2.48 FY2025 ▲3.72 FY2026 ▲4.96 FY2027 ▲6.20 FY2028 ▲7.44 FY2029 ▲8.68	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Marudai Shoji (丸大商事)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　 11.979 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2024 11.332 (▲5.4％) FY2025 11.009 (▲8.1％) FY2026 10.686 (▲10.8％) FY2027 10.362 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Masuda Medical Instruments Co.,Ltd.	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	December, 2023	-	Japan Credit Rating Agency, Ltd.　※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Reduce CO₂ emissions by raising awareness of power saving activities among all employees, promoting the use of LED lighting at all sales offices, and introducing energy-saving air conditioning systems mainly at the Head Office and the Center.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
Minds (マインズ)	Energy	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Cumulative generation capacity of solar power generation facilities owned by the company (kw) 【Target】 FY2023　 4,585 FY2024　 4,969 FY2025　 5,354 FY2026　 5,739 FY2027　 6,124	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Syndication method (Arranger:The Norinchukin Trust & Banking Co.,Ltd.) Hokkaido Credit Agricultural Cooperative Union (北海道信用農業協同組合連合会), Saitama Credit Agricultural Cooperative Union (埼玉県信用農業協同組合連合会), Fukuoka Credit Agricultural Cooperative Union (福岡県信用農業協同組合連合会)	December, 2023	-	Rating & Investment Information, Inc.　※	-		Reduce Scope 1 + Scope 2 emissions of the entire Mitsui Fudosan Group by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	In principle, Mitsui Fudosan shall disclose the actual performance of KPIs for the previous fiscal year by March 15 of each fiscal year, regardless of whether the SPT is determined or not. Mitsui Fudosan shall disclose the results of KPI in its annual ESG report and other reports.
Miyahara Kogyo (有限会社宮原興業)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% of the FY2022 level by FY2032. (actual result：FY2022　35.7380 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
nanohana egg Co.,Ltd	食料品、飲料品、たばこ他	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce GHG emissions by 27.0% relative to FY2022 by FY2032 (actual result：FY2022　 499.9435　t-CO₂) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
next innovation	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Raise the percentage of ZEH housing construction in custom-built housing to 100.0% by the end of FY2029, and maintain 100.0% thereafter until FY2032. 【Target for each fiscal year】 FY2023 40.33% FY2024 47.67% FY2025 55.00% FY2026 66.25% FY2027 77.50% FY2028 88.75% FY2029 100.00% FY2030 100.00% FY2031 100.00% FY2032 100.00%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
NextOne International Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	2	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　2.8029 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023 2.7273 (▲2.7％) FY2024 2.6516 (▲5.4％) FY2025 2.5759 (▲8.1％) FY2026 2.5002 (▲10.8％) FY2027 2.4245 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ootahara Inc.	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	3	billion yen	Reduce CO₂ emissions by 13.5% from FY2022 levels by FY2027 (actual result：FY2022　389.819t-CO₂) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
PAPER HOUSE SHA (ペーパーハウス社)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.9	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 103.096 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
rand-zero (ランド・ゼロ)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.3	billion yen	Reduce CO₂ emissions per 100 million yen of sales to 27.0% of the FY2022 level by FY2032. (actual result：FY2022　 3.8914 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SANWA JUHAN CO., Ltd	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　6.79678 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、Figures in parentheses are reduction rates compared to FY2022) FY2023　 6.61327 (▲2.7％) FY2024　 6.42976 (▲5.4％) FY2025　 6.24625 (▲8.1％) FY2026　 6.06273 (▲10.8％) FY2027　 5.87922 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Sawara Techno Industry	Manufacturing	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1.6	billion yen	CO₂ emissions (t-CO₂) (actual result： FY2022　689.6868　t-CO₂) 【Target】 (t－CO₂、Figures in parentheses are reduction rates compared to FY2022) FY2024 652.4437 (▲5.4％) FY2025 633.8221 (▲8.1％) FY2026 615.2006 (▲10.8％) FY2027 596.5791 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SEIKO SEWING MACHINE CO., LTD.	Manufacturing	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 12.2900 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SEIMIYA Corporation	Wholesale and retail trade	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	2	billion yen	Food waste generated (kg/million yen) (actual result： FY2022　 27.41986　kg/million yen) 【Target】 FY2023 26.95372 (▲1.7％) FY2024 26.48758 (▲3.4％) FY2025 26.02145 (▲5.1％) FY2026 25.55531 (▲6.8％) FY2027 25.08917 (▲8.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tamagawa Kousan (玉川工産)	Real estate and construction	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions by 24.3% from FY2022 levels by FY2031 (actual result：FY2022　 73.695　t-CO₂) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
The Estec co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% from FY2022 levels by FY2031. (actual result：FY2022　 16.233 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Young guns (有限会社ヤングガンズ)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Increase the ratio of eco-friendly vehicles to total vehicle sales to at least 33.34% by FY2031 【Target for each fiscal year】 FY2023 12.86% FY2024 15.42% FY2025 17.98% FY2026 20.54% FY2027 23.10% FY2028 25.66% FY2029 28.22% FY2030 30.78% FY2031 33.34%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Zoe Jenko CO., LTD (鶴本商事)	Others (including service industry)	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 27.0% by FY2032 compared to FY2022. (actual result：FY2022　 12.2900 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Dive Inc.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2023/11/30	-	114 Economic Research Institute	-	-	Number of job offers introduced to foreign personnel	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Fukugin Lease&Credit.,Ltd.	Finance (including REITs)	The Fukui Bank, Ltd、	2023/11/30	-	Rating & Investment Information, Inc.	20	billion yen	Cumulative amount of lease and installment contracts for equipment* that contributes to energy conservation and decarbonization (cumulative amount of the same from FY2023 to FY2028: 24 million yen) *Renewable energy generation equipment, vehicles (EV, FCV), air conditioning equipment, refrigeration equipment, low carbon machinery, low carbon construction machinery, low carbon medical equipment, LED lighting equipment	It is designed to look at the achievement of the SPT in FY2026 and reduce the interest rate if it is achieved.	It requires lenders to report annually on the progress of the SPT. The amount of purchases of commercial materials that contribute to energy conservation and decarbonization in the previous fiscal year is totaled and reported to the lender in writing. The data is appropriately managed by the Operations Department of the Business Planning Office of Fukugin Leasing.
Hagiwara Kogyo (萩原工業)	Real estate and construction	The Gunma Bank,Ltd.	November, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/7 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Japan Real Estate Investment Corporation	Finance (including REITs)	Saitama Resona Bank,Limited	November, 2023	10 years	Japan Credit Rating Agency, Ltd. ※	50	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Chugoku Bank, Ltd	November, 2023	8 years	Japan Credit Rating Agency, Ltd. ※	20	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Japan Real Estate Investment Corporation	Finance (including REITs)	North Pacific Bank,Ltd.	November, 2023	7 years	Japan Credit Rating Agency, Ltd. ※	20	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
Japan Real Estate Investment Corporation	Finance (including REITs)	MUFG Bank, Ltd.	November, 2023	5 years	Japan Credit Rating Agency, Ltd. ※	100	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. The changes include a step-up/step-down in the interest rate.	It plans to disclose on an annual basis on its website the actual results of the KPIs and the achievement of the SPTs for the reporting period, as well as information on the borrower's latest sustainability strategy in relation to the KPIs and the SPTs.
kawakamisangyo Co.,ltd.	Manufacturing	THE SHIGA BANK，LTD．	2023/11/30	-	Shigagin Keizai Bunka Center CO.,LTD.	1	billion yen	Post-consumer use ratio Actual results for FY2022：9% Target for FY2030：55%	The interest rate applicable during the loan period will be determined by the lender's achievement of the following requirements (i) Public announcement or written report to the lender by the reporting deadline regarding the achievement of the SPT. (ii) Achieve the target figures of the SPT for each fiscal year after FY2023. If (1) is complied with and (2) is achieved, the lending spread will be reduced. If (1) is not complied with, the lending spread will be increased. In other cases, the lending spread will remain unchanged.	Lenders shall report once a year on the status of achievement of SPTs. From January 2025, Kawakami Sangyo will report the actual KPI results for the previous year on its website or in writing to the lender by the end of January each year, after having received verification by the Shigagin Keizai Bunka Center.
KI-STAR REAL ESTATE CO.,LTD	Real estate and construction	THE KAGAWA BANK,Ltd.	2023/11/30	-	Rating & Investment Information, Inc.	-	-	Reduction of GHG emissions per building sold	Either a donation to a qualified donor if one of the SPTs is not achieved, or a reduction in the loan rate if both are achieved, is selected at the time of the loan agreement.	Report annually to lenders on the status of achievement of SPTs and post on the KREIT website.
OAProto Corporation	Manufacturing	The Hiroshima Bank, Ltd.	2023/11/30	7 years	HIROGIN area design Co. Ltd.	1	billion yen	Increase sales ratio of next-generation automotive parts prototypes 【actual result】 FY2020　2.4% FY2021 1.9% FY2022　3.3% 【Target】 FY2023　20% FY2024　23% FY2025　26% FY2026　29% FY2027　31% FY2028　33% FY2029　35%	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	The Borrower intends to provide the Lender with a written statement of its achievement of the SPT. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
SANTOU CO., LTD.	Others (including service industry)	The Bank of Kyoto, Ltd.	November, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：4.5t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　4.3t(-4.0%) FY2024　4.3t(-4.9%) FY2025　4.2t(-6.0%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Medical Corporation Soreiyukai (医療法人それいゆ会)	Others (including service industry)	Tsukuba Bank, Ltd.	November, 2023	-	Rating & Investment Information, Inc.　　※	-	-	Increase the number of foreign workers in the corporation as a whole (medical and welfare services)（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Japan Entertainment Inc. (ジャパンエンターテイメント)	Others (including service industry)	Syndication method (Co-arranger:Bank of The Ryukyus,Ltd.、The Shoko Chukin Bank，Ltd.)The Okinawa Development Finance Corporation、Bank of The Ryukyus,Ltd.、The Chiba Bank, Ltd.、The Fukui Bank, Ltd、、7 other financial institutions	2023/11/28	-	Japan Credit Rating Agency, Ltd.	366	billion yen	SPT 1：Annual park attendance in the northern Okinawa theme park business from the first year of operation to the 20th year. SPT 2：Number of employees (including part-time employees) at the end of the fiscal year in the northern Okinawa theme park business from the first year of operation to the 20th year.	Arrangements are in place to change financial characteristics if SPT is achieved.	The borrower intends to disclose to the lender on an annual basis the performance of the KPIs for the year in question.
Nakamichi Leasing co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:North Pacific Bank,Ltd.、Daishi Hokuetsu Bank, Ltd)North Pacific Bank,Ltd.、Daishi Hokuetsu Bank, Ltd、The Chiba Bank, Ltd.、The Chugoku Bank, Ltd、THE TOHO BANK, LTD.、The Musashino Bank, Ltd、THE SHIGA BANK，LTD．	2023/11/28	4.17 years	Rating & Investment Information, Inc.	22	billion yen	Achieve the target of 30 companies in FY2023 and an increase of 10 companies in the following fiscal years and beyond under the Fuyo Zero Carbon City Support Program.	It is designed to check the achievement of the SPT each year, and if the SPT is achieved, the applicable interest rate is reduced.	Actual results for each fiscal year are disclosed annually on the company's website.
United Super Markets Holdings Inc.	Wholesale and retail trade	Syndication method (Arranger:Sumitomo Mitsui Trust Bank, Limited)	2023/11/28	-	Japan Credit Rating Agency, Ltd.	-	-	SPT 1：Reduce CO₂ emissions from electricity use by at least 34% in FY2025 compared to FY2020. SPT 2：Reduce food waste emissions in each target fiscal year below the following figures (compared to FY 2019) 【Target for each fiscal year】 Food waste emissions (% reduction) FY2023 8,000 t (7.3%) FY2024 7,950 t (7.9%) FY2025 7,900 t (8.5%) FY2026 7,850 t (9.0%)	The arrangement has financial characteristics that vary depending on whether the SPT is achieved or not.	USMH will disclose annual figures on KPI performance in the Integrated Report or on its website.
Yasuda Logistics Corp.	Transportation	Syndication method (Arranger:Mizuho Bank, Ltd.)Domestic Financial Institutions	2023/11/28	-	Japan Credit Rating Agency, Ltd.	145	billion yen	Reduce the Group's CO₂ emissions (Scope 1 + 2) by 30% in FY2030 compared to FY2022	The arrangements are designed to vary the financial characteristics of Sustainability Linked Financing issued under the Framework depending on the achievement of the SPT.	Yasuda Warehouse will post on its website and report to each lender by the end of December each year on the period until redemption/repayment of the Sustainability Linked Financing and the actual performance of the established KPIs for the previous year. In addition, Yasuda Warehouse plans to report to investors or lenders by the end of December each year on the status of SPT achievement for the previous year.
TAKEDA (タケダ)	Manufacturing	Syndication method (Arranger:The Bank of Nagoya, Ltd.、The Shoko Chukin Bank，Ltd.、THE HEKIKAI SHINKIN BANK.)THE AICHI BANK, LTD.、THE OKAZAKI SHINKIN BANK、The Bank of Kyoto, Ltd.、The Juroku Bank, Ltd.、 Japan Finance Corporation	November, 2023	-	Rating & Investment Information, Inc.　※	-	-	As a milestone to achieve the goal of 42.0% CO₂ reduction by FY2030 compared to FY2020　(SBT "1.5°C target" level), reduce CO₂ emissions by 4.2% compared to FY2020 every year starting from the fiscal year of FY2023.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be confirmed with the value of the company's fiscal year. HOUKOKU SHARYO LTD. will report to Nagoya Bank after receiving confirmation from a third-party professional organization.
GLOBAL ENTERTAINMENT	Others (including service industry)	Kyoto Chuo Shinkin Bank	November, 2023	-	Japan Credit Rating Agency, Ltd.　※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Reduce greenhouse gas emissions by installing energy-efficient kitchen appliances and heating/cooling equipment	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
TOKYO SEKKAI KOGYO CO.LTD.	Natural resources and mining	The Gunma Bank,Ltd.	November, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% each fiscal year beginning in FY2024/11	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Hamada Senko (浜田染工)	Manufacturing	Kyoto Chuo Shinkin Bank	November, 2023	-	Japan Credit Rating Agency, Ltd.　※	-	-	Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Reduce energy consumption and greenhouse gas emissions by installing solar panels and high-productivity processing equipment.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
SAGAMIGUMI Co., Ltd.	Real estate and construction	THE HACHIJUNI BANK,LTD.	2023/11/14	-	Rating & Investment Information, Inc.	-	-	Reduction of CO₂ emissions (Scope 1 + Scope 2)	It is designed to reduce the applicable interest rate if the SPT is achieved.	Report annually on the status of achievement of SPT in the immediately preceding fiscal year by the reporting deadline to the lender regarding the status of CO₂ reduction, and disclose this information on the website.
ERG CO., LTD.	Manufacturing	The Gunma Bank,Ltd.	November, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions in FY2024/4 by 29.7% from the FY2013/4 level. In addition, from FY2025/4 onward, the reduction will be further increased by 2.7% per year.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Maizuru Ironworks, (有限会社　舞鶴鉄工所)	Natural resources and mining	The Bank of Kyoto, Ltd.	November, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2020-2022)：26.8 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　25.7t(-4.1%) FY2024　25.6t(-4.5%) FY2025　25.4t(-5.2%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
NIPPON GAS CO.,LTD.	Energy	Mizuho Bank, Ltd.	2023/11/10	-	Rating & Investment Information, Inc.	18	billion yen	Reduce CO₂ emissions per household of customers who subscribe to a combined gas and electricity service by at least 29% in the fiscal year ending March 31, 2027, compared with the fiscal year ending March 31, 2020.	It is designed to check the achievement of the SPT and reduce the interest rate if the SPT is achieved.	NICHIGAS will report annually to the lender on the progress of KPIs and the achievement of SPTs based on verified data, and disclose the information on NICHIGAS's website and in the Integrated Report.
APC Maintenance (エーピーシーメンテナンス)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1.28	billion yen	Cumulative power generation capacity of solar power generation facilities installed by the company (kw) 【Target】 FY2024　215,002 kw FY2025　230,228 kw FY2026　245,455 kw FY2027　260,681 kw FY2028　275,908 kw FY2029　291,134 kw FY2030　306,361 kw FY2031　321,588 kw FY2032　336,814 kw	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ASK Corporation	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of the FY2022 level by FY2032. (actual result：FY2022　12.7207 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Conan Sales Sound City (コナン販売サウンド・シティ)	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	SPT①　Increase the percentage of environmentally friendly vehicles in the fleet to at least 82.93% by the end of FY2032 (actual result：FY2022　57.33%) 【Target for each fiscal year】 FY2023　59.89% FY2024　62.45% FY2025　65.01% FY2026　67.57% FY2027　70.13% FY2028　72.69% FY2029　75.25% FY2030　77.81% FY2031　80.37% FY2032　82.93% SPT②　Increase the number of environmentally friendly vehicles in the fleet to at least 63 by the end of FY2032 (actual result：FY2022　43 cars) 【Target for each fiscal year】 FY2023　45 cars FY2024　47 cars FY2025　49 cars FY2026　51 cars FY2027　53 cars FY2028　55 cars FY2029　57 cars FY2030　59 cars FY2031　61 cars FY2032　63 cars	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Display Chiba (ディスプレーちば)	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -24.3% of the FY2022 level by FY2031. (actual result：FY2022　17.1715 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
FOR ALLLINE	Transportation	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	-		Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of FY2022 level by FY2032. (actual result：FY2022　53.666 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Goei Kogyo.	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 56.320 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　54.800 (▲2.7％) FY2024　53.279 (▲5.4％) FY2025　51.758 (▲8.1％) FY2026　50.238 (▲10.8％) FY2027　48.717 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
GOODWOOD	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	2	billion yen	Electric motorcycles as a percentage of total motorcycle sales 【Target】 FY2023　2.01% FY2024　3.68% FY2025　5.35% FY2026　7.02% FY2027　8.69%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ｈ・Ｋ	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 3.3112 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 3.2218 (▲2.7％) FY2024 3.1324 (▲5.4％) FY2025 3.043 (▲8.1％) FY2026 2.9536 (▲10.8％) FY2027 2.8642 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Inoue Shoten Ltd. (有限会社井上商店)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% of the FY2022 level by FY2031. (actual result：FY2022　140.129 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
INTI CREATES CO., LTD.	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 11.9196 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 11.5978 (▲2.7％) FY2024 11.276 (▲5.4％) FY2025 10.9541 (▲8.1％) FY2026 10.6323 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Jikeikai (医療法人社団恵慈会)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 1 million yen of sales (t-CO₂/100 million yen) to -27.0% of FY2021 level by FY2031. (actual result：FY2022　69.816 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029　▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Jmark	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	3	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022　 0.61785 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.60117 (▲2.7％) FY2024　0.58449 (▲5.4％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
K-LINE Ltd.	Real estate and construction	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 3.8070 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.7042 (▲2.7％) FY2024　3.6014 (▲5.4％) FY2025　3.4986 (▲8.1％) FY2026　3.3958 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kyoei industry Co.,Ltd.	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 3.0287 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　2.9469 (▲2.7％) FY2024　2.8651 (▲5.4％) FY2025　2.7834 (▲8.1％) FY2026　2.7016 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KYOWA TRADING CO.,LTD.	Energy	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 6.7763 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　6.5933 (▲2.7％) FY2024　6.4104 (▲5.4％) FY2025　6.2274 (▲8.1％) FY2026　6.0445 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
New Tokyo Development (新東京開発)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1.5	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -21.6% of the FY2022 level by FY2030. (actual result：FY2022　47.08675 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
OKAMURA HOME CO., LTD	Real estate and construction	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1.5	billion yen	SPT①　Number of vacant houses put to effective use (actual result：FY2022　 6houses) FY2023　 7 houses FY2024　 8 houses FY2025　 9 houses FY2026　10 houses SPT② Cumulative solar PV sales capacity (actual result：FY2022　 324.7kwh) FY2023　354.4Kwh FY2024　384.1Kwh FY2025　413.9Kwh FY2026　443.6Kwh	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
REPCO	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of FY2022 level by FY2032. (actual result：FY2022　69.191 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Sanaipack CO., LTD.	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 35.42607 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　34.46956 (▲2.7％) FY2024　33.51306 (▲5.4％) FY2025　32.55655 (▲8.1％) FY2026　31.60005 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Showa (祥和)	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 19.8244 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　 19.2892 (▲2.7％) FY2024　 18.7539 (▲5.4％) FY2025　 18.2186 (▲8.1％) FY2026　 17.6834 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Sogo Tax Accounting Center (綜合税経センター)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (Actual: FY2022 75.706 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　 73.662 (▲2.7％) FY2024　 71.618 (▲5.4％) FY2025　 69.574 (▲8.1％) FY2026　 67.530 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TAIYODO PRINTING INC.	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (Actual: FY2021 294.65　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2021) FY2023　278.74 (▲5.4％) FY2024　270.78 (▲8.1％) FY2025　262.82 (▲10.8％) FY2026　254.87 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TECHNICA Co., Ltd.	Manufacturing	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of the FY2022 level by FY2032. (actual result：FY2022　5.2481 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023 ▲2.7％ FY2024 ▲5.4％ FY2025 ▲8.1％ FY2026 ▲10.8％ FY2027 ▲13.5％ FY2028 ▲16.2％ FY2029 ▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％ FY2032 ▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Touakougyou (東亜工業)	Real estate and construction	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	2.5	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 25.922 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　 25.222 (▲2.7％) FY2024　 24.522 (▲5.4％) FY2025　 23.822 (▲8.1％) FY2026　 23.122 (▲10.8％) FY2027　 22.422 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Wise Ichihara (ワイズ市原)	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2023	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：1.81829 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　 1.76920 (▲2.7％) FY2024　 1.72010 (▲5.4％) FY2025　 1.67101 (▲8.1％) FY2026　 1.62191 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ability Home (アビリティーホーム)	Real estate and construction	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	1.3	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2021 13.6655(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2021) FY2023 12.9276 (▲5.4％) FY2024 12.5586 (▲8.1％) FY2025 12.1896 (▲10.8％) FY2026 11.8207 (▲13.5％) FY2027 11.4517 (▲16.2%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Aida Sekkei Co.,Ltd.	Real estate and construction	HAMAMATSU IWATA SHINKIN BANK.	2023/10/31	3 years	Shinkin Economic Research Institute.	1	billion yen	Promotion of ZEH housing(KPI)	The incentive design is designed to reduce interest rates upon achievement of SPTs. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower will report the status of achievement of SPTs to Hamamatsu Iwata Shinkin Bank's branch offices once a year in principle until the fulfillment of obligations under the framework is completed, based on the contents of the covenants signed at the time of loan disbursement. The report shall also include prima facie evidence and data necessary for verification work. The contents of the reports and prima facie evidence will be shared with the Community Revitalization Section at the head office and third-party organizations such as the Shinkin Economic Research Institute, which will conduct the verification work. Publication of the contents of the report is at the borrower's discretion.
Otsuka Corp.	Manufacturing	The Bank of Yokohama,Ltd.	October, 2023	-	Rating & Investment Information, Inc.	-	-	SPT-1 Reduce CO₂ emissions (Scope 1+2) by 42% from the FY2021 level by FY2030. (FY2021 result: 15,951 (1,000 t-CO₂)) SPT-2 Reduce CO₂ emissions (Scope 3 (Category 1 and 11)) by 25% from the FY2021 level by FY2030. (FY2021 result: 1,413,488 (1,000 t-CO₂))	If both SPT-1 and SPT-2 are achieved, the interest rate will be reduced, and if not achieved thereafter, the interest rate will be increased to the initially applicable rate.	Otsuka Shokai shall disclose the results of each fiscal year's KPIs annually in Otsuka Shokai's Integrated Report or on its website by the date of determination of the established SPTs. After the annual disclosure, Otsuka Shokai shall report to its lender, The Bank of Yokohama, on the status of achievement of the SPTs.
AIMU estate (アイム不動産)	Real estate and construction	Tsukuba Bank, Ltd.	October, 2023	-	Rating & Investment Information, Inc.　※	-	-	Contribute to GHG emission reductions through an increase in the number of vacant homes purchased and renovations sold(KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
AlbaLink	Real estate and construction	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	1	billion yen	Number of vacant houses purchased and sold (actual result：FY2022 200 houses) 【Target】 (houses、figures in parentheses indicate percentage increase over FY2022) FY2023 720 houses(260%) FY2024 1,020 houses(410%) FY2025 1,440 houses(620%) FY2026 2,020 houses(910%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Big Sea (ビッグ・シー)	Others (including service industry)	The Bank of Kyoto, Ltd.	October, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2020-2022)：845.2 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　783.2t(-7.3%) FY2024　780.9t(-7.6%) FY2025　779.1t(-7.8%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Gunritsu Kiki Co. (群立機器)	Others (including service industry)	The Gunma Bank,Ltd.	October, 2023	-	Gungin Consulting Co., Ltd.	-	-	Introduce at least one next-generation vehicle* in each fiscal year from FY2024/6 onward. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Next Inc.	Real estate and construction	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	2	billion yen	Increase the percentage of ZEH homes built to 100% by FY2031. 【Target for each fiscal year】 FY2023 17.50% FY2024 35.00% FY2025 50.00% FY2026 60.00% FY2027 70.00% FY2028 80.00% FY2029 90.00% FY2030 100.00% FY2031 100.00%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SCIKYOSEIKI .Co.,Ltd.	Manufacturing	The Bank of Kyoto, Ltd.	October, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2020-2022)：33.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　32.3t(-4.2%) FY2024　32.2t(-4.5%) FY2025　32.1 t(-4.7%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Shinkogyo (真工業)	Real estate and construction	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022 27.429(t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030　▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Shouri (ショウリ)	Others (including service industry)	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	2	billion yen	Plastic packaging material consumption per 100 million yen in sales (kg/100 million yen) (actual result：FY2021 329.8kg/100 million yen) 【Target】 (kg/100 million yen、figures in parentheses indicate increase rate from FY2021) FY2023　308.7(▲6.4％) FY2024　298.2(▲9.6％) FY2025　287.6(▲12.8％) FY2026　277.0(▲16.0％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tajika Construction (有限会社田近建設)	Real estate and construction	The Chiba Bank, Ltd.	2023/10/31	-	Chibagin Research Institute Corporation	1.3	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 23.539(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 22.903 (▲2.7％) FY2024 22.268 (▲5.4％) FY2025 21.632 (▲8.1％) FY2026 20.997 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tottori Central Fruit and Vegetable Market (鳥取中央青果)	Wholesale and retail trade	THE TOTTORI BANK, LTD	2023/10/31	-	Rating & Investment Information, Inc.	-	-	EV rate of forklifts FY2023 56％ FY2024 62％ FY2025　68% FY2026 74% FY2027 80%	The incentive design is such that interest rates are reduced when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	Once a year over the term of the loan, the borrower will report to the sales office the actual results of KPIs that show the achievement of SPTs and the results of verification by a third-party professional organization as a report.
TS Enviro (ティーエスエンバイロ)	Others (including service industry)	The Gunma Bank,Ltd.	October, 2023	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/5 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
art kenko co., ltd.	Real estate and construction	The Chugoku Bank, Ltd	2023/10/30	7 years	Okayama economic research institute	0.15	billion yen	Percentage of ZEH buildings FY2023　65％ FY2024 70％ FY2025　75% FY2026 80% FY2027 85% FY2028 90% FY2029 95% FY2030 100%	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit documents showing the status of achievement of the SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligations is completed.
TAISEI INDUSTRIES CO., LTD.	Others (including service industry)	Kiraboshi Bank, Ltd.	2023/10/30	5 years	Kiraboshi Consulting Co., Ltd.	1	billion yen	CO₂ emissions reduction rate in electricity use (compared to FY2020) FY2023　▲21.7％　　FY2024　▲25.7％ FY2025　▲29.7％　　FY2026　▲33.7％	The interest rate to be applied during the loan period will be determined by the achievement of the following requirements (1) The borrower must provide the lender with a written report on the progress of its initiatives. (2) The target figures for the SPTs are achieved. If (1) is complied with and (2) is achieved, the interest rate spread will be reduced. In other cases, the spread is set to remain unchanged.	The Borrower will provide the Lender with a written statement of its achievement of the SPTs. The Borrower intends to make a statement on the Lender's website that this financing is based on a Sustainability Linked Loan.
ＤＩＣ	Chemical Industry	Syndication method (Arranger:Mizuho Bank, Ltd.) 3 domestic financial institutions	2023/10/27	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1 + Scope 2) by 50% from the 2013 level by 2030.	Financial characteristics change when the SPT is achieved.	DIC plans to disclose the KPI performance figures for each calendar year in the following year in the DIC Report (Integrated Report) and on its website.
FUTABA SEIKI SEISAKUSHO	Manufacturing	The Chiba Bank, Ltd.	2023/10/27	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2021 71.9962(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023 68.1084 (▲5.4％) FY2024 66.1645 (▲8.1％) FY2025 64.2206 (▲10.8％) FY2026 62.2767 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kouiku-kai Medical Corporation (医療法人社団広育会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/10/27	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 24.3% of the FY2022 level by FY2031. (actual result：FY2022 　13.0322(t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
&Do Holdings Co., Ltd.	Real estate and construction	THE YAMANASHI CHUO BANK, LTD.	2023/10/25	-	Rating & Investment Information, Inc.	-	-	SPT-1 Number of house leaseback purchases (actual result：2019/Jun.554 cases、2020/Jun.660 cases、2021/Jun.903 cases、2022/Jun.　1090 cases、2023/Jun.1238 cases) 【Target】　 2024/Jun.　2400 cases 2025/Jun.　3840 cases SPT-2　Guarantee balance of reverse mortgages (actual result：2019/6　26 billion yen、2020/6　34 billion yen、2021/6　53 billion yen、2022/6　88 billion yen、2023/6　132 billion yen) 【Target】　 2024/Jun.　285 billion yen 2025/Jun.　506 billion yen	The interest rate will be reduced from the base rate if both SPT-1 and SPT-2 are achieved in the fiscal years ending June 30, 2024 and June 30, 2025.	And Do Holdings will report to the lender once a year on the progress made in meeting the SPTs, and will disclose this information in the financial statements on the And Do Holdings website.
KYOTO SEIREN Co., Ltd.	Natural resources and mining	The Bank of Kyoto, Ltd.	October, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2020-2022)：4,314.8t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　4,141.8t(-4.0%) FY2024　4,138.9t(-4.1%) FY2025　4,136.5t(-4.1%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
AIOI INSURANCE CENTER	Finance (including REITs)	The Hiroshima Bank, Ltd.	2023/10/18	７years	HIROGIN area design Co. Ltd.	0.09	billion yen	①Improvement of annual paid leave utilization rate (actual result:2022/Oct.　30.7％) 【Target for each fisical year】 2024/Oct.　40% 2025/Oct.　50% 2026/Oct.　60% 2027/Oct.　70% 2028/Oct.　70% 2029/Oct.　70% ②100% male employees taking childcare leave (actual result:2022/Oct.　100％【Target for each fisical year】 2024/10～2029/10　100%	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
ＴＣＥ	Wholesale and retail trade	The Chugoku Bank, Ltd	2023/10/18	5 years	Okayama economic research institute	0.08	billion yen	CO₂ reduction rate per net sales 【Target for each fiscal year】 2024/Feb.　▲2.7％ (compared to 2023/Feb.) 2025/Feb.　▲2.7％ (compared to 2024/Feb.) 2026/Feb.　▲2.7％ (compared to 2025/Feb.) 2027/Feb.　▲2.7％ (compared to 2026/Feb.) 2028/Feb.　▲2.7％ (compared to 2027/Feb.)	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit documents showing the status of achievement of the SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligations is completed.
Sogo Denki (総合電機)	Real estate and construction	The Juhachi‐Shinwa Bank, Ltd.	2023/10/13	-	Rating & Investment Information, Inc.	0.1	billion yen	From FY2023 to the end of FY2028, the total generating capacity of solar panels sold and installed by the company will be 22,830 kW.	The incentive design is such that the achievement of SPTs is checked annually, and interest rates are reduced when they are achieved.	In principle, once a year, the borrower shall report the status of achievement of SPTs to the business office of The Juhachi‐Shinwa Bank using the prescribed form, in accordance with the terms and conditions of the agreement concluded at the time of loan disbursement. The report shall also include evidence, data, and other prima facie evidence necessary for verification work.
AIKAWA KANRI CO.	Real estate and construction	The Gunma Bank,Ltd.	2023/10/6	-	Gungin Consulting Co., Ltd.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2023/6 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
NTN	Transportation Machinery	The Norinchukin Bank	2023/10/6	5 years/6 years	Rating & Investment Information, Inc.	10	billion yen	Reduce CO₂ emissions of Scope 1 and Scope 2 in Japan by 50% in FY2030 (compared to FY18) 【Target for each fiscal year】(Unit: 10,000 tons) FY2023 30.3 FY2024 28.7 FY2025 27.1 FY2026 25.5 FY2027 23.9 FY2028 22.3 FY2029 20.7 FY2030 19.1	The characteristics of the loan will change by stepping up/down the interest rate depending on the unfulfilled/fulfilled status at the time of the SPT determination.	Until the Sustainability Linked Financing is repaid, NTN plans to disclose the status of achievement of the KPIs against the SPT once a year on its website as its environmental and social performance.
Narashino Kako (習志野化工)	Manufacturing	The Chiba Bank, Ltd.	2023/10/5	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to 18.9% of the FY2021 level by FY2028 (actual result：FY2021　108.144(t-CO₂ / 100 million yen)) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Cenec Co.,Ltd．	Others (including service industry)	Tsukuba Bank, Ltd.	October, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in the percentage of female managers（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
OKUMURA SOUSYOKU	Others (including service industry)	The Bank of Kyoto, Ltd.	October, 2023	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：5.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　4.8t (－5.9％) FY2025　4.8t (－5.9％) FY2026　4.8t (－5.9％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
DAIKYO CO,.LTD	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	2023/10/2	-	114 Economic Research Institute	-	-	Electricity consumption per million yen of sales 【Target】 FY2023　23.381kWh FY2024　22.679kWh FY2025　21.999kWh FY2026　21.339kWh FY2028 20.699kWh	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
MARUTEN SANGYO Co., Ltd.	Manufacturing	The Hiroshima Bank, Ltd.	2023/10/2	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Sales of "food labeling labels that do not generate VOCs (volatile organic compounds)	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Ibaraki Vehicle Sales (茨城車輌販売)	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	Increase in the average rate of paid leave taken(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Breeding Ranch Blue Stable (育成牧場ブルー・ステーブル)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	Increase in the number of foreign workers obtaining foreign technical visa No. 5(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Rakuya (楽久屋)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 356.72 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 347.09 (▲2.7％) FY2024 337.46 (▲5.4％) FY2025 327.83 (▲8.1％) FY2026 318.19(▲10.8％) FY2027 308.56(▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
S・Fellows	Transportation	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 110.859(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 107.865 (▲2.7％) FY2024 104.872 (▲5.4％) FY2025 101.879 (▲8.1％) FY2026 98.886 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
A.I.H. co.,ltd.	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 59.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　56.7t (－4.1％) FY2024　56.5t (－4.4％) FY2025　56.3t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
AEON TOWN Co.,Ltd.	Real estate and construction	Kansai Mirai Bank, Limited	2023/9/29	5 years	Rating & Investment Information, Inc.	-	-	CO₂-free electricity use	-	-
Aizawa Stable (相澤厩舎)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Increase in average paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Ando pile hanbai (アンドーパイル販売)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 82.253(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 80.032 (▲2.7％) FY2024 77.811 (▲5.4％) FY2025 75.590 (▲8.1％) FY2026 73.370 (▲10.8％) FY2027 71.149 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ANTEPOST Co., LTD.	Manufacturing	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen)をFY2031までにFY2021比▲27.0％ (actual result：FY2021 7.1327(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Arju holdings (アージュホールディングス)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2019 11.0506(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2019) FY2023 6.5585 (▲40.65％) FY2024 6.4709 (▲41.44％) FY2025 6.3833 (▲42.24％) FY2026 6.2958 (▲43.03％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Asahi Seisakujyo (朝日製作所)	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 406.6t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　425.1t (－4.2％) FY2024　423.4t (－4.6％) FY2025　421.6t (－5.0％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Autowill (オートウィル)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2018 76.100(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2018) FY2023 65.826 (▲13.5％) FY2024 63.772 (▲16.2％) FY2025 61.717 (▲18.9％) FY2026 59.662 (▲21.6％) FY2027 57.608 (▲24.3％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Bay tec (ベイテック)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022　28.6808 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Bless (ブレス)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.16	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2021 5.3738(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2021) FY2022 5.2287 (▲2.7％) FY2023 5.0836 (▲5.4％) FY2024 4.9385 (▲8.1％) FY2025 4.7935 (▲10.8％) FY2026 4.6484(▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Brand (ブランド)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions(t－CO₂) (actual result： CO₂ emissions in FY2021 (October 2021 - September 2022) 62.1712(t-CO₂)) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023 58.8140 (▲5.4％) FY2024 57.1354 (▲8.1％) FY2025 55.4567 (▲10.8％) FY2026 53.7781(▲13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Chuo seiki (中央精器)	Others (including service industry)	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 9.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　8.7t (－6.5％) FY2024　8.6t (－7.5％) FY2025　8.5t (－8.6％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Culture (カルチャー)	Wholesale and retail trade	The Gunma Bank,Ltd.	2023/9/29	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/8 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
EVENT COMMUNICATIONS CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022 18.2464(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
EYEN'S-HOME	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.13	billion yen	SPT①Percentage of environmentally friendly vehicles owned FY2023　59.70％ FY2024　62.26％ FY2025　64.82％ FY2026 67.38％ FY2027 69.94％ SPT② Number of environmentally friendly vehicles owned FY2023　17 cars FY2024　18 cars FY2025　19 cars FY2026 20 cars FY2027 21 cars	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
F･I techs (Ｆ・Ｉテックス)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 24.3% from FY2022 levels by FY2031. (actual result：FY2022 31.3217(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
FUSOU ALPHA CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 18.9% from FY2022 levels by FY2029. (actual result：FY2022　 3.0802(t-CO₂/100 million yen) ) 【Target for each fiscal year】 FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Gifu Sanken Kogyo Co.,Ltd.	Manufacturing	The Ogaki Kyoritsu Bank, Ltd	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce greenhouse gas CO₂ emissions by 42% in FY2030 compared to FY2020. actual result: 　 FY2020　310.77ｔ FY2021　317.44ｔ　　 FY2022　283.16ｔ【Target for each fiscal year】 (reduction rate compared to FY2020) FY2023 13.13% FY2024　17.25% FY2025　21.38% FY2026　25.50% FY2027　29.63% FY2028 29.63% FY2029 37.88% FY2030 42.00%	Looking at the achievement status of the SPT each fiscal year, the applicable interest rate will be lowered if the SPT is achieved.	Report to lenders on the progress of KPIs for each fiscal year by the reporting deadline, and disclose the information on the website.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce GHG emissions (total, Scope 1 and 2) by 50% by FY2030 compared to FY2018	Arrangements are in place to change financial characteristics if SPT is achieved.	The Borrower intends to disclose to the Lenders the performance of the KPIs after the end of each fiscal year for that year.
Hibic Hirata	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 1,272.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　1,261.6t (－10.0％) FY2024　1,260.1t (－10.1％) FY2025　1,258.6t (－10.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
HIDE KOGYO Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT①Percentage of environmentally friendly vehicles owned FY2023　23.92% FY2024　27.15％ FY2025　30.38％ FY2026 33.61％ SPT② Number of environmentally friendly vehicles owned FY2023　13 cars FY2024　14 cars FY2025　15 cars FY2026 16 cars	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Inagaki kensetsu (稲垣建設)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 26.18785(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 25.48078 (▲2.7％) FY2024 24.77371 (▲5.4％) FY2025 24.06664 (▲8.1％) FY2026 23.35956 (▲10.8％) FY2027 22.65249 (▲13.5％) FY2028 21.94542 (▲16.2％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ishida itaro shouten (石田伊太郎商店)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 20.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　13.7t (－6.2％) FY2024　13.7t (－6.2％) FY2025　13.7t (－6.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
JP.Company	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 1.0793(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 1.0501 (▲2.7％) FY2024 1.0210 (▲5.4％) FY2025 0.9919 (▲8.1％) FY2026 0.9627 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Jupitor Corporation.	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.5	billion yen	SPT①CO₂ emissions(kg-CO₂/100 million yen) FY2023　731.22 FY2024　710.35 FY2025　689.48 FY2026 668.61 SPT② Percentage of paid leave taken(％) FY2023　71.82 ％ FY2024　74.75 ％ FY2025　77.68 ％ FY2026 80.61％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KAI kogyo (KAI工業)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022　 31.9361(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KASEI.inc Co., Ltd.	Transportation	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 6.9065(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 6.7201 (▲2.7％) FY2024 6.5336 (▲5.4％) FY2025 6.3471 (▲8.1％) FY2026 6.1606 (▲10.8％) FY2027 5.9742 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KAZIYA Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 4.54966.9065(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 4.4267 (▲2.7％) FY2024 4.3039 (▲5.4％) FY2025 4.1811 (▲8.1％) FY2026 4.0582 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Keiyoenergy.Co.,Ltd	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT①CO₂ emission reduction rate per 100 million yen of sales compared to FY2021 (%) (actual result：FY2021 57.4114(t-CO₂/100 million yen)) FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％ SPT②Number of female truck drivers enrolled (persons) FY2023　2 FY2024　3 FY2025　4 FY2026　5 FY2027　6 FY2028　7 FY2029　8 FY2030 9 FY2031　10 FY2032　11	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kikusui butsuryu (菊水物流)	Transportation	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 113.4799(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 110.4160 (▲2.7％) FY2024 107.3520 (▲5.4％) FY2025 104.2880 (▲8.1％) FY2026 101.2241 (▲10.8％) FY2027　98.1601 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kinpo‐do (金宝堂)	Wholesale and retail trade	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in the percentage of female managers(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KI-STAR REAL ESTATE CO.,LTD	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	1	billion yen	Reduction of GHG emissions per building sold	Preferential interest rates based on achievement of SPTs	Report annually to lenders on the status of achievement of SPTs and post on KI-STAR REAL ESTATE's website.
Kodomonotomo (こどものとも)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2021 20.7589(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2021) FY2023 19.6379 (▲5.4％) FY2024 19.0774 (▲8.1％) FY2025 18.5169 (▲10.8％) FY2026 17.9564 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kotosen (コトセン)	Manufacturing	The Chugoku Bank, Ltd	2023/9/29	5 years	Okayama economic research institute	0.06	billion yen	Percentage reduction in electricity procurement at company-owned plants (compared to August 2023) 2024/Aug.　▲ 9.0％ 2025/Aug.　▲18.5％ 2026/Aug.　▲19.5％ 2027/Aug.　▲20.5％ 2028/Aug.　▲21.5％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit documents showing the status of achievement of the SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligations is completed.
Koyo Co. (コーヨー)	Real estate and construction	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	Increased share of orders for solar power for private consumption in net sales(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KURIHARASHIZAI COMPANY	Others (including service industry)	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	reduction of CO₂ emissions(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Ｌｏｏｏｐ	Energy	THE HYAKUGO BANK,LTD.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Aim to install 511 MW by the fiscal year ending March 31, 2026, 164% of the 310 MW installed at the end of the fiscal year ended March 31, 2020. 2024/Mar. 413MW 2025/Mar. 466MW 2026/Mar. 511MW	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
maruhi Co., Ltd.	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	mprovement of food loss ratio to purchase quantity(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Mitsubishi Estate Logistics REIT Investment Corporation (MEL)	Real estate and construction	The Norinchukin Bank	2023/9/29	8 years	Japan Credit Rating Agency, Ltd.	0.5	billion yen	SPT 1：Reduce by 42% from 939.2t-CO₂ in FY2021 GHG emissions (Scope 1+2) SPT 2：Percentage of properties with green building certification: 100% achieved SPT 3：Achieve a GRESB Real Estate Rating of at least 4 stars continuously from the loan origination date	Interest rates vary depending on whether the SPT is achieved or not.	MEL plans to disclose the performance and other information related to the KPIs for this loan once a year on its website.
Mitsubishi Estate Logistics REIT Investment Corporation (MEL)	Real estate and construction	Nippon Life Insurance Company	2023/9/29	10 years	Rating & Investment Information, Inc.	1	billion yen	SPT 1：Reduce by 42% from 939.2t-CO₂ in FY2021 GHG emissions (Scope 1+2) SPT 2：Percentage of properties with green building certification: 100% achieved SPT 3：Achieve a GRESB Real Estate Rating of at least 4 stars continuously from the loan origination date	The system will provide incentives (e.g., lowering the interest rate for the next applicable period in which the SPTs are achieved, or raising the interest rate if the SPTs are not achieved) based on the status of achievement of the SPTs.	In principle, once a year, report to the department in charge of lending on the status of achievement of SPTs, based on the contents of the memorandum of understanding concluded at the time of loan origination.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Syndication method (Arranger:Mizuho Bank, Ltd.)	2023/9/29	10 years	Rating & Investment Information, Inc.	-	-	Reduce Scope 1 + Scope 2 emissions of the entire Mitsui Fudosan Group by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	In principle, Mitsui Fudosan shall disclose the actual performance of KPIs for the previous fiscal year by March 15 of each fiscal year, regardless of whether the SPT is determined or not. Mitsui Fudosan shall disclose the results of KPI in its annual ESG report and other reports.
MIYAMA Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 levels by FY2031. (actual result：FY2021　35.837 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
NAGASHIMA-KENSETSU	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022　18.7287(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Narita central kanko (成田セントラル観光)	Transportation	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by24.3% from FY2022 levels by FY2031. (actual result：FY2022　 186.52(t-CO₂/100 million yen) ) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031 ▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
New Digital Cable Corporation.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2023/9/29	-	114 Economic Research Institute	-	-	Number of Solar Power Generation Equipment Installations per Year : 2 cases (From March 2024 to March 2027)	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Niigata Arai (新潟アライ)	Manufacturing	Daishi Hokuetsu Bank, Ltd	2023/9/29	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Reduce GHG emissions by 37.8% (annual average 4.2%) by FY2030, based on FY2021 greenhouse gas (GHG) emissions (actual result：GHG emissions in FY2021 2,131 t-CO₂) 【Target for each fiscal year】 (t-CO₂、 figures in parentheses indicate reduction rate compared to FY2021) FY2023 1,886(11.5％) FY2024　1,806(15.3％) FY2025　1,726(19.0％) FY2026　1,646(22.8％) FY2027　1,566(26.5％) FY2028 1,486(30.3％) FY2029 1,406(34.0％) FY2030 1,326(37.8％)	Once it is confirmed that the target SPT figures have been achieved, the interest rate applicable during the loan period will be reduced.	Niigata Alai will report the status of achievement of the SPT to　Daishi Hokuetsu Bank once a year.
Otake kogyo (大竹工業)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 levels by FY2031. (actual result：FY2021 116.6428(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Procare Shimanami Inc.	Others (including service industry)	The Hiroshima Bank, Ltd.	2023/9/29	10 years	HIROGIN area design Co. Ltd.	0.04	billion yen	"Improvement of turnover rate" and "Improvement of male childcare leave utilization rate"	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Protect (プロテクト)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022　 110.3549 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Redding Co. (有限会社レディング)	Real estate and construction	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in employment of foreign nationals with specific skills（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Renewable Japan Co.,Ltd.	Energy	THE TOWA BANK, LTD	2023/9/29	5 years	Rating & Investment Information, Inc.	0.5	billion yen	Net increase in domestic PV plant capacity to 70 MW for each year through December 31, 2031	Each fiscal year, the Bank will check the achievement of the SPT, and if the SPT is achieved, the prescribed interest rate is designed to be reduced from the first interest calculation period after the SPT determination date; if the SPT is not achieved, the interest rate will return to the level before the reduction.	The Borrower shall report to the Lender by March of the following year on its performance in achieving the SPT for the previous year. However, if the borrower posts the information on its website and informs the lender that it has posted the information, the report shall be deemed to have been fulfilled.When the information is posted on the website, it will be announced in the financial statements.
Saiken. (斉藤建築工業)	Real estate and construction	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in percentage of ZEH homes constructed(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Sanei tekko (山恵鉄工)	Manufacturing	The Gunma Bank,Ltd.	2023/9/29	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/3 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Sanyo Yochi Co. (三陽用地)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.　※	-	-	Increase in the number of holders of general compensation certification(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SATO WORKS Co. Ltd.	Manufacturing	The Ogaki Kyoritsu Bank, Ltd	2023/9/29	-	Rating & Investment Information, Inc.	0.1	billion yen	Reduce greenhouse gas emissions per million yen of net sales (compared to 2021/Feb.) by 42% by 2030/Feb. actual result: (compared to 2021/Feb.) 2022/Feb.　11.34% 2023/Feb.　　1.29% 【Target for each fiscal year】 2024/Feb.　14.01% 2025/Feb.　18.68％ 2026/Feb.　23.35% 2027/Feb.　28.02%	Looking at the achievement status of the SPT each fiscal year, the applicable interest rate will be lowered if the SPT is achieved.	SATO WORKS will report in writing to the lender once a year on the status of achievement of the SPT for each year from the fiscal year ending February 2024 to the fiscal year ending February 2027.
SEIBU HOLDINGS INC.	Transportation	THE HACHIJUNI BANK,LTD.	2023/9/29	-	Rating & Investment Information, Inc.	3.025	billion yen	Achieve a leadership level (A, A-) on the CDP Climate Change Score	Achievement of the SPT will be checked annually, and if achieved, the interest rate will be reduced; if not achieved, the interest rate will be increased to the original rate.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year (around December) on the CDP website. Upon receiving such disclosure, Seibu Holdings will promptly notify the results to the lender, Hachijuni Bank.
seiwafoods (セイワ食品)	Food, Beverages, Tobacco, etc.	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in the percentage of female managers（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Shinyukai (医療法人社団心癒会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022　55.715(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Showa Sangyo Co., Ltd.	Food, Beverages, Tobacco, etc.	Sumitomo Mitsui Trust Bank, Limited	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1 and 2) of the Showa Sangyo Group by 28.1% or more compared to FY2020 by FY2026	The arrangement allows the financial characteristics to vary depending on the achievement of the SPT. Variations include step-up/step-down interest rates, purchase of emission credits, and donations.	Showa Sangyo intends to disclose the achievement of the established SPTs on its website on an annual basis until the redemption/repayment of the Sustainability Linked Financing.
Soken jyuhan (創建住販)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Percentage of ZEH homes built to the total number of homes built by the company FY2024 30.0％ FY2025 50.0% FY2026 60.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
St.Cousair	Food, Beverages, Tobacco, etc.	THE HACHIJUNI BANK,LTD.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	0.7	billion yen	① Reduce waste (food loss, etc.) by 50% (compared to 2021) ② Achieve 30% female management ratio	Interest rates vary depending on whether the SPT is achieved or not	St.Cousair plans to disclose the performance and other information related to the KPIs of the Loan once a year on its website.
Suzuka Group (鈴鹿グループ)	Others (including service industry)	THE HYAKUGO BANK,LTD.	2023/9/29	5 years	Rating & Investment Information, Inc.	0.25	billion yen	Reduce the Group's greenhouse gas emissions (Scope 1 + Scope 2) by 42% from the FY2022 level by the end of FY2030 (5.25% reduction per year)	The SPT is designed to reduce the applicable interest rate for the interest calculation period beginning at the end of September of the relevant year if the SPT is achieved.	The lender will submit annually to the lender documentation regarding the actual results and status of achievement for each fiscal year.
Tatsumi shiko (タツミ紙工)	Manufacturing	The Gunma Bank,Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/3 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
TERAMACHI GIKEN (寺町技研)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.147	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2021 10.9769(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2021) FY2023 10.3841 (▲5.4％) FY2024 10.0878 (▲8.1％) FY2025 9.7914 (▲10.8％) FY2026 9.4950 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Terano Holdings (テラノホールディングス)	Manufacturing	Daishi Hokuetsu Bank, Ltd	2023/9/29	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Reduction of metalworking scrap and processing losses	Once it is confirmed that the target SPT figures have been achieved, the interest rate applicable during the loan period will be reduced.	Terrano Holdings will report annually to Daishi Hokuetsu Bank on the status of achievement of the SPT.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Syndication method (Arranger:SBI Shinsei Bank, Limited) SBI Shinsei Bank, Limited、Kansai Mirai Bank, Limited、Shimane bank Ltd.、THE HYAKUGO BANK,LTD.、The Minato Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	10	billion yen	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Syndication method (Arranger:Mizuho Bank, Ltd.、Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited)	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Aozora Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Asahi Shinkin Bank	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	SBI Shinsei Bank, Limited	2023/9/29	-	Rating & Investment Information, Inc.	5	billion yen	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	The Keiyo Bank,Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Development Bank of Japan Inc.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	The Norinchukin Bank	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	North Pacific Bank,Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	THE HOKKAIDOBANK,LTD.	September, 2023	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Mizuho Bank, Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Mizuho Trust & Banking Co., Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Sumitomo Mitsui Banking Corporation	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	Resona Bank,Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
Tomo saisei ascon (東毛再生アスコン)	Manufacturing	The Gunma Bank,Ltd.	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Reduce greenhouse gas emissions by 2.7% per year from the FY2023/7 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Tsukuba Electric Communication	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 5.4629(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 5.3154 (▲2.7％) FY2024 5.1679 (▲5.4％) FY2025 5.0204 (▲8.1％) FY2026 4.8729 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ujidenki Industry co,.ltd.	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/29	-	Japan Credit Rating Agency, Ltd.	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 143.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　137.4t (－4.0％) FY2024　137.3t (－4.1％) FY2025　137.1t (－4.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
WOODPRO	Manufacturing	The Hiroshima Bank, Ltd.	2023/9/29	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Increase in volume of used cedar scaffold boards handled	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
yamaguchikasei Co.,LTD.	Manufacturing	THE GIFU SHINKIN BANK	2023/9/29	5 years	Rating & Investment Information, Inc.	-	-	Reduce CO₂ emissions by 37.8% in August 2028 compared to August 2019 【Target for each fiscal year】 2025/Aug. ▲25.2％ 2026/Aug. ▲29.4% 2027/Aug. ▲33.6% 2028/Aug. ▲37.8%	・The preferential interest rate is a prerequisite to motivate the reduction of CO₂ emissions. ・Since the preferential interest rate is applied from the beginning, the interest rate will not be additionally reduced when the SPT is achieved. ・If the SPT is not achieved in a single period, the company will be asked to prepare a business plan to achieve the target. ・If the SPT is not achieved for two consecutive terms, the interest rate will be raised by 0.1%. ・Thereafter, the loan interest rate will remain raised as long as the SPT remains unachieved.	yamaguchikasei Co.,LTD.shall report annually to THE GIFU SHINKIN BANK on the status of SPT achievement.
YAMATO JYUKEN, INC	Real estate and construction	THE YAMAGUCHI BANK, LTD.	2023/9/29	5 years	Rating & Investment Information, Inc.	0.2	billion yen	ZEH contract rate FY2023 90％ FY2024 90％ FY2025 90％ FY2026 90％	The SPTs' achievement status is checked annually, and the incentive is designed to reduce the interest rate when the SPTs are achieved.	In principle, once a year, the status of achievement of SPTs will be reported to Yamaguchi Bank's branch offices using the prescribed form. The report should also include evidence, data, and other prima facie evidence necessary for the verification work.
Yamazaki gravel Inc.	Natural resources and mining	THE TOTTORI BANK, LTD	2023/9/29	-	Rating & Investment Information, Inc.	-	-	Increase recycling rate of contaminated soil 2024/Mar.　92.6％ 2025/Mar.　93.0％ 2026/Mar.　93.0％ 2027/Mar.　93.0％ 2028/Mar.　93.0％ 2029/Mar.　93.0％ 2030/Mar.　93.0％	The incentive design is such that when SPTs are achieved, the interest rate is reduced based on the terms of the contract. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	Once a year over the term of the loan, the borrower will report to the sales office the actual results of KPIs that show the achievement of SPTs and the results of verification by a third-party professional organization as a report.
Kantodenko Co.,Ltd	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	2023/9/28	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2022/6 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Keiji LC home (京滋エルシーホーム)	Real estate and construction	The Bank of Kyoto, Ltd.	2023/9/28	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 2.8t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　2.7t (－15.6％) FY2024　2.6t (－18.8％) FY2025　2.5t (－21.9％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Keizu (ケイズ)	Transportation	The Chiba Bank, Ltd.	2023/9/28	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 252.438(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 245.622 (▲2.7％) FY2024 238.806 (▲5.4％) FY2025 231.991 (▲8.1％) FY2026 225.175 (▲10.8％) FY2027 218.359 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Seishin unyu Co.,Ltd.	Transportation	The Chiba Bank, Ltd.	2023/9/28	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/million yen) (actual result：FY2019 0.680(t-CO₂/million yen)) 【Target】 (t-CO₂/million yen、figures in parentheses indicate reduction rate compared to FY2019) FY2023 0.602 (▲11.42%) FY2024 0.585 (▲13.91%) FY2025 0.568 (▲16.41%) FY2026 0.551 (▲18.90%) FY2027 0.533 (▲21.60%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
UEDA Co.,Ltd.	Manufacturing	Tsukuba Bank, Ltd.	2023/9/28	-	Rating & Investment Information, Inc.	-	-	Increase in the percentage of qualified foreign workers with Specified Skills No. 1(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Vital (バイタル)	Manufacturing	The Gunma Bank,Ltd.	2023/9/28	-	Rating & Investment Information, Inc.	-	-	Introduce at least one next-generation vehicle* in every fiscal year from FY9/2024 onward, and maintain an introduction rate of at least 60% for next-generation vehicles. *Next-generation vehicles include fuel cell vehicles, electric vehicles, natural gas vehicles, hybrid vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
wataru-industries	Real estate and construction	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Improved average paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
DIC CORPORATION	Chemical Industry	The Chiba Bank, Ltd.	2023/9/27	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions by 50% in FY2030 (compared to FY 2013)	The arrangement is to change the financial characteristics when the SPT is achieved.	DIC plans to disclose the KPI performance figures for each calendar year in the following year in the DIC Report (Integrated Report) and on its website.
Fuyo General Lease Co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Mizuho Bank, Ltd.) The Akita Bank,Ltd.、SBI Shinsei Bank, Limited、THE SAN-IN GODO BANK,LTD．、The Shikoku Bank, Ltd. 、The Joyo Bank, Ltd.、The Chiba Bank, Ltd.、The Chugoku Bank, Ltd、THE TOHO BANK, LTD.、The Higo Bank, Ltd.、North Pacific Bank,Ltd.、THE HOKKAIDOBANK,LTD.、Mizuho Bank, Ltd.、Mizuho Trust & Banking Co., Ltd.、THE MICHINOKU BANK, LTD.、 Japan Post Bank Co., Ltd	2023/9/27	-	Japan Credit Rating Agency, Ltd.	30	billion yen	SPT① Contribution to CO₂ reduction: 500,000 t-CO₂/year in FY2026 actual result: 　 FY2019 85,000 t-CO₂ FY2020 147,000 t-CO₂ FY2021 153,000 t-CO₂ FY2022 220,000 t-CO₂ SPT② Human resource development-related expenses (non-consolidated): 300% in FY2026 (compared to FY2021) actual result: 　Human resource development-related expenses per employee FY2021　85 thousand yen FY2022　160 thousand yen	Financial and structural characteristics vary depending on whether SPTs have been achieved as of the date of determination	Fuyo General Lease plans to disclose the following information on its website or to lenders on an annual basis. - Latest KPIs results - Progress on SPTs - Information on the issuer's latest sustainability strategy as it relates to the KPIs and SPTs - If SPTs have not been met and donations have been made, the recipients of the donations, the amount of the donations, and the timing of the donations
Kakuta (カクタ)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/27	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 1.3806(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 1.3434 (▲2.7％) FY2024 1.3061 (▲5.4％) FY2025 1.2688 (▲8.1％) FY2026 1.2315 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Keikyu Corporation	Transportation	Syndication method (Arranger:Sumitomo Mitsui Trust Bank, Limited) The Senshu Ikeda Bank, Ltd.、THE SAN-IN GODO BANK,LTD．、THE SHIZUOKA BANK, LTD.、The Joyo Bank, Ltd.、The Chiba Bank, Ltd.、The Chukyo Bank, Ltd、The Hyakujushi Bank, Ltd.、Sumitomo Mitsui Trust Bank, Limited、Japan Post Bank Co., Ltd	2023/9/27	-	Japan Credit Rating Agency, Ltd.	16	billion yen	Reduce greenhouse gas emissions (scope 1 and 2) in the Keikyu Group in each fiscal year by at least 30.0% compared to FY2019 (aiming to achieve the Keikyu Group interim target (30.0% reduction in FY2030 compared to FY2019) as soon as possible).	Financial characteristics are arranged to vary depending on the achievement of the SPT.	Keikyu Corporation will post on its website and report to each lender by the end of December each year on the previous year's performance of the established KPIs until the final repayment date of the Sustainability Linked Loan. In addition, the company plans to report to each lender by the end of December each year on the status of SPT achievement for the previous fiscal year.
Ken ford (ケンフォード)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/27	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen)をFY2031までにFY2021比▲27.0％ (actual result：FY2021 2.0461(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Mujinkai (医療法人社団夢仁会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/27	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 levels by FY2032. (actual result：FY2022 10.9606(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Naito Kensetsu (内藤建設)	Real estate and construction	The Ogaki Kyoritsu Bank, Ltd	2023/9/27	-	Rating & Investment Information, Inc.	0.2	billion yen	Receive 2 orders (contract) for refinishing construction projects every year from FY9/2024 onward. actual result: 　 2005: 1 case 2012: 1 case 2022: 1 case	It is designed to look at the achievement of the SPT each year and lower the spread if it is achieved.	Report annually to the lender on the status of SPT achievement.
Nippon Sheet Glass Co., Ltd.	Manufacturing	Syndication method (Arranger:Sumitomo Mitsui Banking Corporation)	2023/9/27	3 years/４years	Rating & Investment Information, Inc.	16.3	billion yen	SPT①：Reduce CO₂ emissions from Scope 1 and 2 by 24.0% by 2030 compared to 2021. SPT②：Increase the share of electricity from renewable energy sources in total electricity consumed by business activities to 85% by at least 2030	Step up/step down the interest rate on the loan depending on the achievement of the SPTs.	The borrower shall provide the lender with a prima facie case for the previous year's actual KPI performance on an annual basis.
Ryokan Tanigawa (旅館たにがわ)	Others (including service industry)	The Gunma Bank,Ltd.	2023/9/27	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2023/5 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
YAMAZAKI INDUSTRIAL. (山﨑工業)	Manufacturing	The Chiba Bank, Ltd.	2023/9/27	-	Chibagin Research Institute Corporation	0.365	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 levels by FY2031. (actual result：FY2021 14.5471(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
GoldLine	Transportation	The Chiba Bank, Ltd.	2023/9/26	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales(t-CO₂/100 million yen) (actual result：FY2022 131.32(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 127.77 (▲2.7％) FY2024 124.22 (▲5.4％) FY2025 120.68 (▲8.1％) FY2026 117.13 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Morikawa seisakujyo (森川製作所)	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/26	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 173.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　166.6t (－4.1％) FY2024　165.6t (－4.7％) FY2025　164.8t (－5.1％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Sun fresh (サン・フレッシュ)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/9/26	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 24.3% from FY2022 levels by FY2031. (actual result：FY2022　5.1421(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Suzuki komuten (鈴木工務店)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/26	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 levels by FY2031. (actual result：FY2021　22.651(t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TSUBAKI HOLDINGS Co., Ltd	Others (including service industry)	The Chiba Bank, Ltd.	2023/9/26	-	Chibagin Research Institute Corporation	0.38	billion yen	CO₂ emissions per 100 million yen of group sales (t-CO₂/100 million yen) (actual result：FY2021 6.3286(t-CO₂/100 million yen))) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2021) FY2023 5.9868 (▲5.4％) FY2024 5.8160 (▲8.1％) FY2025 5.6451 (▲10.8％) FY2026 5.4742 (▲13.5％) FY2027 5.3034 (▲16.2％) FY2028 5.1325 (▲18.9％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tuck land (タックランド)	Real estate and construction	The Chiba Bank, Ltd.	2023/9/26	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions by 24.3% by FY2031 compared to FY2022 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kimitsu-Jyutaku Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/9/25	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions per square meter of gross floor area (kg-CO₂/m2 ) at our business sites by 27.0% from FY2022 by FY2032. (actual result：FY2022 92.293(kg-CO₂/㎡) ) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Nakamichi Leasing co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Development Bank of Japan Inc.) Development Bank of Japan Inc. 、The Senshu Ikeda Bank, Ltd.、The Bank of Iwate, Ltd、SBI Shinsei Bank, Limited、The Ogaki Kyoritsu Bank, Ltd、Kanagawa Credit Agricultural Cooperative Union (神奈川県信用農業協同組合連合会)、KIRAYAKA BANK, Ltd.、The Keiyo Bank,Ltd.、Saitama Credit Agricultural Cooperative Union (埼玉県信用農業協同組合連合会)、The Juhachi‐Shinwa Bank, Ltd.、THE SHONAI BANK, LTD.、Tokyo Credit Agricultural Cooperative Union (東京都信用農業協同組合連合会)、THE NANTO BANK，LTD.、The Higashi-Nippon Bank, Limited、The Hyakujushi Bank, Ltd.、THE BANK OF FUKUOKA., LTD.、North Pacific Bank,Ltd.、The Yamagata Bank,Ltd	2023/9/25	5 years	Rating & Investment Information, Inc.	6.1	billion yen	Achieve the target of 30 companies in FY2023 for the Fuyo Zero Carbon City Support Program, and an increase of 10 companies from the next fiscal year onward from the previous year's target.	It is designed to check the achievement of the SPT each year, and if the SPT is achieved, the applicable interest rate is reduced.	Actual results for each fiscal year are disclosed annually on the company's website.
SASAKI CHEMICAL CO.,LTD.	Chemical Industry	The Bank of Kyoto, Ltd.	2023/9/25	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 58.9t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　55.9t (－6.1％) FY2024　55.8t (－6.2％) FY2025　55.7t (－6.4％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Shibuta shipping	Transportation	The Chiba Bank, Ltd.	2023/9/25	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of CO₂ emissions per 100 million yen of sales(compared to FY2022) 【Target】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Yabu Doken Co., Ltd.	Real estate and construction	Bank of The Ryukyus,Ltd.	2023/9/25	-	Ryugin research Institute Ltd	-		Percentage of electricity consumed in business activities that is derived from renewable energy sources or substantially renewable energy sources.	The incentive design is designed to reduce the interest rate based on the terms of the contract when SPTs are achieved. The reduced interest rate upon achievement is not cumulative and reverts to the original rate if the SPTs are not reached.	Until the funds are allocated, sales branches will receive reports from the borrower once a year on the progress of the project, the amount of funds allocated and unallocated, and the effects of the project on improving the environment or resolving social issues. The contents of the reports will be shared with the Regional Development Group, and if there are any major changes in the situation that differ from the initial assumptions, the impact and response policy will be confirmed and managed through the sales branches.
Maniha Foods	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	2023/9/22	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2023/8 baseline	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Dewey technical (デューイテクニカル)	Manufacturing	The Bank of Kyoto, Ltd.	2023/9/21	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 22.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　20.8t (－4.1％) FY2024　20.7t (－4.6％) FY2025　20.6t (－5.1％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Keihan marking (京阪マーキング)	Real estate and construction	The Bank of Kyoto, Ltd.	2023/9/21	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 6.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　5.4t (－5.3％) FY2024　5.3t (－7.0％) FY2025　5.2t (－8.8％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
CJF Co.,Ltd.	Manufacturing	Kyoto Chuo Shinkin Bank	2023/9/20	-	Japan Credit Rating Agency, Ltd.	-		Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Replace with the latest lighting and air conditioning equipment, program machine tool usage to be reduced, and switch machine tool heat to winter heating heat.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
Horizon Inc.	Manufacturing	THE SHIGA BANK，LTD．	2023/9/20	-	Shigagin Keizai Bunka Center CO.,LTD.	0.3	billion yen	Percentage reduction of CO₂ emissions from the entire company and Biwako Plant SPT① Company-wide reduction rate (compared to FY2013) (actual result:FY2021 33.2%、FY2022 36.9%) 【Target】 FY2023 38.6% FY2024 40.2% FY2025 41.8% FY2026 43.5% FY2027 45.1% FY2028 46.7% SPT② Reduction rate at Biwako Plant (compared to FY2013) (actual result:FY2021 33.8%、FY2022 37.7%) 【Target】 FY2023 39.2% FY2024 40.8% FY2025 42.3% FY2026 43.8% FY2027 45.4% FY2028 46.9%	The interest rate applied during the loan period will be determined by the achievement of the following requirements (1) Publicly announce or report in writing to the lender on the status of achievement of the SPTs by the reporting deadline. (2) Submit an action report to Shiga Prefecture by the deadline set by Shiga Prefecture each fiscal year, and submit a copy of the report to the lender. (3) Achieve the target figures for both SPT① and SPT② in FY2023 and each year thereafter. If either (1) or (2) is not achieved, the spread will be increased regardless of the achievement of (3). If both (1) and (2) are achieved and (3) is not achieved, the spread will not change. If all of (1), (2) and (3) are achieved, the spread will be reduced.	Horizon will report its SPTs in an action plan submitted to Shiga Prefecture, and its progress will be reported in an annual action report submitted to Shiga Prefecture. Copies of both of these reports will be submitted to the lender and made publicly available on the Shiga Prefecture website.
N・E Support (エヌ・イーサポート)	Others (including service industry)	The Hiroshima Bank, Ltd.	2023/9/20	5 years	HIROGIN area design Co. Ltd.	0.1	billion yen	Improvement of paid leave utilization rate 100% male childcare leave utilization rate	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
ORIX JREIT Inc.	Finance (including REITs)	MUFG Bank, Ltd.	2023/9/20	7 years	Japan Credit Rating Agency, Ltd.	2	billion yen	Reduce CO₂ emissions* for the year ending March 31, 2025 by 14.0% or more compared to CO₂ emissions for the year ending March 31, 2022. (*This target is the portion of Scope 1, Scope 2, and Scope 3 Category 13 for which the company has management rights.)	If the SPT is achieved, a reduced interest rate of 0.01% per year will apply from the time of confirmation of the achievement level until the repayment date.	ORIX JREIT Inc. plans to disclose the status of achievement of the established KPIs/SPTs at least once a year on its website, etc. until the redemption / repayment of the Sustainability Linked Financing.
Tsutsumi Paint (ツツミ塗装)	Real estate and construction	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increased use of low-VOC products(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
HOUKOKU SHARYO LTD.	Others (including service industry)	The Bank of Nagoya, Ltd.	2023/9/15	5 years	Rating & Investment Information, Inc.	0.05	billion yen	As a milestone to achieve the CO₂ reduction target of 42.0% compared to FY2019 by FY 2030 (SBT "1.5°C target" level), reduce CO₂ emissions by 4.2% compared to FY2019 every year from FY2023.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be confirmed with the value of the company's fiscal year. HOUKOKU SHARYO LTD. will report to Nagoya Bank after receiving confirmation from a third-party professional organization.
Meigo (メイゴー)	Wholesale and retail trade	THE HYAKUGO BANK,LTD.	2023/9/15	-	Rating & Investment Information, Inc.	-		Reduction rate of greenhouse gas emissions (compared to FY2022/Dec.) FY2023/Dec. 5.25％ FY2024/Dec. 10.50％ FY2025/Dec. 15.75％ FY2026/Dec. 21.00％ FY2027/Dec. 26.25％ FY2028/Dec. 31.50％ FY2029/Dec. 36.75％	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
AHC.Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/9/8	-	Chibagin Research Institute Corporation	0.64	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2022 1.4111(t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.3730 (▲2.7％) FY2024　1.3349 (▲5.4％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Takao (タカオ)	Real estate and construction	The Juroku Bank, Ltd.	2023/9/8	-	Rating & Investment Information, Inc.	-		Achieve 250 persons each year for the number of welfare facilities built by Takao in the relevant fiscal year.	The status of the total number of welfare facilities built in each fiscal year at the end of August of each year will be checked, and if achieved, the interest rate will be reduced.	Takao will report the progress of the KPI to the lender once a year. The KPI, the number of welfare facilities opened during the year, shall be reported in writing to the lender and posted on the website.
Heiwa-seika (平和製菓)	Food, Beverages, Tobacco, etc.	Kyoto Chuo Shinkin Bank	2023/9/5	-	Japan Credit Rating Agency, Ltd.	-		Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Fostering energy-saving awareness, promoting diligent energy-saving behavior, optimizing air conditioning temperature and humidity settings, and switching to LEDs for lighting equipment in the company, including in factories.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
MITSUBISHI ESTATE LOGISTICS REIT INVESTMENT CORP.	Real estate and construction	Sumitomo Mitsui Banking Corporation	2023/9/4	8 years	Japan Credit Rating Agency, Ltd.	3	billion yen	SPT 1: 42% reduction from 939.2t-CO₂ in FY2021 GHG emissions (Scope 1+2) SPT 2: 100% of properties with green building certification SPT 3: Achieve a 4-star or higher GRESB Real Estate Rating continuously from the date of loan origination	The interest rate depends on whether the SPT is achieved or not.	MITSUBISHI ESTATE LOGISTICS REIT INVESTMENT CORP. plans to disclose the results of KPIs for this loan once a year on its website. At that time, the results of KPI 1 will be verified by an external third-party institution, and the details of the verification will also be disclosed.
SHOWADENGYOSHA (昭和電業社)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/9/1	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 29.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　24.2t (－6.2％) FY2024　24.2t (－6.2％) FY2025　24.2t (－6.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
AEON MALL	Real estate and construction	The Hiroshima Bank, Ltd.	2023/8/31	6 years	HIROGIN area design Co. Ltd.	5	billion yen	Maintain A- CDP Climate Change Score	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Arms (アームズ)	Real estate and construction	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of vacant homes purchased and renovated(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
atelier-em	Others (including service industry)	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Increase in the number of upcycled dress productions and repairs of existing products(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Child Stage (チャイルドステージ)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
esuke (有限会社エスケー)	Real estate and construction	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Increase in the number of qualified civil engineering construction management engineers(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Find Estate (ファインドエステート)	Real estate and construction	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions(t-CO₂) (actual result：FY2021 15.316 t-CO₂) 【Target】 (t-CO₂、 figures in parentheses indicate reduction rate compared to FY2021) FY2023 14.489 (▲5.4％) FY2024 14.075 (▲8.1％) FY2025 13.662 (▲10.8％) FY2026 13.248 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kanto Medical (関東メディカル)	Finance (including REITs)	The Gunma Bank,Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Introduce at least two next-generation vehicles* per fiscal year starting in the fiscal year ending December 31, 2024.However, in the case of an increase in the number of vehicles, the vehicles to be introduced shall be limited to next-generation vehicles. * Electric vehicles, hybrid vehicles, plug-in hybrid vehicles, and fuel cell vehicles.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Kashima Sangyo (カシマ産業)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.17	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2021 10.883 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、 figures in parentheses indicate reduction rate compared to FY2021) FY2023 10.295 (▲5.4％) FY2024 10.001 (▲8.1％) FY2025 9.707 (▲10.8％) FY2026 9.413 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	The Musashino Bank, Ltd	2023/8/31	-	Rating & Investment Information, Inc.	0.2	billion yen	Obtain an environmental certification rank of A or 4 stars or higher for all logistics facilities completed in each fiscal year.	The incentive is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	The Borrower will report its performance on SPTs to Musashino Bank and Bugin Economic Research Institute, Ltd. at least once a year over the term of the loan. The contents of the reports will not be made public on the Borrower's website or other media.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	THE TOTTORI BANK, LTD	2023/8/31	-	Rating & Investment Information, Inc.	-		Obtain an environmental certification rank of A or 4 stars or higher for all logistics facilities completed in each fiscal year.	The incentive design is such that when SPTs are achieved, the interest rate is reduced based on the terms of the contract. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not reached, the interest rate is increased by a level equal to the reduction.	Once a year over the term of the loan, the borrower will report to the sales office the actual results of KPIs that show the achievement of SPTs and the results of verification by a third-party professional organization as a report.
Kyoto Denkiki Co.,Ltd.	Manufacturing	The Bank of Kyoto, Ltd.	2023/8/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 650.4t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　624.5t (－4.0％) FY2024　624.0t (－4.1％) FY2025　623.0t (－4.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
M・K・R (エム・ケイ・アール)	Real estate and construction	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
makiya co.,ltd	Wholesale and retail trade	Nippon Life Insurance Company	2023/8/31	5 years	-	0.1	billion yen	1) Reduction of food waste (compared to FY2022) Food waste per net sales 33% reduction by FY2027 52% reduction by FY2030 2) Reduction of CO₂ emissions (compared to FY2021) CO₂ emissions per store sales floor area 24% reduction by FY2027 31% reduction by FY2030	-	-
Mitsui Fudosan Co., Ltd.	Real estate and construction	TAIYO LIFE INSURANCE COMPANY	2023/8/31	-	Rating & Investment Information, Inc.	-		Reduce GHG emissions (Scope 1 + Scope 2) of the Borrower Group by at least 46.2% by FY2030 (compared to FY 2019)	The interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	In principle, Mitsui Fudosan shall disclose the actual performance of KPIs for the previous fiscal year by March 15 of each fiscal year, regardless of whether the SPT is determined or not. Mitsui Fudosan shall disclose the results of KPI in its annual ESG report and other reports.
Nakahara Kogyosyo (中原工業所)	Real estate and construction	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 10.4486 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、 figures in parentheses indicate reduction rate compared to FY2022) FY2023 10.1665 (▲2.7％) FY2024 9.8844 (▲5.4％) FY2025 9.6023 (▲8.1％) FY2026 9.3202 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Office Eight (オフィスエイト)	Real estate and construction	Tsukuba Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of ZEH construction in contracted housing(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
R-FOUR International (アルフォーインターナショナル)	Manufacturing	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.22	billion yen	Reduce CO₂ emissions per billion yen in sales (t-CO₂/1 billion yen) by 27.0% from FY2022 levels by FY2032 (actual result：FY2022 10.997 t-CO₂/1 billion yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SANSHO CO.LTD	Transportation Machinery	The Hyakujushi Bank, Ltd.	2023/8/31	-	114 Economic Research Institute	-		Electricity consumption per thousand yen of sales 【Target】 2024/Mar. 0.850kwh 2025/Mar. 0.824kwh 2026/Mar. 0.799kwh 2027/Mar. 0.775kwh 2028/Mar. 0.752kwh 2029/Mar. 0.730kwh 2030/Mar. 0.708kwh 2031/Mar. 0.686kwh 2032/Mar. 0.666kwh 2033/Mar. 0.646kwh	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
SPRING ESTATE INC.	Real estate and construction	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per billion yen in sales (t-CO₂/billion yen) (actual result：FY2022 4.3720 t-CO₂/billion yen) 【Target】 (t-CO₂/billion yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023 4.2539 (▲2.7％) FY2024 4.1359 (▲5.4％) Fy2025 4.0178 (▲8.1％) FY2026 3.8998 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
THE SANKEI BUILDING Co., Ltd.	Real estate and construction	THE HOKKAIDOBANK,LTD.	2023/8/31	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions from Scope 1 and 2 in FY2027 to 70% of the FY2013 level	If SPTs are not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are conducting activities that contribute to the realization of a decarbonized society.	Report the progress of the SPT to the lender once a year. The data on total CO₂ emissions of Scope 1 and 2, which are the KPI, will be reported to the lender and disclosed on the website by the end of September each year.
UNNOHOUSE CO. LTD.	Real estate and construction	The 77 Bank, Ltd.	2023/8/31	-	Rating & Investment Information, Inc.	0.1	billion yen	The number of new HEAT 20 G2 grade homes delivered per year will be increased in stages to 55 by 2028.	The characteristics of the loan will change through step up/step down of the interest rate as specified in the loan covenants, etc., depending on the achievement status at the time of the SPT determination.	UNNOHOUSE will report to lenders on an annual basis on KPI performance and SPT achievement, and will also disclose this information on its website.
Well Create Co., Ltd.	Manufacturing	The Chiba Bank, Ltd.	2023/8/31	-	Chibagin Research Institute Corporation	0.1		Total amount of food residues handled by the Mary's system (t) (actual result：FY2022 217,000ｔ) 【Target】 (Total amount of food residues handled by the Mary's system(ｔ)、figures in parentheses indicate percentage increase over FY2022) FY2023 241,000 (11.1％) FY2024 271,000 (24.9％) FY2025 307,500 (41.7％) FY2026 347,500 (60.1％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Yukoukai (医療法人友康会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/30	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions(t-CO₂) (actual result：FY2022　 678.99 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2023 660.66 (▲2.7％) FY2024 642.33 (▲5.4％) FY2025 623.99 (▲8.1％) FY2026 605.66 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KANEKI (かね㐂)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/8/29	-	Rating & Investment Information, Inc.	-		Reduction of food loss rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Aiseikai (医療法人社団愛世会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/28	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 69.854 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 67.968 (▲2.7％) FY2024 66.082 (▲5.4％) FY2025 64.196 (▲8.1％) FY2026 62.310 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SHINNIHON REPLUS Co., LTD.	Manufacturing	The Musashino Bank, Ltd	2023/8/28	-	Rating & Investment Information, Inc.	0.1	billion yen	SPT1-Increase shipments of recycled plastic by approximately 4.2 times in the fiscal year ending May 2028, compared to the fiscal year ending May 2023. SPT2-Increase shipments of recycled plastic by approximately 5.7 times in the fiscal year ending May 2028, compared to the fiscal year ending May 2023. (actual result：Number of shipments for 2023/5: 12,637 t) 【Target for each year】 (Number of shipments 　from left to right: SPT-1, SPT-2) 2024/5　16,808t, 16,808t 2025/5　22,355t, 23,195t 2026/5　29,732t, 33,168t 2027/5　39,544t, 48,093t 2028/5　52,593t, 72,139t	It is designed to lower the interest rate if the annual target is met each year and raise it if not.	SHINNIHON REPLUS will submit to The Musashino Bank, by the reporting deadline, materials showing the achievement of the SPTs verified by a third party in the immediately preceding period.
Yamaichi Shoji Co. (山一商事)	Others (including service industry)	The Gunma Bank,Ltd.	2023/8/28	-	Rating & Investment Information, Inc.	-		Introduce at least one clean energy vehicle* in every fiscal year from FY2024/3 onward. *Fuel cell vehicles, electric vehicles, plug-in hybrid vehicles, and clean diesel vehicles.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
&Do Holdings Co., Ltd.	Real estate and construction	THE YAMAGUCHI BANK, LTD.	2023/8/25	3 years	Rating & Investment Information, Inc.	0.5	billion yen	SPT-1　Annual number of contracts to purchase properties in house leaseback (actual result:554 cases in 2019、660 cases in 2020、903 cases in 2021、1090 cases in 2022、1238 cases in 2023) ・ To achieve 2,400 cumulative purchase contracts for the two-year period ending June 30, 2023 and June 30, 2024 in the fiscal year ending June 30, 2024. ・ To achieve 3,840 cumulative purchase contracts in the three-year period from the fiscal year ending June 30, 2023 to the fiscal year ending June 30, 2025. SPT-2　Guarantee balance of reverse mortgages (actual result：2.6 billion yen in 2019, 3.4 billion yen in 2020, 5.3 billion yen in 2021, 8.8 billion yen in 2022, 13.2 billion yen in 2023) ・ To achieve a guarantee balance of 28.5 billion yen in the fiscal year ending June 30, 2024. ・ To achieve a guarantee balance of 50.6 billion yen in the fiscal year ending June 30, 2025.	For the fiscal years ending June 30, 2024 and 2025, the interest rate will be reduced from the base rate if either SPT-1 or SPT-2 is achieved, and further reduced if both are achieved.	And Do Holdings will report to the lender once a year on the progress made in meeting the SPTs, and will disclose this information in the financial statements on the And Do Holdings website.
First transport Co.,Ltd	Transportation	The Chiba Bank, Ltd.	2023/8/25	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT① Percentage of environmentally friendly vehicles owned SPT② Number of environmentally friendly vehicles owned 【Target】 (Percentage of environmentally friendly vehicles owned, percentages in parentheses are Number of environmentally friendly vehicles owned) FY2023 22.02％ (59units) FY2024 25.25％ (67units) FY2025 28.48％ (76units) FY2026 31.71％ (84units)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
GREEN CAPSULE CORP.	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/25	-	Chibagin Research Institute Corporation	0.15	billion yen	Number of foreign workers and ratio of foreign workers (%) 【Target】 (Number of foreign workers; percentages in parentheses are percentages of foreign workers) FY2023 18 people (10.56％) FY2024 20 people (10.80％) FY2025 22 people (11.04％) FY2026 24 people (11.28％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Lovenet Service (ラブネットサービス)	Others (including service industry)	The Hiroshima Bank, Ltd.	2023/8/25	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	"Increase in annual paid leave utilization rate" and "reduction in turnover rate" (actual results in FY2022: annual paid leave utilization rate　33.4%、turnover rate(regular employee) 8.7%) 【Target】 (From left to right: "annual paid leave utilization rate", "turnover rate of regular employee") FY2024　40%、5% or less FY2025　50％、5% or less FY2026　60％、5% or less FY2027　70%、5% or less FY2028　70%、5% or less	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Porite Co., Ltd.	Manufacturing	The Musashino Bank, Ltd	2023/8/25	-	Rating & Investment Information, Inc.	0.3	billion yen	Separator sales volume for fuel cells	It is designed to lower the interest rate if the annual target is met each year and raise it if not.	Porite will submit to The Musashino Bank, by the reporting deadline, materials showing the achievement of the SPTs verified by a third party in the immediately preceding period.
S・H・M	Others (including service industry)	Tsukuba Bank, Ltd.	August, 2023	-	Rating & Investment Information, Inc.　※	-	-	Increase in use of low-VOC products（KPI）	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SANYO SYOJI CO., LTD.	Others (including service industry)	The Gunma Bank,Ltd.	2023/8/25	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2023/9 baseline	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
DAIKOKU SHOKAI co.,ltd.	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/8/24	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 187.4t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　173.8t (－6.0％) FY2024　173.7t (－6.1％) FY2025　173.5t (－6.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
SHINYO JYUTAKU Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/8/24	-	Chibagin Research Institute Corporation	0.163	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 level by FY2031 (actual result：FY2021 2.0713 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kounan Kogyo Co. (コウナン興業)	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/23	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2021 45.439 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2021) FY2023 42.985 (▲5.4％) FY2024 41.758 (▲8.1％) FY2025 40.532 (▲10.8％) FY2026 39.305 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Sansho seisakujyo (三昌製作所)	Manufacturing	The Bank of Kyoto, Ltd.	2023/8/23	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　137.2t (－2.6％) FY2024　112.9t (－19.9％) FY2025　112.9t (－86.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
SANSHO (三昌製作所)	Manufacturing	Kyoto Chuo Shinkin Bank	2023/8/23	-	Japan Credit Rating Agency, Ltd.	-		Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】・Energy saving by switching to LED lighting ・ Purchase of electricity from renewable energy sources (some in-house power generation)	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
Horie Orimono (堀江織物)	Manufacturing	THE GIFU SHINKIN BANK	2023/8/22	5 years	Rating & Investment Information, Inc.	0.07	billion yen	Reduce CO₂ emissions by 16.8% in the fiscal year ending March 31, 2028 compared to the fiscal year ending March 31, 2022. 【Targets for each year】 2025/3　▲4.2％　 2026/3　▲8.4% 2027/3　▲12.6% 2028/3　▲16.8%	・The preferential interest rate is a prerequisite to motivate the reduction of CO₂ emissions. ・Since the preferential interest rate is applied from the beginning, the interest rate will not be additionally reduced when the SPT is achieved. ・If the SPT is not achieved in a single period, a business plan is required to achieve the target. ・If the SPT is not achieved for two consecutive terms, the interest rate will be raised by 0.1%. ・Thereafter, the loan interest rate will remain raised as long as the SPT remains unachieved.	Horie Orimono will report annually to The Gifu Shinkin Bank on the status of SPT achievement.
JIDAIYA	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/21	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2022 level by FY2032 (actual result：FY2022 34.762 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲2.7％ FY2024　▲5.4％ FY2025　▲8.1％ FY2026　▲10.8％ FY2027　▲13.5％ FY2028　▲16.2％ FY2029　▲18.9％ FY2030 ▲21.6％ FY2031　▲24.3％ FY2032　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	The Higo Bank, Ltd.	2023/8/18	-	Rating & Investment Information, Inc.	0.2	billion yen	Obtain an environmental certification rank of A or 4 stars or higher for all logistics facilities completed in each fiscal year.	(1) Step up/step down the interest rate or (2) Make a donation, depending on the achievement of the SPT	KPI results and other items shall be disclosed on the company's website for the period of the fiscal year preceding the fiscal year to which the reporting date belongs. The results of CASBEE audits by certification bodies will be disclosed on the IBECs website, and the results of DBJ Green Building audits will be disclosed on a dedicated website.
Place Creation inc.	Energy	The Chiba Bank, Ltd.	2023/8/18	-	Chibagin Research Institute Corporation	0.1	billion yen	Cumulative power generation capacity of solar power generation facilities installed by the company (kw) 【Target】 FY2023　281,869.2 FY2024　296,838.4 FY2025　311,807.5 FY2026　326,776.7	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KAISEN (海鮮)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	2023/8/15	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the base year of FY2023/3	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
CarrieLab Logistics (キャリアラボロジスティクス)	Others (including service industry)	The Chiba Bank, Ltd.	2023/8/10	-	Chibagin Research Institute Corporation	0.24	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) by 27.0% from FY2021 by FY2031 (actual result：FY2021 52.679 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2022　▲2.7％ FY2023　▲5.4％ FY2024　▲8.1％ FY2025　▲10.8％ FY2026　▲13.5％ FY2027　▲16.2％ FY2028　▲18.9％ FY2029 ▲21.6％ FY2030　▲24.3％ FY2031　▲27.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TDK	Electronic components, devices, information equipment, etc.	Syndication method (Lead arranger:Resona Bank,Ltd.、 Arranger:Sumitomo Mitsui Banking Corporation, MUFG Bank, Ltd., Sumitomo Mitsui Trust Bank, Limited,Mizuho Bank, Ltd.)	2023/8/9	-	Rating & Investment Information, Inc.	80	billion yen	SPT-① Maintain or improve the CDP climate change score of A/A- at the time of judgment. SPT-② Achieve 50% of the electricity from renewable energy sources in FY2025.	Depending on the achievement of each of SPT-① and SPT-②, (i) a step-up/step-down in interest rate or (ii) an donation, etc. will be mandated, and the characteristics of the bond or loan will change.	Once a year, disclose the actual performance and achievement status of KPIs and information on the sustainability strategy on the website or to lenders. The figures on which the calculation of KPI-(2) is based will be disclosed on the website or in the Annual Securities Report and the Sustainability Report.
ＦＳＣ	Transportation	Kyoto Chuo Shinkin Bank	2023/8/8	-	Japan Credit Rating Agency, Ltd.	-		Achieve a reduction rate of -6% in the business sector, -4% in the industrial sector, and -2% in the transportation sector (all annualized), which is equivalent to the target reduction rate under Kyoto Prefecture's emission reduction plan, reporting, and announcement system for business operators (specified business operator system). 【Details of initiatives】 Scrap aging engines and replace them with the latest vehicles with improved fuel efficiency standards.	If the SPT is not met/achieved, the interest rate will increase/decrease from the time of interest payment after the determination date until the next determination.	Once a year until the loan is repaid, the borrower's CO₂ emission reduction plan and reduction report will be published on the Kyoto Prefectural Government's website.
Sumai Housing (住ハウジング)	Real estate and construction	The Chiba Bank, Ltd.	2023/8/4	-	Chibagin Research Institute Corporation	0.1	billion yen	Percentage of ZEH homes sold in built-for-sale homes 【Target】 FY2023　17.5％ FY2024　35.0％ FY2025　50.0％ FY2026　60.0％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kiyo to-bo	Manufacturing	The Bank of Kyoto, Ltd.	2023/8/3	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 38.5t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　36.9t (－4.2％) FY2024　36.8t (－4.4％) FY2025　36.7t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
TOMISHINA (富品)	Others (including service industry)	The Gunma Bank,Ltd.	2023/8/2	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% each fiscal year from the fiscal year ending July 2024 onward, compared to the fiscal year ending July 2023.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Onishi (銀閣寺大西)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 738.9t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　694.5t (－6.0％) FY2024　694.0t (－6.1％) FY2025　693.0t (－6.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
AKROS-CITY INC.	Real estate and construction	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.2	billion yen	Units of vacant houses purchased (actual results:Number of vacant houses purchased in FY2021 (April 2021 - March 2022) 17 units) 【Target】(Percentage increase from FY2021) FY2023　19 units (11.8％) FY2024　21 units (23.5％) FY2025　23 units (35.3％) FY2026　25 units (47.1％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Callin Auto Co.,ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2021 (July 2021 - June 2022) 4.386 t-CO₂//100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023 4.149 (▲5.4％) FY2024 4.030 (▲8.1％) FY2025 3.912 (▲10.8％) FY2026 3.793 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Chiken Kogyo (地建工業)	Real estate and construction	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions (t-CO₂) (actual results: CO₂ emissions in FY2021 (December 2021-November 2022) 47.694 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022 46.406 (▲2.7％) FY2023 45.118 (▲5.4％) FY2024 43.830 (▲8.1％) FY2025 42.543 (▲10.8％) FY2026 41.255 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
GRAND PLACE CORPORATION Co.,Ltd.,	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.18	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (April 2022 - March 2023) 26.642 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 25.923(▲2.7％) FY2024 25.204(▲5.4％ ) FY2025 24.484(▲8.1％ ) FY2026 23.765(▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HATTORI SEISAKUSHO CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 57.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　55.0t (－4.0％) FY2024　54.9t (－4.2％) FY2025　54.8t (－4.4％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Hayashi United (ハヤシユナイテッド)	Others (including service industry)	THE HYAKUGO BANK,LTD.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduce GHG emissions (intensity) of Hayashi Kenzai Corporation by 5.25% per unit of sales per year compared to FY11/2022. 【Target】(compared to 2022/11) 2023/11　5.25％ 2024/11　10.50％ 2025/11　15.75％ 2026/11　21.00％ 2027/11　26.25％ 2028/11　31.50％ 2029/11　36.75％	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
HYUGAJI KOGYO (日向寺工業)	Real estate and construction	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Johi (上肥)	Real estate and construction	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in the number of registered mechanical earthwork key engineers(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Jounan Kotsu (常南交通)	Transportation	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of female drivers(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KEITOKUKAI (医療法人社団敬徳会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.11	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (April 2022 - March 2023) 76.058 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 74.004(▲2.7％) FY2024 71.951(▲5.4％ ) FY2025 69.897(▲8.1％ ) FY2026 67.844(▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KeNSiN inc.	Real estate and construction	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (April 2022 - March 2023) 1.6587 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 1.6139(▲2.7％) FY2024 1.5691(▲5.4％) FY2025 1.5243(▲8.1％) FY2026 1.4796(▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kikuchi Architectural Design Office (菊地建築設計事務所)	Real estate and construction	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual results: CO₂ emissions in FY2022 (April 2022 - March 2023) 30.563 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2023 29.738 (▲2.7％) FY2024 28.913 (▲5.4％) FY2025 28.088 (▲8.1％) FY2026 27.263 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
King Motor (キングモーター)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:2CO₂ emissions per 100 million yen of sales in FY2021 (August 2021 - July 2022) 3.796 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023 3.591(▲5.4％ ) FY2024 3.489 (▲8.1％ ) FY2025 3.386(▲10.8％) FY2026 3.284(▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KYOEI COMMUNICATION INDUSTRY CO.,LTD．	Real estate and construction	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in ratio of LED work to construction sales(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KYOSHIN ELECTRIC COPPORATION	Electronic components, devices, information equipment, etc.	The Bank of Kyoto, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 25.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　23.7t (－4.0％) FY2024　23.6t (－4.5％) FY2025　23.5t (－4.9％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
ＭＡＫＥＶＡＬＵＥ	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase sales of antique furniture(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Matsuyama Densetsu Kogyo K.K. (松山電設工業)	Real estate and construction	The Ehime Bank, Ltd.	2023/7/31	5 years	Himegin Information Center (ひめぎん情報センター)	0.1	billion yen	① Conduct stress checks on all employees every year. ② Conduct group analysis based on stress check results every year, and share and discuss the results at the Health Committee. ③ Increase the percentage of employees aged 45 and over who take physical examinations to 100%. ④ Increase the annual paid leave utilization rate to at least 70% by FY2025 (53% in the first year, 58% in the second year, and 70% or more in the third and subsequent years)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	Matsuyama Densetsu Kogyo K.K. will report to Ehime Bank once a year over the term of the loan on its progress in achieving the SPTs, and will also disclose this information to the public.
MIYAKO TEC Co., Ltd.	Chemical Industry	The Bank of Kyoto, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 339.9t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　291.2t (－7.3％) FY2024　290.0t (－7.6％) FY2025　289.0t (－8.0％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
MORI-FLOCKY Co.Ltd	Manufacturing	The Chugoku Bank, Ltd	2023/7/31	5 years	Okayama economic research institute	0.1	billion yen	Reduction rate of water consumption per net sales (%) 【Target】(compared to FY2022) FY2023 -2.0% FY2024 -4.0% FY2025 -6.0% FY2026 -8.0% FY2027 -10.0%	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Motor House Asano (有限会社モーターハウスアサノ)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions (t-CO₂) (actual results: CO₂ emissions in FY2022 (March 2022-February 2023) 40.74 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2023 39.64 (▲2.7％) FY2024 38.54 (▲5.4％) FY2025 37.44 (▲8.1％) FY2026 36.34 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The Musashino Bank, Ltd	2023/7/31	-	Bugin Economic Research Institute, Ltd.	0.2	billion yen	CO₂ emissions reduction rate per 100 million yen of consolidated net sales (46% reduction from FY2021 level by 2030)	Preferential interest rates based on achievement of SPTs	In principle, report on the status of achievement regarding SPTs every year.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE SHIGA BANK，LTD．	2023/7/31	-	Rating & Investment Information, Inc.	1	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
OBAYASHI Chemical　Co., Ltd.	Chemical Industry	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in annual use of recycled materials(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Oki Kogyo (起工業)	Real estate and construction	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (May 2022 - April 2023) 2.2747 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 2.2132(▲2.7％) FY2024 2.1518(▲5.4％ ) FY2025 2.0904(▲8.1％ ) FY2026 2.0290(▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SAKA MANUFACTURING CO., LTD.	Manufacturing	The Bank of Kyoto, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 29.9t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　28.7t (－4.0％) FY2024　28.6t (－4.3％) FY2025　28.5t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Sudo Tekkosho	Manufacturing	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in the number of specified skilled foreign nationals(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
TAIYO Co., Ltd.	Others (including service industry)	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of recycled metal (copper) production for recycling(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
THRIVE	Real estate and construction	The Gunma Bank,Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Reduce the combined greenhouse gas emissions of THRIVE and Nukui Shoji Corporation by 2.7% per year from the base year of FY2023/7.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
TKP Corporation	Others (including service industry)	The Chiba Bank, Ltd.	2023/7/31	-	Chibagin Research Institute Corporation	0.5	billion yen	-	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Trust Kikaku	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/7/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of female executives (managers)(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Eco Style Co.,Ltd.	Energy	THE TOTTORI BANK, LTD	2023/7/28	-	Rating & Investment Information, Inc.	-		To significantly increase the installed capacity of low-voltage photovoltaic panels installed by Ecostyle.	It is designed to look at the achievement of each fiscal year's KPI at the end of March of each year and, if achieved, to reduce the loan terms during the interest calculation period.	Through its agents, Ecostyle will report annually to lenders the number of low-voltage PV panels installed during the year, which is a KPI.
Iwaki Kasei (有限会社磐城化成)	Chemical Industry	The Chiba Bank, Ltd.	2023/7/28	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2021 (Nov. 2021 - Oct. 2022) 58.025 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2022 56.459 (▲2.7％) FY2023 54.892 (▲5.4％) FY2024 53.325 (▲8.1％) FY2025 51.759 (▲10.8％) FY2026 50.192 (▲13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ROBOTIX JAPAN	Transportation Machinery	Tsukuba Bank, Ltd.	2023/7/28	-	Rating & Investment Information, Inc.	-		Increase in sales of drones for cleaning solar panels(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
UENOYAMA KIKO CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	2023/7/28	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 85.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　83.8t (－4.0％) FY2024　83.6t (－4.2％) FY2025　83.4t (－4.5％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
ＮＫＥ	Others (including service industry)	The Bank of Kyoto, Ltd.	2023/7/27	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 131.4t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　128.0t (－4.0％) FY2024　127.5t (－4.4％) FY2025　127.0t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
ASAHIGIKEN (旭技研)	Manufacturing	The Bank of Kyoto, Ltd.	2023/7/25	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 197.6t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　189.6t (－4.0％) FY2024　189.4t (－4.1％) FY2025　189.2t (－4.3％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Kyuden Mirai Energy Company, Incorporated	Energy	SBI Shinsei Bank, Limited	2023/7/24	10 years	DNV GL BUSINESS ASSURANCE JAPAN K.K.	-		20 renewable energy and other developments (including own and financed)	Linking borrower performance against SPTs benchmarks to lending terms and conditions, etc.	At least once a year, report to the lender on the status of achievement of SPTs.
TOYO Logistics Service	Transportation	The Chugoku Bank, Ltd	2023/7/20	7 years	Okayama economic research institute	0.1	billion yen	CO₂ reduction rate per net sales (%) 【Target】(compared to the previous fiscal year ) FY2023 -1.24% FY2024 -1.24% FY2025 -1.24% FY2026 -1.24% FY2027 -1.24% FY2028 -1.24% FY2029 -1.24%	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Kitoda.Co.Ltd	Real estate and construction	The Bank of Kyoto, Ltd.	2023/7/18	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: FY2022　6.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　5.9t (－4.8％) FY2024　5.9t (－4.8％) FY2025　5.9t (－4.8％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
HASEGAWA Co.,Ltd	Others (including service industry)	The Chiba Bank, Ltd.	2023/7/14	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (April 2022 - March 2023) 65.324 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 63.561 (▲2.7％) FY2024 61.797 (▲5.4％ ) FY2025 60.033 (▲8.1％ ) FY2026 58.269 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
NEXTGATE MOTORSOLUTIONS	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/7/14	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions in FY2022 (April 2022 - March 2023) 9.6832 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 9.4217 (▲2.7％) FY2024 9.1603 (▲5.4％ ) FY2025 8.8988 (▲8.1％ ) FY2026 8.6374 (▲10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
sanomed Co., Ltd.	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/7/14	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 15.5t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　13.7t (－6.2％) FY2024　13.7t (－6.2％) FY2025　13.7t (－6.2％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Social Welfare Corporation Ohgirikai (社会福祉法人大桐会)	Others (including service industry)	The Gunma Bank,Ltd.	2023/7/14	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% per year from the FY2024/3 baseline	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Hanshinkiki, Co., Ltd	Manufacturing	The Hyakujushi Bank, Ltd.	2023/7/12	-	114 Economic Research Institute	-		Electricity consumption per 1 million yen of sales FY2024 March　696.715kwh FY2025 March　668.846kwh FY2026 March　642.093kwh FY2027 March　616.409kwh FY2028 March　591.753kwh	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
&Do Holdings Co., Ltd.	Real estate and construction	ORIX Bank Corporation. (cofinancing with 6 regional financial institutions nationwide)	2023/7/3	4 years	Rating & Investment Information, Inc.	2.7	billion yen	＜SPT-1＞ ●Achieve a cumulative total of 2,400 purchase contracts in the house leaseback business for the two-year period ending June 30, 2023 - June 30, 2024. ●Achieve a cumulative total of 3,840 purchase contracts in the house leaseback business for the three-year period ending June 30, 2023 - June 30, 2025 ＜SPT-2＞ ●Achieve a balance of ¥28.5 billion in reverse mortgage guarantees at the end of the fiscal year ending June 30, 2024 ●Achieve a balance of ¥50.6 billion in reverse mortgage guarantees at the end of the fiscal year ending June 30, 2025	If none of the SPTs are achieved, the scheduled interest amount will be donated by the borrower to an organization that aims to provide welfare for the elderly, etc.	&Do Holdings will report annually to lenders on the status of achievement of SPTs. In addition to reporting to lenders, it will also disclose its financial results on its website.
KATO TECH CO.,LTD.	Electronic components, devices, information equipment, etc.	The Bank of Kyoto, Ltd.	2023/6/30	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 27.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　28.3t (－4.1％) FY2024　28.2t (－4.4％) FY2025　28.1t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
AEON TOWN	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	2023/6/30	-	Rating & Investment Information, Inc.	-		To make at least 60% of electricity used in stores CO₂-free in FY2026 (fiscal year ending Feb. 2027) (SPT is equivalent to a level that requires improvement at an average annual pace of more than 14% over the four years from FY2023 to FY2026, starting from the most recent 2.93% (actual KPI for FY2022))	If the SPT has not been achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within three months from the date of the SPT determination.	・Report the latest performance values of KPIs to lenders on the last day of July of each fiscal year following the fiscal year starting on July 31, 2024 and continuing through fiscal year 2026, which is the KPI reporting date. ・The end of July of the following year of each fiscal year through FY2026, beginning on July 31, 2024, is set as the third-party verification report date, and the verification report obtained from an external verification organization regarding the latest performance values of the KPIs shall be submitted to the lender.
Aishin Kikou (相進機工)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -24.3% of FY2021 level by FY2031 (actual results: CO₂ emissions per 100 million yen of sales in FY2021 (September 2021 - August 2022) 20.26 (t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023 -5.4％ FY2024 -8.1％ FY2025 -10.8％ FY2026 -13.5％ FY2027 -16.2％ FY2028 -18.9％ FY2029 -21.6％ FY2030 -24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Amenity Japan Co.,Ltd	Real estate and construction	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase the number of qualified building sanitation engineers(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Antique Furniture RAFUJU Studio.	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase the number of used furniture repairs, remakes, and semi-custom orders(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Chousei Shoten	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions(t-CO₂) (actual results:CO₂ emissions in FY2021 (October 2021-September 2022) 476.67 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022　463.80 (-2.7％) FY2023　450.93 (-5.4％) FY2024　438.06 (-8.1％) FY2025　425.19 (-10.8％) FY2026　412.32 (-13.5％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Dai Kogyo (ダイ工業)	Real estate and construction	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in employment of foreign nationals with specific skills(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
FUJICO CO.,LTD.	Wholesale and retail trade	The Gunma Bank,Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Introduce at least one next-generation vehicle each fiscal year. Note, however, that the number of vehicles to be introduced in the event of an increase in the number of vehicles shall be limited to next-generation vehicles.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
FURUYA MILK PRODUCTS Co.,Ltd	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate (%) of food waste (on a per unit of sales basis) (compared to FY2018) SPT1 -31.3％ SPT2 -32.0％ SPT3 -32.7％ SPT4 -33.4％ SPT5 -34.1％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Futaba Sangyo (双葉産業)	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in the number of employees acquiring specified skills no. 1(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Grand Service Co., Ltd.	Others (including service industry)	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase the number of qualified personnel related to the Japanese Society for Non-Destructive Inspection (NDI) Level II qualifications(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Growing (グローリング)	Transportation	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results: CO₂ emissions per 100 million yen of sales in FY2022 (March 2022-February 2023) 2.89 (t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023　2.81(-2.7％) FY2024　2.74(-5.4％) FY2025　2.66(-8.1％) FY2026　2.58(-10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Heisei Genshou (平成元商)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions(t-CO₂) (actual results:CO₂ emissions in FY2022 (May 2022 - April 2023) 238.18 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2023　231.75(-2.7％) FY2024　225.32(-5.4％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Higashinihon Toshikaihatsu Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Increase generation capacity (KW) of owned solar power generation facilities by 82.44% compared to FY2022 by FY2031 (actual results:Solar power generation capacity in FY2022 (June 2022 - May 2023) 2559.58 KW) 【Target for each fiscal year】 FY2023　2794.04KW FY2024　3028.50KW FY2025　3263.95KW FY2026　3497.41KW FY2027　3731.87KW FY2028　3966.33KW FY2029　4200.78KW FY2030 4435.24KW FY2031　4669.70KW	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HIRAKIN (平林金属)	Manufacturing	The Hiroshima Bank, Ltd.	2023/6/30	10 years	HIROGIN area design Co. Ltd.	0.5	billion yen	Amount of hard plastic collected	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Home Factory	Real estate and construction	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Number of vacant units purchased 【Target】 FY2022 5 units FY2023 6 units FY2024 7 units FY2025 8 units FY2026 9 units	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
IB Total Service (ＩＢトータルサービス)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Percentage of environmentally friendly vehicles owned(％) 【Target】 FY2023　36.56％ FY2024　39.79％ FY2025　43.02％ FY2026　46.25％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Imazen (イマゼン)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT1：Percentage of electric forklifts owned (actual results:FY2022 (April 2022 - March 2023) 41. 8%) 【Target】 FY2023　42.8％ FY2024　43.8％ FY2025　44.8％ FY2026　45.8％ SPT2：Percentage of electric forklifts sold (actual results:FY2022 (April 2022 - March 2023) 57.1％) 【Target】 FY2023　58.1％ FY2024　59.1％ FY2025　60.1％ FY2026　61.1％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ISOYAMA MOTORS Co,.Ltd.	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase the percentage of environmentally friendly trucks sold(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
ITO Co.,Ltd.	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Reduction of defect rate in the manufacturing process(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
JUKI	Manufacturing	The Hiroshima Bank, Ltd.	2023/6/30	５years	HIROGIN area design Co. Ltd.	0.3	billion yen	Reduction of CO₂ emissions 【Target】(compared to the previous year) FY2023 -3.1% FY2024 -4.6% FY2025 -4.6% FY2026 -4.6% FY2027 -4.6% FY2028 -4.6％	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Keiyo Industry	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of FY2021 level by FY2031 (actual results:CO₂ emissions per 100 million yen of sales in FY2021 (August 2021 - July 2022) 105.81 (t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023 -2.7％ FY2024 -5.4％ FY2025 -8.1％ FY2026 -10.8％ FY2027 -13.5％ FY2028 -16.2％ FY2029 -18.9％ FY2030 -21.6％ FY2031 -24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kosato Industries Ltd. (有限会社小里工業)	Real estate and construction	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in the number of certified welding management engineers Level 1 (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KubotaEstate	Real estate and construction	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in the ratio of vacant houses purchased and sold after renovation(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KUSANO	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Percentage of domestic timber in timber sold (compared to FY2021) 【Target】 FY2023　+3.0％pt FY2024　+4.5％pt FY2025　+6.0％pt FY2026　+7.5％pt	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Leben Clean Energy Co.,Ltd.	Energy	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase generation capacity by 15 MW annually through the operation of new renewable energy generation facilities and the acquisition of existing power plants.	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
MARUBISHI Denshi Co.,Ltd	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	2023/6/30	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	Reduce greenhouse gas (GHG) emissions by 42% by FY2030, based on FY2020 GHG emissions	In principle, a mechanism has been set up to check the achievement status of SPT on an annual basis and to reduce the interest rate according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
Maruyasu Jihan	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions(t-CO₂) (actual results:CO₂ emissions in FY2021 (September 2021 - August 2022) 37.13 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022 36.13 (-2.7%) FY2023 35.13(-5.4%) FY2024 34.13(-8.1%) FY2025 33.12 (-10.8%) FY2026 32.12 (-13.5%) FY2027 31.12 (-16.2%) FY2028 30.11 (-18.9%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Medical Assist Co. (メディカルアシスト)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in the percentage of female executives (managers)(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Merit (有限会社メリット)	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Minowa Lease (箕輪リース)	Finance (including REITs)	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Increase in the percentage of machinery purchased that qualifies as environmentally friendly(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Miyamatsu Jyounan	Manufacturing	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions(t-CO₂) (actual results:CO₂ emissions in FY2021 (April 2021 - March 2022) 2266.6 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2023 2144.2 (-5.4%) FY2024 2083.0 (-8.1%) FY2025 2021.8(-10.8％) FY2026 1960.6(-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ｍy Asset Inc.	Real estate and construction	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	0.1	billion yen	Increase the percentage of licensed real estate agents(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
ONOMICHI KAIHATSU CO.,LTD.	Others (including service industry)	The Hiroshima Bank, Ltd.	2023/6/30	7 years	HIROGIN area design Co. Ltd.	0.3	billion yen	Increase in recycling of cinders and soot 【Target】 (Amount of cinders and soot recycled in FY2022: 867,620 kg) FY2023　+20％ FY2024　+20％ FY2025　+20％ FY2026　+20％ FY2027　+20％ FY2028　+20％ FY2029　+20％	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Palm (有限会社パルム)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Increase the market share of Generic medicines to 90.0% by FY2028 and maintain 90.0% by FY2031 (actual results:Generic medicines sales volume share in FY2022 (April 2022 - March 2023) 82.7%) 【Target for each fiscal year】 FY2023　85.0% FY2024　86.0% FY2025　87.0% FY2026　88.0% FY2027　89.0% FY2028　90.0% FY2029　90.0% FY2030 90.0% FY2031　90.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
REFINE HOLDINGS CO., LTD.	Chemical Industry	Nippon Life Insurance Company	2023/6/30	-	Rating & Investment Information, Inc.	0.3	billion yen	Achievement of the target to increase the amount of material recycled in Japan	The system will provide incentives (e.g., lowering the interest rate for the next applicable period in which the SPTs are achieved, or raising the interest rate if the SPTs are not achieved) based on the status of achievement of the SPTs.	The borrower shall report the status of achievement of SPTs to the department in charge of lending, in principle, once a year until the fulfillment of obligations is completed. The report shall also include evidence, data, and other prima facie evidence necessary for verification work.
Sanoya Sangyo Co. (サノヤ産業)	Manufacturing	Tsukuba Bank, Ltd.	2023/6/30	-	Rating & Investment Information, Inc.	-		Reduction of in-process defect rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SHINSEI INDUSTRY CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	2023/6/30	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 307.6t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　267.5t (－7.9％) FY2024　367.5t (－7.9％) FY2025　367.5t (－7.9％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
SSF CONSTRUCTION	Real estate and construction	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.2	billion yen	Number of environmentally friendly vehicles owned FY2023　3 vehicles FY2024　4 vehicles FY2025　5 vehicles FY2026　6 vehicles	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SUZUKI SERVICE	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2021 (April 2021 - March 2022) 97.43 (t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023　92.00(-5.58％) FY2024　89.42(-8.22％) FY2025　86.85(-10.86％) FY2026　84.28(-13.50％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Trans Web	Transportation	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual results:CO₂ emissions per 100 million yen of sales in FY2022 (April 2022 - March 2023) 174.68 (t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023　169.97(-2.7％) FY2024　165.25(-5.4％) FY2025　160.53(-8.1％) FY2026　155.82(-10.8％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Watanabe-Jyuki.	Finance (including REITs)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -27.0% of FY2021 level by FY2031 (actual results: FY2021 (July 2021 - June 2022) CO₂ emissions per 100 million yen in sales: 114.29 (t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023 -5.4% FY2024 -8.1% FY2025 -10.8% FY2026 -13.5% FY2027 -16.2% FY2028 -18.9% FY2029 -21.6% FY2030 -24.3% FY2031 -27.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
YAMADA INDUSTRY Co.,LTD.	Real estate and construction	The Chugoku Bank, Ltd	2023/6/30	5 years	Okayama economic research institute	0.05	billion yen	Rate of deemed CO₂ emission reduction including special construction 【Target】 FY2023　-12.5％ FY2024　-25.0％ FY2025　-37.5％ FY2026　-50.0％ FY2027　-62.5％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Yoshida Shokai (有限会社ヨシダ商会)	Manufacturing	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions (t-CO₂) (actual results:CO₂ emissions in FY2022 (Mar. 2022-Feb. 2023) 432.01 t-CO₂ ) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2023 420.35 (-2.7%) FY2024 408.68 (-5.4%) FY2025 397.02 (-8.1%) FY2026 385.35 (-10.8%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Yuken Kogyo Co., Ltd.	Manufacturing	Nippon Life Insurance Company	2023/6/30	-	Rating & Investment Information, Inc.	0.25	billion yen	Achieve CO₂ emission reduction targets at all business sites, including the head office	The system will provide incentives (e.g., lowering the interest rate for the next applicable period in which the SPTs are achieved, or raising the interest rate if the SPTs are not achieved) based on the status of achievement of the SPTs.	The borrower shall report the status of achievement of SPTs to the department in charge of lending, in principle, once a year until the fulfillment of obligations is completed. The report shall also include evidence, data, and other prima facie evidence necessary for verification work.
Zyuuken Kogyo (重賢工業)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/30	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) to -24.3% of FY2022 level by FY2031 (actual results:CO₂ emissions per 100 million yen in sales in FY2022 (Feb. 2022 - Jan. 2023) 481.34 (t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023　-2.7％ FY2024　-5.4％ FY2025　-8.1％ FY2026　-10.8％ FY2027　-13.5％ FY2028　-16.2％ FY2029　-18.9％ FY2030 -21.6％ FY2031　-24.3％	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
INTER-ASSIST Co., Ltd	Transportation	The Chiba Bank, Ltd.	2023/6/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 1,000 m2 of total floor space (t-CO₂/ 1,000 m2) to -27.0% of FY2022 level by FY2032 (actual result: CO₂ emissions per 100 million yen of sales in FY2021 (September 2021 - August 2022): 20.26 (t-CO₂/100 million yen)) 【Target for each fiscal year】 FY2023 -2.7% FY2024 -5.4% FY2025 -8.1% FY2026 -10.8% FY2027 -13.5% FY2028 -16.2% FY2029 -18.9% FY2030 -21.6% FY2031 -24.3% FY2032 -27.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ookubo iron works Co., Ltd.	Manufacturing	The Chugoku Bank, Ltd	2023/6/29	10 years	Okayama economic research institute	0.0465	billion yen	Reduction rate of electricity procurement per net sales 【Target】(compared to 2019) FY2023　-1.0％ FY2024　-2.0％ FY2025　-3.0％ FY2026　-4.0％ FY2027　-5.0％ FY2028　-6.0％ FY2029　-7.0％ FY2030　-8.0％ FY2031　-9.0％ FY2032　-10.0％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Sanei Jyutaku (有限会社三英住宅)	Real estate and construction	The Chiba Bank, Ltd.	2023/6/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Purchase 12 vacant houses per year by FY2031 【Target for each fiscal year】 FY2023 4 units FY2024: 5 units FY2025: 6 units FY2026: 7 units FY2027 8 units FY2028 9 units FY2029 10 units FY2030 11 units FY2031 12 units	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Asia Top Trading Co. (アジアトップトレーディング)	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/28	-	Rating & Investment Information, Inc.	-		Reduce use of plastic packaging for shipping materials(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
CHIBAGIN LEASING CO.,LTD.	Finance (including REITs)	Syndication method (Arranger:The Chiba Bank, Ltd.)	2023/6/28	-	Rating & Investment Information, Inc.	-		Amount of equipment covered by "Low Carbon Equipment Lease Credit Insurance" and purchases of electric vehicles and fuel cell vehicles (FY2020-FY2022 average (actual) 641 million yen) 【Target】 FY2023 1,000 million yen (156% increase) FY2024 1,100 million yen (172% increase) FY2025 1,200 million yen (187% increase) FY2026 1,300 million yen (203% increase) FY2027 1,400 million yen (218% increase)	It is designed to monitor the achievement of the SPT each fiscal year and reduce the interest rate if the SPT is achieved.	Once a year, the amount of purchases of lease products that contribute to energy conservation and decarbonization in the previous year will be totaled and reported in writing to all lenders through agents. The data will be managed by the Chiba Bank Leasing Business Department.
Garage Ono	Wholesale and retail trade	Tsukuba Bank, Ltd.	2023/6/28	-	Rating & Investment Information, Inc.	-		Hiring female auto mechanics(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Heiwa Kagaku Kogyojyo (平和化学工業所)	Chemical Industry	The Chiba Bank, Ltd.	2023/6/28	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) ( actual results: CO₂ emissions per 100 million yen in sales in FY2021 (August 2021 - July 2022) 51.40 (t-CO₂/100 million yen)) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023 48.62 (-5.4%) FY2024: 47.23 (-8.1%) FY2025: 45.85 (-10.8%) FY2026 44.46 (-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HOMMA (ホンマ商会)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	2023/6/28	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 4.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　4.0t (－6.0％) FY2023　4.0t (－6.0％) FY2024　4.0t (－6.0％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Renewable Japan Co.,Ltd.	Energy	Momiji Bank,Ltd.	2023/6/28	13 years	Rating & Investment Information, Inc.	0.857	billion yen	Net increase in domestic PV plant capacity to 70 MW for each year through December 31, 2031	Each fiscal year, the Bank will check the achievement of the SPT, and if the SPT is achieved, the prescribed interest rate is designed to be reduced from the first interest calculation period after the SPT determination date; if the SPT is not achieved, the interest rate will return to the level before the reduction.	The Borrower shall report to the Lender by March of the following year on its performance in achieving the SPT for the previous year. However, if the borrower posts the information on its website and informs the lender that it has posted the information, the report shall be deemed to have been fulfilled.When the information is posted on the website, it will be announced in the financial statements.
Kyushu Electric Power Company,Incorporated	Energy	Meiji Yasuda Life Insurance Company	2023/6/27	15 years	Rating & Investment Information, Inc.	-		Reduce supply chain GHG emissions (domestic operations, Scope 1 + 2 + 3) by 65% by 2030 (compared to FY2013)	The incentive design reduces the interest rate based on the contract when the SPT is achieved.	The borrower will report to the Loan Department once a year over the loan term, depending on the borrower's fiscal year, on the status of achievement of the SPTs and other information. The report will include evidence, data, and other prima facie evidence necessary for verification work. Publication of the contents of the reports on the borrower's website, etc. will be at the borrower's option.
USUI Home Holdings. (ウスイホームホールディングス)	Others (including service industry)	Syndication method (Arranger:The Bank of Yokohama,Ltd.,Kiraboshi Bank, Ltd. , MUFG Bank, Ltd.)	2023/6/27	-	Rating & Investment Information, Inc.	-		Of the new detached houses sold, 100% shall be newly built houses with a heat insulation performance grade of 5 or higher and a primary energy consumption grade of 6 or higher. 【SPT level by fiscal year】 FY2023: 25% FY2024: 60% FY2025: 70% FY2026: 77.5% FY2030: 100%	The SPT determination is made by the end of August each year after the end of each fiscal year, and the applicable interest rate from September through the end of August of the following year changes depending on the status of achievement.	USUI Home will submit documentation to the lender annually regarding actual performance and achievement for each fiscal year.
Onjuwar (オンジュワール)	Others (including service industry)	The Chiba Bank, Ltd.	2023/6/26	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT1: Percentage of foreign workers employed 【Target】 FY2023 4.7% FY2024 14.2% FY2025 22.1% FY2026 30.0% SPT2: Percentage of accepting non-income earners in residential care homes for the elderly. 【Target】 FY2023 35.0% FY2024 40.0% FY2025 45.0% FY2026 50.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ＷＷＢ	Energy	The Kiyo Bank, Ltd.	2023/6/26	5 years	Rating & Investment Information, Inc.	0.5	billion yen	Increase in domestic renewable energy generation capacity by 5 MW over the previous year (Actual: FY2022 increase in renewable energy generation capacity: 9 MW, owned renewable energy generation capacity: 84 MW) 【Targets】 FY2023: Increase by 5 MW, generation capacity of 89 MW FY2024: Increase by 5 MW, generation capacity of 94 MW FY2025: Increase by 5 MW, generation capacity of 99 MW FY2026: Increase by 5 MW, generation capacity of 104 MW FY2027: Increase by 5 MW, generation capacity of 109 MW FY2028: Increase by 5 MW, generated capacity of 114MW	It is desinged to check the achievement of SPT each year, and reduce the applicable spread if the SPT is achieved.	WWB will report to its lender on the results of the KPI at the end of each fiscal year anuually, in addition to disclosing the results of the KPI on its website.
Wave Energy	Energy	The Chugoku Bank, Ltd	2023/6/21	5 years	Okayama economic research institute	0.1	billion yen	Number of storage batteries sold that contribute to the effective use of renewable energy(KPI)	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Sapporo Hokuyo Lease Co.,Ltd.	Finance (including REITs)	North Pacific Bank,Ltd.	2023/6/20	5 years	Hokkaido Research Institute for the Twenty-first Century Co.,Ltd.	5	billion yen	Using the average purchase amount of HV and other vehicles, high-efficiency air conditioners, high-efficiency refrigeration and freezing equipment, and fuel-efficient construction equipment for the three-year period from FY2020 to FY2022 as the base value, increase it by 5% each year for five years until FY2027 compared with the base value. FY2023: 105% of the base value (103% of the FY2019 level before the Corona disaster) FY2027: 130% of base value	It is designed to look at the achievement of the SPT each fiscal year and reduce the interest rate if it is achieved.	Once a year, the amount of new purchases of commercial products that contribute to energy conservation and decarbonization will be compiled and notified in writing to the lender, North Pacific Bank.
SOGO ENERGY inc.	Energy	The Chugoku Bank, Ltd	2023/6/19	10 years	Okayama economic research institute	0.1	billion yen	Percentage of gasoline metering machines with vapor recovery systems installed 【Targets】 May 2024　12.85％ May 2025　18.30％ May 2026　23.75％ May 2027　29.20％ May 2028　34.65％ May 2029　40.10％ May 2030　45.55％ May 2031　51.00％ May 2032　56.45％ May 2033　61.90％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Hokushin Sushi (北辰鮨)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/6/16	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of plastic tray usage per net sales (compared to FY2021) 【Target】 FY2022 -2.3% FY2023 -4.6% FY2024 -6.9% FY2025 -9.2% FY2026 -11.5%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SUMITOMO CHEMICAL COMPANY, LIMITED	Chemical Industry	Sumitomo Mitsui Trust Bank, Limited	2023/6/16	8 years and 6 months	Japan Credit Rating Agency, Ltd.	10	billion yen	Reduce Sumitomo Chemical Group's GHG emissions (Scope 1 + Scope 2) by 50% from the fiscal 2013 level by fiscal 2030	Loan characteristics vary depending on the achievement of SPT	Sumitomo Chemical will disclose its progress in achieving the SPT at least once a year until the loan is repaid. It will obtain an independent third-party verification report on the achievement of the SPT.
YAMATO JYUKEN, INC	Real estate and construction	The Chugoku Bank, Ltd	2023/6/14	5 years	Okayama economic research institute	0.02	billion yen	Percentage of ZEH commissioned 【Targets】 FY2023　90％ FY2024　90％ FY2025　90％ FY2026　90％ FY2027　90％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
WELLNEST HOME	Real estate and construction	The Hyakujushi Bank, Ltd.	2023/6/12	-	114 Economic Research Institute	-		Percentage of orders for newly developed high-environmental-performance housing	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
ISEMARU-SHOKUHIN K.K.	Food, Beverages, Tobacco, etc.	The Chugoku Bank, Ltd	2023/6/9	5 years	Okayama economic research institute	0.02	billion yen	Reduction rate of food waste per ton of production(％) 【Targets】 FY2023　-1.7% from the previous fiscal year FY2024　-1.7% from the previous fiscal year FY2025　-1.7% from the previous fiscal year FY2026　-1.7% from the previous fiscal year FY2027　-1.7% from the previous fiscal year	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Bunshodo Printing Company Limited.	Manufacturing	Kiraboshi Bank, Ltd.	2023/6/5	７ years	Kiraboshi Consulting Co., Ltd.	0.7	billion yen	Reduction of CO₂ emissions (compared to FY2013) FY2023　▲50％ FY2024　▲75％ FY2025～FY2028　▲100％	As an incentive design to motivate borrowers to achieve SPTs, the interest rate is reduced when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when they are not achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Kiraboshi Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Kawasumi Seisakusho Ltd. (有限会社川澄製作所)	Manufacturing	Tsukuba Bank, Ltd.	2023/6/1	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
&Do Holdings Co., Ltd.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	2023/5/31	-	Rating & Investment Information, Inc.	0.5	billion yen	SPTs① Number of house leaseback purchase contracts FY2024 June: 2,400 (2-year cumulative figure from FY2023 June to FY2024 June) FY2025 June: 3,840 (3-year cumulative figure from FY2023 June to FY2025 June) SPTs② Reverse mortgage guarantees outstanding FY2024 June: 28.5 billion FY2025 June: 50.6 billion	The interest rate will be reduced if any of the SPTs are achieved for the June 2024 value, and will be further reduced for the June 2025 value if any of the SPTs are achieved.	&Do Holdings Co., Ltd. will report annually to lenders on the status of achievement of SPTs. In addition to reporting to lenders, it will also disclose its financial results on its website.
&Do Holdings Co., Ltd.	Real estate and construction	The Chugoku Bank, Ltd	2023/5/31	3 years	Okayama economic research institute	0.5	billion yen	SPTs① Number of house leaseback purchase contracts FY2024 June: 1,260 FY2025 June: 1,440 SPTs② Reverse mortgage guarantees outstanding FY2024 June: 28.5 billion FY2025 June: 50.6 billion	The interest rate will be reduced if any of the SPTs are achieved for the June 2024 value, and will be further reduced for the June 2025 value if any of the SPTs are achieved.	&Do Holdings Co., Ltd. will report annually to lenders on the status of achievement of SPTs. In addition to reporting to lenders, it will also disclose its financial results on its website.
CSK co.,ltd.	Real estate and construction	The Gunma Bank,Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions by 2.7% each fiscal year, based on the fiscal year ending May 2022.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Daishi Corporation (大志)	Real estate and construction	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase in the ratio of solar installation for in-house consumption to building construction sales (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
DAISHO KENSETSU	Real estate and construction	The Chiba Bank, Ltd.	2023/5/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual results: CO₂ emissions per 100 million yen of sales in FY2021 (July 2021 to June 2022) 12.200 (t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2022 11.871 (-2.7%) FY2023 11.541 (-5.4%) FY2024 11.212 (-8.1%) FY2025 10.882 (-10.8%) FY2026 10.553 (-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Enomoto Kogyo (榎本工業)	Manufacturing	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase in sales ratio of rotary valve systems(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Glass Resourcing Co.,Ltd.	Manufacturing	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase shipments of recycled plastic bottles (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
HIRAKIN (平林金属)	Manufacturing	The Hyakujushi Bank, Ltd.	2023/5/31	-	114 Economic Research Institute	-		Amount of hard plastic recovered	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Kannonji (宗教法人観音寺)	Others (including service industry)	The Chugoku Bank, Ltd	2023/5/31	10 years	Okayama economic research institute	0.045	billion yen	LED installation rate 【Targets】 FY2023: 10% FY2024: 20% FY2025: 30% FY2026: 40% FY2027: 50% FY2028: 60% FY2029: 70% FY2030: 80% FY2031: 90% FY2032: 100%	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
KANTOGIKEN.CO.LTD.	Manufacturing	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Reduction of in-process loss ratio(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	0.3	billion yen	Obtain an environmental certification rank of A or 4 stars or higher for all logistics facilities completed in each fiscal year.	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Kidoya Corporation.	Real estate and construction	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase the number of qualified crane operators (including mobile crane operators)(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KOUTA SHOUTEN & CO.LTD	Food, Beverages, Tobacco, etc.	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Reduction of food loss rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
KYOYU-KENKI	Manufacturing	The Chiba Bank, Ltd.	2023/5/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 0.162 (-2.7%) FY2024 0.157 (-5.4%) FY2025 0.153 (-8.1%) FY2026 0.148 (-10.8%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
LifeStyle	Real estate and construction	The Chiba Bank, Ltd.	2023/5/31	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions (t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022 32.60 (-2.7%) FY2023: 31.69 (-5.4%) FY2024: 30.79 (-8.1%) FY2025: 29.89 (-10.8%) FY2026 28.98(‐13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MARUSAN REIZO.CO Inc.	Transportation	The Bank of Kyoto, Ltd.	2023/5/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 748.9t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　718.9t (－6.0％) FY2023　718.4t (－6.0％) FY2024　717.9t (－6.1％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Medical Corporation Shun On Kai (医療法人社団春音会)	Others (including service industry)	The Chiba Bank, Ltd.	2023/5/31	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2022: 65.89 (-2.7%) FY2023: 64.06 (-5.4%) FY2024: 62.23 (-8.1%) FY2025: 60.40 (-10.8%) FY2026: 58.58 (-13.5%) FY2027: 56.75 (-16.2%) FY2028: 54.92 (-18.9%) FY2029: 53.09 (-21.6%) FY2030: 51.26(‐24.3%) FY2031: 49.43 (-27.0%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MIZUNOUE SAIGAI BOGU CO., LTD	Wholesale and retail trade	The Chugoku Bank, Ltd	2023/5/31	5 years	Okayama economic research institute	0.05	billion yen	Percentage reduction in CO₂ emissions compared to the previous year 【Targets】 FY2023　-2.75％ FY2024　-3.75％ FY2025　-4.75％ FY2026　-6.25％ FY2027　-8.75％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
MT steel	Manufacturing	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase employment of foreign nationals with specific skills (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
noguchi housing	Real estate and construction	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase in the number of vacant properties built before 1980 that were purchased and tenanted.(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
sato-trans Inc.	Transportation	Tsukuba Bank, Ltd.	2023/5/31	-	Rating & Investment Information, Inc.	-		Increase in the percentage of vehicles compliant with emission regulations(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SHOWA DENKI KOHGYO CO,.LTD.	Real estate and construction	The Bank of Kyoto, Ltd.	2023/5/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 14.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　13.4t (－5.0％) FY2023　13.4t (－5.0％) FY2024　13.4t (－5.0％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Trasaburou	Transportation	The Chiba Bank, Ltd.	2023/5/31	-	The Chiba Bank, Ltd.	0.1	billion yen	Increase the percentage of environmentally friendly vehicles owned (%) to 22.93% by FY2028. 【Target for each fiscal year】 FY2022　3.55% FY2023　6.78% FY2024　10.01% FY2025　13.24% FY2026　16.47% FY2027　19.70% FY2028　22.93%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
WITS	Others (including service industry)	The Chiba Bank, Ltd.	2023/5/31	-	The Chiba Bank, Ltd.	0.2	billion yen	SPT1:Percentage of paid leave taken by the entire group 【Target】 FY2023　54% FY2024　57% FY2025　60% FY2026　63.% SPT2:Ratio of female managers in the entire group 【Target】 FY2023　9% FY2024　12% FY2025　15% FY2026　18%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Agent Agency (エージェント・エージェンシー)	Real estate and construction	Tsukuba Bank, Ltd.	2023/5/30	-	Rating & Investment Information, Inc.	-		Increase in the percentage of vacant homes purchased and renovated(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Vortex Co., Ltd.	Real estate and construction	THE TOWA BANK, LTD	2023/5/30	10 years	Rating & Investment Information, Inc.	2.5	billion yen	Percentage of total number of properties which obtained the highest BELS ranking in the VORT® series, VORTEX's brand of condominium-ownership office buildings (actual results: 32% in FY2010/3, 38% in FY2011/3) 【Target】 FY2024 March: 50％ FY2025 March - FY2032 March: 56% FY2033 March: 60％	It is designed to check the achievement of the SPT each year and reduce the applicable spread if the SPT is achieved.	Vortex will report to the lender on the results of the KPIs at the end of each fiscal year.
WORK SHOP STEP INTERNATIONAL	Manufacturing	Tsukuba Bank, Ltd.	2023/5/30	-	Rating & Investment Information, Inc.	-		Increase sales ratio of EQT material functional apparel products for people	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Hokota Design Consultants, Inc. (ホコタ設計コンサルタンツ)	Real estate and construction	Tsukuba Bank, Ltd.	2023/5/29	-	Rating & Investment Information, Inc.	-		Increase in use of high-performance drones as a percentage of annual orders (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
IIS (アイアイエス)	Others (including service industry)	Tsukuba Bank, Ltd.	2023/5/25	-	Rating & Investment Information, Inc.	-		Increase in paid leave utilization rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Hitachi Gakuin	Others (including service industry)	Tsukuba Bank, Ltd.	2023/5/24	-	Rating & Investment Information, Inc.	-		Improvement of paid leave utilization rate (KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
NBF (エヌビーエフ)	Food, Beverages, Tobacco, etc.	Tsukuba Bank, Ltd.	2023/5/15	-	Rating & Investment Information, Inc.	-		Reduce food waste loss rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SymEnergy Inc.	Energy	The Hyakujushi Bank, Ltd.	2023/5/12	-	114 Economic Research Institute	-		Annual construction sales of power development projects	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
EGUCHI (エグチ)	Real estate and construction	The Chiba Bank, Ltd.	2023/4/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of CO₂ emissions per 100 million yen of net sales (actual result:CO₂ emissions per 100 million yen in net sales in FY2021 (September 2021 - August 2022) 138.04 (t-CO₂/100 million yen) 【Target】 (compared to FY2021) FY2022 -2.7％ FY2023 -5.4% FY2024 -8.1% FY2025 -10.8% FY2026 -13.5% FY2027 -16.2% FY2028 -18.9% FY2029 -21.6% FY2030 -24.3% FY2031 -27.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Hontoku Construction (邦徳建設)	Real estate and construction	Tsukuba Bank, Ltd.	2023/4/28	-	Rating & Investment Information, Inc.	-		Increase employment of foreign nationals with specific skills(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Sankyu Corporation (三久コーポレーション)	Food, Beverages, Tobacco, etc.	Tsukuba Bank, Ltd.	2023/4/28	-	Rating & Investment Information, Inc.	-		Reduce food waste loss rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SEKIHO KENSETSU (積豊建設)	Real estate and construction	Tsukuba Bank, Ltd.	2023/4/28	-	Rating & Investment Information, Inc.	-		Increase in the percentage of certified low-carbon housing constructed(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Sunplaza Co. (サンプラザ)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	2023/4/28	-	114 Economic Research Institute	-		Intensity of electricity consumption [electricity consumption kwh / ( area of sales floor m2 x operating hours h)].	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
ISSIN (イッシン)	Manufacturing	Tsukuba Bank, Ltd.	2023/4/27	-	Rating & Investment Information, Inc.	-		Increase in use of TX-free products(KPI) ※TX-free is a material that does not contain any toluene or xylene, which are listed in the "Regulations for Prevention of Organic Solvent Poisoning" established by the Ministry of Labor.	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	SBI Shinsei Bank, Limited	2023/4/27	-	Rating & Investment Information, Inc.	-		Maintain Leadership Level (A, A-) on CDP Climate Change Score	Funding interest rate terms and conditions are linked to Ricoh Leasing's achievement of SPT, which acts as an incentive to achieve SPT.	Ricoh Leasing discloses the KPI scores as of the last day of each fiscal year (March 31) and information that may affect the achievement of the SPT (e.g., setting and updating sustainability strategies, formulating and implementing the action plan, etc.) as environmental and social activity results on its website annually.
SANYO SYOJI CO., LTD.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2023/4/26	-	114 Economic Research Institute	-		CO₂ emission reduction rate (compared to FY 2018 results) FY2023: ▲24.4％ FY2024:　▲25.0％ FY2025:　▲26.0％ FY2026:　▲27.0％	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
HOUSE DO	Real estate and construction	THE AICHI BANK, LTD.	2023/4/25	4 years	Rating & Investment Information, Inc.	0.1	billion yen	Cumulative number of purchases in house leasebacks from FY6/2023 to FY6/2025 (actual annual purchase contracts: 2019/6 554, 2020/6 660, 2021/6 903, 2022/6 1090) 【Target】 FY2023 June: 1,140 FY2024 June: 1,260(cumulative total 2,400) FY2025 June: 1,440(cumulative total 3,840)	Designed to reduce the interest rate spread if the SPT is achieved.	The parent company, And Do HLD, will report to the lenders once a year on the status of SPT achievement. In addition to reporting to lenders, And Do HLD will also disclose its financial results on its website.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	THE SHIGA BANK，LTD．	2023/4/21	5 years	Rating & Investment Information, Inc.	1	billion yen	Obtain an environmental certification rank of A or 4 stars or higher for all logistics facilities completed in each fiscal year.	(1) Step up/step down the interest rate or (2) Make a donation, depending on the achievement of the SPT	KPI results and other items shall be disclosed on the company's website for the period of the fiscal year preceding the fiscal year to which the reporting date belongs. The results of CASBEE audits by certification bodies will be disclosed on the IBECs website, and the results of DBJ Green Building audits will be disclosed on a dedicated website.
Houshou Real Estate	Real estate and construction	Tsukuba Bank, Ltd.	2023/4/20	-	Rating & Investment Information, Inc.	-		Increase the transition rate of workers in employment support type B facilities to general employment facilities(KPI)	SPTs の達成状況を毎年確認し、達成時には金利を引き下げるインセンティブ設計となっている。	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Fuchioka Enterprise Holdings Co. (フチオカエンタープライズホールディングス)	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	2023/4/11	-	Rating & Investment Information, Inc. Daishi Hokuetsu Research & Consulting.Ltd.	-		Increase in sales of "environmentally friendly products."	In principle, a mechanism has been set up to check the achievement status of SPT on an annual basis and to reduce the interest rate according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
Fuji Corporation Limited	Real estate and construction	The Chugoku Bank, Ltd	2023/4/3	5 years	Okayama economic research institute	0.5	billion yen	Number of serviced housing units in operation	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
NISHIJIMA CORPORATION	Manufacturing	The Bank of Nagoya, Ltd.	2023/4/3	３years	Rating & Investment Information, Inc.	0.15	billion yen	As a milestone to achieve the target of 42.0% CO₂ reduction by FY2030 compared to FY2020 (SBT "1.5°C target" level), reduce CO₂ emissions by 4.7% every year starting from the fiscal year 2022 compared to the fiscal year 2021	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. NISHIJIMA CORPORATION will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
FaithNetwork Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Percentage of total floor area of BELS-certified 5-star properties in total properties constructed 【Target】 (Figures in parentheses show the total floor area of BELS-certified 5-star properties.) FY2024 March: 4.0％(1,055㎡) FY2025 March: 7.0％(1,820㎡) FY2026 March: 10.0％(2,900㎡) FY2027 March: 13.0％(4,160㎡)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
&Do Holdings Co., Ltd.	Real estate and construction	The Hyakujushi Bank, Ltd.	2023/3/31	-	114 Economic Research Institute	-		①Number of house leaseback purchases (number of cases) FY2023 June: 1,140 FY2024 June: 1,260 FY2025 June　1,440 ②Outstanding balance of reverse mortgage guarantees (100 million yen) FY2023 June: 177 FY2024 June: 285 FY2025 June: 506	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
AEON TOWN Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc.	-		CO₂-free rate of electricity consumption at all shopping centers operated by AEON TOWN (Actual result: 2.66% in 2022/2) ・Achieve the medium-term target for the introduction of renewable energy to achieve CO₂-free electricity at all stores by FY2031/2 or the target value for each fiscal year set by AEON TOWN as a route to achieve this target. ・Equivalent to a level that requires improvement at an average annual pace of more than about 11% over the nine years from FY2022 to FY2030.	If the SPT is not achieved, donate an amount equivalent to 0.1% of the individual loan amount to a qualified donor that is implementing activities that contribute to the "realization of a decarbonized society" as stated in the AEON Sustainability Basic Policy.	AEON TOWN shall report the latest performance values related to KPIs and the status of achievement of SPTs together with a verification report obtained from an external verification organization to the lender and the Sustainability Coordinator, the Chiba Bank, by the end of August of each year during the period from FY2023 to FY2031. However, these reports may be substituted if the relevant information is disclosed to the public through a website or other means.
AG	Others (including service industry)	The Bank of Nagoya, Ltd.	2023/3/31	5 years	Rating & Investment Information, Inc.	0.05	billion yen	As a milestone to achieve the target of 42.0% CO₂ reduction by FY2030 compared to FY2020 (SBT "1.5°C target" level), reduce CO₂ emissions by 4.2% every year starting from the fiscal year 2022 compared to the fiscal year 2021	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. AG will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Arai Shoten Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emission reduction rate (FY 2019 basis) FY2023: -13.99％ FY2024: -16.24％ FY2025: -18.49％ FY2026: -20.74%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Asahi Shinku Co. (旭真空)	Manufacturing	Tsukuba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc.	-		Reduction of in-process loss ratio(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
A-TRUCK	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2023 3.95631 (-2.70%) FY2024 3.84653 (-5.40%) FY2025 3.73674 (-8.10%) FY2026 3.62696 (-10.80%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
CKD	Electronic components, devices, information equipment, etc.	Sumitomo Mitsui Trust Bank, Limited	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduce the CKD Group's CO₂ emissions (CO₂ emissions per consolidated net sales, Scope 1 and 2) in FY2025 to 25.3 t-CO₂/100 million yen or less (equivalent to a 38% reduction compared to FY 2013).	If the set SPT is achieved, the applicable interest rate is reduced by the pre-agreed interest rate; if not achieved, the applicable interest rate is increased by the pre-agreed interest rate.	CKD plans to publish on its website or disclose to the lender on an annual basis the progress of the SPTs that comprise the KPIs.
Fuyo General Lease Co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Development Bank of Japan Inc. ) Development Bank of Japan Inc. 、The Higo Bank, Ltd.、The Ogaki Kyoritsu Bank, Ltd、THE SHONAI BANK, LTD.、The Shikoku Bank, Ltd. 、Suruga Bank Ltd.、Daishi Hokuetsu Bank, Ltd、The Chiba Kogyo Bank, Ltd.	2023/3/31	-	-	-		Achieve a waste plastic recycling rate of at least 80.0% in FY2025.	Linkage between SPT achievement status and lending conditions, etc.	An update on the progress and achievement of performance related to the SPT will be provided to the lender on an annual basis.
I-Unit corporation (アイ・ユニットコーポレーション)	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Number of vacant houses purchased (Actual number of cases in FY6/2022: 20 cases) 【Target】 FY2023: 24 FY2024: 26 FY2025: 28 FY2026: 30	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
JA Mitsui Leasing, Ltd.	Finance (including REITs)	Syndication method (Arranger:The Norinchukin Trust & Banking Co.,Ltd.) Hokkaido Credit Agricultural Cooperative Union (北海道信用農業協同組合連合会)、Ibaragi Credit Agricultural Cooperative Union (茨城県信用農業協同組合連合会)、Shizuoka Credit Agricultural Cooperative Union (静岡県信用農業協同組合連合会)、The Norinchukin Bank	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		① Targets for each fiscal year from FY2025 onward for cumulative renewable energy-related investments and loans by the company and its Group companies to reach 500 billion yen in FY2030 (Actual result: 56 billion yen in FY2021) 【Targets】 FY2025: 250 billion yen FY2026: 300 billion yen FY2027: 350 billion yen FY2028: 400 billion yen FY2029: 450 billion yen FY2030: 500 billion yen ②Targets for each fiscal year after FY2025 (compared to FY2021) for a 50% reduction in greenhouse gas emissions (Scope 1 and Scope 2) by FY2030 for the Company and domestic Group companies 【Targets】 FY2025 40% FY2026 42% FY2027 44% FY2028 46% FY2029 48% FY2030 50%	Arrangements are in place to change financial characteristics based on the achievement of SPTs.	Information that may affect KPI performance/SPTs achievement and details of emission credits purchased or donated, reported only to the loan lender
JA Mitsui Leasing, Ltd.	Finance (including REITs)	SBI Shinsei Bank, Limited	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		① Targets for each fiscal year from FY2025 onward for cumulative renewable energy-related investments and loans by the company and its Group companies to reach 500 billion yen in FY2030 (Actual result: 56 billion yen in FY2021) 【Targets】 FY2025: 250 billion yen FY2026: 300 billion yen FY2027: 350 billion yen FY2028: 400 billion yen FY2029: 450 billion yen FY2030: 500 billion yen ②Targets for each fiscal year after FY2025 (compared to FY2021) for a 50% reduction in greenhouse gas emissions (Scope 1 and Scope 2) by FY2030 for the Company and domestic Group companies 【Targets】 FY2025 40% FY2026 42% FY2027 44% FY2028 46% FY2029 48% FY2030 50%	Arrangements are in place to change financial characteristics based on the achievement of SPTs.	Information that may affect KPI performance/SPTs achievement and details of emission credits purchased or donated, reported only to the loan lender
Kahei Co., Ltd.	Manufacturing	The Kiyo Bank, Ltd.	2023/3/31	5 years	Rating & Investment Information, Inc.	0.1	billion yen	①Reduce GHG emissions (Scope 1+2) in FY2030 by 46% or more compared to the actual level in FY2019 (Results: Average reduction rate of approximately 2.1% over the past two years with FY2019 as the base year) 【Interim Target】 FY2023: 5% FY2024: 10% FY2025: 20% FY2026: 25% FY2027: 30% ② Eggshell leather sales volume (Actual: commercialized in FY2022, no sales results) 【Target】 FY2023 5,000m FY2024 10,000m FY2025: 20,000m FY2026 500,000m FY 2027: 1,000,000m	SPTs will be assessed each year beginning in FY2023, and the loan interest rate will change for the next year if one of the SPTs is achieved.	Kahei will report to the lender in writing by June 30 of each year on its progress in achieving the SPTs. In addition, KPIs will be disclosed on the company's website on an ongoing basis over the term of the loan.
Kasumigaseki Capital Co.,Ltd.	Real estate and construction	THE YAMANASHI CHUO BANK, LTD.	2023/3/31	-	Rating & Investment Information, Inc.	0.03	billion yen	Obtained a rank of A or 4 stars or higher in CASBEE and DBJ Green Building certification for all logistics facilities completed in each of the fiscal years 2023 to 2025.	If the SPT is achieved, the interest rate will be stepped down by the amount previously discussed and determined with the lender from the day following the judgment date to the next judgment date, and if not achieved, the interest rate will return to the initially applied rate.	KPI results and other items shall be published on the Kasumigaseki Capital website for the period of the fiscal year preceding the fiscal year to which the reporting date belongs.
KENTECH Co.,Ltd.	Transportation	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	①Percentage of environmentally friendly trucks owned FY2023: 10％ FY2024: 20％ FY2025: 30％ FY2026: 40% ②Percentage of environmentally friendly passenger vehicles owned FY2023: 34.80％ FY2024: 37.90％ FY2025: 60.90％ FY2026: 74.00%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
KIDEN	Electronic components, devices, information equipment, etc.	Daishi Hokuetsu Bank, Ltd	2023/3/31	-	Rating & Investment Information, Inc. Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	Set a target for each fiscal year to reduce greenhouse gas (GHG) emissions at a level (at a pace of 4.2% per year) that can achieve the 1.5°C scenario required by the Paris Agreement, based on the GHG emissions at the end of October 2022.	In principle, a mechanism has been set up to check the achievement status of SPT on an annual basis and to reduce the interest rate according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
KIMURA INDUSTRY	Manufacturing	The Bank of Kyoto, Ltd.	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year:376.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　360.4t (－4.1％) FY2023　360.4t (－4.1％) FY2024 360.4t (－4.1％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Kyosankogyo Co.,Ltd.	Transportation Machinery	Tsukuba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc.	-		Set " net electricity consumption" to 0 kW or less.(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
Kyoto Electron Co., Ltd.	Manufacturing	The Bank of Kyoto, Ltd.	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 111.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　106.7t (－4.0％) FY2023　106.3t (－4.4％) FY2024 106.0t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Lapin, Inc.	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emission rate by 36.40% from FY2021 by FY2034 (SPT for each fiscal year is also set)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Medical Corporation EIJINKAI	Others (including service industry)	The Bank of Kyoto, Ltd.	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 1,845.6t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　1,747.3t (－6.0％) FY2023　1,744.8t (－6.1％) FY2024 1,744.8t (－6.1％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Mori Kogyo Co. (森興業)	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual results: CO₂ emissions per 100 million yen in sales in FY2021 (Oct. 2021-Sep. 2022) 11.9780 (t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2022 11.6545 (-2.7%) FY2023 11.3311 (-5.4%) FY2024 11.0077 (-8.1%) FY2025 10.6843 (-10.8%) FY2026 10.3609(-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
NextOne International Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.264	billion yen	①Percentage of ZEH homes built for sale FY2023: 17.50％ FY2024: 35.00％ FY2025: 50.00% FY2026: 60.00% ②Number of vacant houses purchased FY2023: 61 FY2024: 63 FY2025: 65 FY2026: 67	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Odakyu Electric Railway Co., Ltd.	Transportation	Development Bank of Japan Inc.	2023/3/31	-	-	-		Reduction rate of CO₂ emissions (total volume basis, Scope 1 and 2) of Odakyu Electric Railway and Odakyu Electric Railway consolidated subsidiaries (excluding bus and cab business) (compared to FY2013) (actual results: 410,000 tons in FY2013, 340,000 tons in FY2019, 320,000 tons in FY2020, 310,000 tons in FY2021) 【Target】 Reduction rate for FY2030: 46% (220,000 tons of CO₂ emissions)	Linkage between SPT achievement status and lending conditions, etc.	Updates on the progress and achievement of performance related to the SPT will be reported to the DBJ on an annual basis. Information on the status of achievement of the SPT for FY2030 will be disclosed on Odakyu Corporation's website, etc.
Orient Corporation	Finance (including REITs)	Mizuho Bank, Ltd.	2023/3/31	5 years	Rating & Investment Information, Inc.	29.1	billion yen	Annual auto loan transaction volume in Southeast Asia (new cars are limited to EVs) to be 81.9 billion yen by FY3/25.	Step down in borrowing rates when SPT is achieved	Disclose the status of achievement of the set SPTs on an annual basis on the website until the Sustainability Linked Financing is redeemed/repaid.
Orient Corporation	Finance (including REITs)	MUFG Bank, Ltd.	2023/3/31	5 years	Rating & Investment Information, Inc.	28.9	billion yen	Annual auto loan transaction volume in Southeast Asia (new cars are limited to EVs) to be 81.9 billion yen by FY3/25.	Step down in borrowing rates when SPT is achieved	Disclose the status of achievement of the set SPTs on an annual basis on the website until the Sustainability Linked Financing is redeemed/repaid.
Orient Corporation	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	2023/3/31	5 years	Rating & Investment Information, Inc.	18.4	billion yen	Annual auto loan transaction volume in Southeast Asia (new cars are limited to EVs) to be 81.9 billion yen by FY3/25.	Step down in borrowing rates when SPT is achieved	Disclose the status of achievement of the set SPTs on an annual basis on the website until the Sustainability Linked Financing is redeemed/repaid.
Orient Corporation	Finance (including REITs)	Development Bank of Japan Inc.	2023/3/31	5 years	Rating & Investment Information, Inc.	4	billion yen	Annual auto loan transaction volume in Southeast Asia (new cars are limited to EVs) to be 81.9 billion yen by FY3/25.	Step down in borrowing rates when SPT is achieved	Disclose the status of achievement of the set SPTs on an annual basis on the website until the Sustainability Linked Financing is redeemed/repaid.
Orient Corporation	Finance (including REITs)	Aozora Bank, Ltd.	2023/3/31	5 years	Rating & Investment Information, Inc.	3	billion yen	Annual auto loan transaction volume in Southeast Asia (new cars are limited to EVs) to be 81.9 billion yen by FY3/25.	Step down in borrowing rates when SPT is achieved	Disclose the status of achievement of the set SPTs on an annual basis on the website until the Sustainability Linked Financing is redeemed/repaid.
RISING CORPORATION (ライジングコーポレーション)	Real estate and construction	THE SAN-IN GODO BANK,LTD．	2023/3/31	-	Japan Credit Rating Agency, Ltd.	0.1	billion yen	①Total installed capacity of photovoltaic power generation systems FY2023-FY2025: 28,318kW ②Installation rate of photovoltaic power generation systems for new houses FY2023-FY2025: 60%	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Once a year, a report on the status of achievement of SPTs will be provided to THE SAN-IN GODO BANK. Reporting information will be provided at the discretion of Rising Corporation.
Sanwakensetsu Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Percentage of total floor area of ZEH-M properties in total properties constructed FY2023: 8.00％ FY2024: 16.00％ FY2025: 24.00％ FY2026: 32.00%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SEIBU HOLDINGS INC.	Transportation	The Norinchukin Bank	2023/3/31	8 years	Rating & Investment Information, Inc.	4	billion yen	Achieve a "Leadership Level (A, A-)" on the CDP Climate Change Score	As an incentive for borrowers to achieve SPTs, the SPTs achievement status is checked annually, and the incentive design reduces the interest rate for the next applicable interest rate period when the SPTs are achieved.	Report annually to the Norinchukin Bank on the status of achievement of the SPTs and the results of verification of the actual performance of the KPIs.
SEIBU HOLDINGS INC.	Transportation	The Norinchukin Bank	2023/3/31	9 years	Rating & Investment Information, Inc.	4	billion yen	Achieve a "Leadership Level (A, A-)" on the CDP Climate Change Score	As an incentive for borrowers to achieve SPTs, the SPTs achievement status is checked annually, and the incentive design reduces the interest rate for the next applicable interest rate period when the SPTs are achieved.	Report annually to the Norinchukin Bank on the status of achievement of the SPTs and the results of verification of the actual performance of the KPIs.
SEIBU HOLDINGS INC.	Transportation	The Norinchukin Bank	2023/3/31	10 years	Rating & Investment Information, Inc.	4	billion yen	Achieve a "Leadership Level (A, A-)" on the CDP Climate Change Score	As an incentive for borrowers to achieve SPTs, the SPTs achievement status is checked annually, and the incentive design reduces the interest rate for the next applicable interest rate period when the SPTs are achieved.	Report annually to the Norinchukin Bank on the status of achievement of the SPTs and the results of verification of the actual performance of the KPIs.
Shin Nihon Sanki Co. (新日本三喜)	Real estate and construction	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emission reduction rate (FY2021 basis) FY2022: -2.70％ FY2023: -5.40％ FY2024: -8.10％ FY2025: -10.80% FY2026: -13.50%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Shiratori Pharmaceutical Co. (白鳥薬品)	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of CO₂ emissions per 100 million yen of sales (FY2021 basis) FY2022: -2.70％ FY2023: -5.40％ FY2024: -8.10％ FY2025: -10.80% FY2026: -13.50%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TODA CORPORATION	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	2023/3/31	-	Rating & Investment Information, Inc.	-		＜SPTs determination date that falls on or before September 2025＞ ① Reduce greenhouse gas emissions (Scope 1+2) of the Toda Group by at least 16.8% relative to FY2020 levels. ② Reduce greenhouse gas emissions (Scope 3) of the Toda Group by at least 10.0% of the FY2020 level. ＜SPTs determination dates falling on or after September 2026 > ③　Reduce greenhouse gas emissions of the Toda Construction Group (Scope 1+2) by 42.0% or more compared to FY2020. ④　Reduce greenhouse gas emissions (Scope 3) of the Toda Group by at least 25.0% of the FY2020 level.	The cash flow of the Sustainability Linked Loan is linked to the results of the SPTs determination and serves as an economic incentive for Toda Corporation Group.	The first reporting period shall be the fiscal year following the fiscal year in which the Sustainability Linked Loan originated based on this framework, and the reporting period shall be until September 20 of each year for KPI-1 and 2, and within one month from the judgment date for KPI-3, and the prescribed disclosure items shall be disclosed individually to the lender or on Toda Corporation's website to the extent practicable.
Tokyo Tatemono Co., Ltd.	Real estate and construction	Development Bank of Japan Inc.	2023/3/31	-	-	-		In principle, 100% of all newly constructed office buildings, logistics facilities, condominiums, and rental apartments shall acquire ZEB and ZEH (including ZEH and ZEH-M) certification each year.	Linkage between SPT achievement status and lending conditions, etc.	The latest information on the progress and achievement of performance related to the SPT will be reported to the DBJ once a year, together with the accumulation of certificates from external organizations. Information on the status of achievement of the SPT for FY2030 will be disclosed on the website of Tokyo Tatemono, etc.
TOKYU CORPORATION	Transportation	TAIYO LIFE INSURANCE COMPANY	2023/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduce CO₂ emissions of Tokyu Corporation and its consolidated subsidiaries (on a total volume basis, Scope 1&2) by 46.2% in FY2030 (compared to FY2019)	Preferential interest rate spread based on SPT achievement	Tokyu plans to disclose to investors the progress of KPI performance after the end of each fiscal year. Tokyu plans to obtain an independent third-party assurance report on the progress of the SPT at least once a year until the date of determination, and report it on the Tokyu website or to the lender.
Tsuji suisan Co., Ltd.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/3/31	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.3	billion yen	Reduction rate of CO₂ emissions per 100 million yen of sales ( FY 2019 basis) FY2022: -39.93％ FY2023: -40.68％ FY2024: -41.50％ FY2025: -42.25% FY2026: -43.07%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tsuyakin (艶金)	Manufacturing	THE SHIGA BANK，LTD．	2023/3/31	-	Shigagin Keizai Bunka Center CO.,LTD.(KEIBUN)	0.05	billion yen	Reduction rate of CO₂ emissions (compared to FY 2018) (actual result: 38.7% in FY2022) 【Target】 FY2030 50%	Lending terms are linked to the achievement of SPTs, and economic incentives are set.	After verification by KEIBUN of the actual values of the KPIs for the previous year, Tsuyakin will announce on its website or report in writing to the Shiga Bank on the status of achievement of the SPTs.
Young Development Co., Ltd. (ヤング開発)	Real estate and construction	THE SAN-IN GODO BANK,LTD．	2023/3/31	-	Japan Credit Rating Agency, Ltd.	0.3	billion yen	Increase the ratio of ZEHs to 90% of all houses sold (FY2023-FY2026)	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Once a year, a report on the status of achievement of SPTs will be provided to THE SAN-IN GODO BANK. Reporting information will be provided at the discretion of Rising Corporation.
T.T.C CO., LTD.	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions from business activities (actual results: CO₂ emissions in FY2021 (August 2021 - July 2022): 104.39 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022　101.58 (-2.7%) FY2023　98.76 (-5.4%) FY2024　95.94 (-8.1%) FY2025　93.12 (-10.8%) FY2026　90.30(-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ARCHICEPT (アーキセプト)	Real estate and construction	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Percentage of ZEH Oriented level energy efficient homes sold in properties for sale FY2023: 25.00%, FY2024: 50.00%, FY2025: 60.00%, FY2026: 70.00%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
GRIT	Others (including service industry)	The Hiroshima Bank, Ltd.	2023/3/30	10 years	HIROGIN area design Co. Ltd.	0.053	billion yen	Improvement of annual paid leave utilization rate	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Japan Investment Adviser Co., Ltd.	Finance (including REITs)	MUFG Bank, Ltd.	2023/3/30	3 years	Rating & Investment Information, Inc.	3	billion yen	By the end of April 2024, the ratio of female managers (%) is to be 15.0% or more. By the end of April 2025, the ratio of female managers (%) is to be 20.0% or more.	Incentives to receive preferential interest rates based on SPT achievement	The borrower shall provide a written report to the lender, due at the end of June of each year, on the actual performance of the KPI and verification of the related figures as of the end of the immediately preceding April.
KYOYU INDUSTRY CO. LTD.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023 15.39282 (-2.70%) FY2024 14.96568(-5.40％) FY2025 14.53855 (-8.10%) FY2026 14.11141(-10.80％)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MITSUBISHI ESTATE CO., LTD.	Real estate and construction	MUFG Bank, Ltd.	2023/3/30	4 years	Japan Credit Rating Agency, Ltd.	15	billion yen	Achieve 100% share of electricity derived from renewable energy sources in FY2025	In case of non-achievement of SPT, "donation" or "purchase of voluntary credits, etc. recognized under the Japanese system or recognized by an international certification body" will be implemented.	KPI results and updates on SPT's sustainability strategy are disclosed on an annual basis on the Mitsubishi Estate website.
MITSUBISHI ESTATE CO., LTD.	Real estate and construction	MUFG Bank, Ltd.	2023/3/30	5 years	Japan Credit Rating Agency, Ltd.	15	billion yen	Achieve 100% share of electricity derived from renewable energy sources in FY2025	In case of non-achievement of SPT, "donation" or "purchase of voluntary credits, etc. recognized under the Japanese system or recognized by an international certification body" will be implemented.	KPI results and updates on SPT's sustainability strategy are disclosed on an annual basis on the Mitsubishi Estate website.
Nomura Real Estate Private REIT, Inc.	Finance (including REITs)	Syndication method Sumitomo Mitsui Banking Corporation、MUFG Bank, Ltd.	2023/3/30	9 years and 11 months	Rating & Investment Information, Inc.	2	billion yen	Reduce total greenhouse gas emissions (Scope 1 and 2) by 80% by FY2030 compared to FY2021	The cash flows of Sustainability Linked Loans are linked to the SPTs determination results and serve as an economic incentive for the NPR.	By the end of July of each fiscal year, NPR will submit to the lender prima facie documentation related to the previous year's KPI performance. However, these reports may be substituted for public disclosure of relevant information on a website.
T.S.C CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emission reduction rate (2022 basis) FY2023: -2.70％ FY2024: -5.40％ FY2025: -8.10％ FY2026: -10.80%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Taikai Kougyou (大海工業)	Real estate and construction	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.12	billion yen	Reduction rate of CO₂ emissions per 100 million yen of sales (FY2021 basis) FY2023: - 5.4% FY2024: - 8.1% FY2025: - 10.8% FY2026: - 13.5%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
The Genba Kanri Systems co., ltd.	Real estate and construction	The Chugoku Bank, Ltd	2023/3/30	5 years	Okayama economic research institute	0.1	billion yen	Percentage of mixed construction waste (%) <Target> FY2023 November: less than 14% FY2024 November: less than 13% FY2025 November: less than 12% FY2026 November: less than 11% FY2027 November: less than 10%	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
Udagawa Co.,LTD	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/3/30	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	-		Number of eco-friendly standard passenger cars owned (cumulative) FY2023: 6,　FY2024: 10, FY2025: 14, FY2026: 18	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
N Energy (エヌエナジー)	Energy	The Higo Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc.　※	26.5	billion yen	SPT1: Annual amount of waste received: <FY2026 onward> 28,860 tons SPT2: Annual power generation from biomass use: <FY2026 onwards> 4,578MWh	The spread will be lowered if both SPT1 and SPT2 are achieved each fiscal year, based on the achievement of the SPT.	June 2026 will be the first determination, and the actual KPI values for the period ending June 30 of each year thereafter will be published on the company's website and reported to the lender by the end of September of each year.
NAGANO CO., LTD	Others (including service industry)	The Higo Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc.　※	10	billion yen	SPT1: Annual amount of waste received: <FY2026 onward> 28,860 tons SPT2: Annual power generation from biomass use: <FY2026 onwards> 4,578MWh	The spread will be lowered if both SPT1 and SPT2 are achieved each fiscal year, based on the achievement of the SPT.	June 2026 will be the first determination, and the actual KPI values for the period ending June 30 of each year thereafter will be published on the company's website and reported to the lender by the end of September of each year.
ANRITSU CORPORATION	Manufacturing	Syndication method (Arranger:Sumitomo Mitsui Banking Corporation) Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited、Mizuho Bank, Ltd.、MUFG Bank, Ltd.、The Bank of Yokohama,Ltd.、The Norinchukin Bank	2023/3/29	-	Rating & Investment Information, Inc.	-		①Reduce Anritsu Group greenhouse gas emissions (Scope 1+2) in FY2024 by 14% or more compared to FY2021 results ②Obtain CDP Climate Change Score A	Lending terms and conditions are linked to Anritsu's achievement of SPTs and are set to provide incentives for achieving SPTs.	Anritsu plans to disclose the Anritsu Group's actual GHG emissions (Scope 1+2) in its annual Sustainability Report. The results of the CDP Climate Change Score assessment will be published on CDP's website, and Anritsu will also publish the latest assessment results on its own website.
JECT ONE CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Number of vacant houses rented	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Maruyama Towel Corporation	Manufacturing	The Hiroshima Bank, Ltd.	2023/3/29	5 years	HIROGIN area design Co. Ltd.	0.1	billion yen	Percentage increase in sales of towel products made from organic cotton FY2023-FY2027: 8% (Compared to actual results in the previous fiscal year)	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
NANSEI CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Increase in ownership of eco-friendly trucks and eco-friendly passenger vehicles	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Okayama Mazda	Transportation Machinery	The Chugoku Bank, Ltd	2023/3/29	４ years	Okayama economic research institute	0.3	billion yen	Percentage of sales of electric vehicles (BEVs and PHEVs) (%) <Target> FY2023 2.5％,　FY2024 5.0%, FY2025 7.5％	The system is designed to apply a pre-determined reduction in interest rates when the SPTs are achieved.	Submit materials showing the status of achievement of SPTs as of the judgment reference date in the prescribed form once a year until the fulfillment of the obligation is completed.
oyanagi construction inc.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	2023/3/29	-	Rating & Investment Information, Inc. Daishi Hokuetsu Research & Consulting.Ltd.	1.2	billion yen	Initiatives in the Holostruction business, an application that streamlines construction management in the construction industry	In principle, a mechanism has been set up to check the achievement status of SPT on an annual basis and to reduce the interest rate according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
Ｓ.Ｋ.Ｒ	Real estate and construction	The Chiba Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of CO₂ emissions (actual results: FY2022 (Jan. 2022-Dec. 2022) CO₂ emissions 365.01 t-CO₂) 【Target】(compared to FY2022) FY2023 -2.7% FY2024 -5.4% FY2025 -8.1% FY2026 -10.8% FY2027 -13.5% FY2028 -16.2% FY2029 -18.9% FY2030 -21.6% FY2031 -24.3%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Seishin Holdings (誠伸ホールディングス)	Transportation	The Chiba Bank, Ltd.	2023/3/29	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.188	billion yen	CO₂ emissions reduction rate per million yen of sales (compared to FY 2019, %) FY2023: 11.42%, FY2024: 13.91%, FY2025: 16.41%, FY2026: 18.90%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
HABITATION	Others (including service industry)	The Chiba Bank, Ltd.	2023/3/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.11	billion yen	CO₂ emissions from business activities(t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate from 2022/3) March 2023: 5,098.88 (-3.00%) March 2024: 4,941.19 (-6.00%) March 2025: 4,783.49 (-9.00%) March 2026: 4,625.79 (-12.00%) March 2027: 4,468.09 (-15.00%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Japan Real Estate Investment Corporation	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	2023/3/28	4 years	-	3	billion yen	Reduce total CO₂ emissions in FY2030 by 80% compared to FY2019, and interim reduction targets in line with this	Lending terms linked to interest rate conditions based on the degree of achievement of SPTs.	-
Japan Real Estate Investment Corporation	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	2023/3/28	10 years	-	3	billion yen	Reduce total CO₂ emissions in FY2030 by 80% compared to FY2019, and interim reduction targets in line with this	Lending terms linked to interest rate conditions based on the degree of achievement of SPTs.	-
TATEYAMA KAGAKU CO., LTD.	Electronic components, devices, information equipment, etc.	THE FIRST BANK OF TOYAMA, LTD.	2023/3/28	4 years	Rating & Investment Information, Inc.	-		Increase Tateyama Kagaku's sales of services to watch over the elderly to a level of approx. 3.5% in FY2023, approx. 11% in FY2024, and approx. 20% in FY2025, compared to FY2021 results.	It is designed to look at the achievement of the SPT each period and lower the applicable spread if it is achieved.	Tateyama Kagaku will provide the lender with materials showing the results of KPI (sales of services for watching over the elderly) after receiving third-party verification in the immediately preceding period by the reporting deadline.
TOSHO GIKEN CO., LTD.	Real estate and construction	The Ehime Bank, Ltd.	2023/3/28	10 years	Himegin Information Center (ひめぎん情報センター)	0.02	billion yen	①Conduct stress checks on all employees every year. ②Conduct group analysis based on stress check results every year, and share and discuss the results at the Health Committee. ③Increase the percentage of employees aged 45 and over who receive physical examinations to 100%.	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	Tosho Giken will report to the Ehime Bank on the status of SPTs achievement once a year over the term of the loan, and will also disclose this information to the public.
Tottori Gas Co., Ltd. Tottori Gas Sangyo Co., Ltd. Tottori Citizen's Electricity(とっとり市民電力)	Energy	THE TOTTORI BANK, LTD	2023/3/28	-	Rating & Investment Information, Inc.	-		100% renewable energy use by 2030	To motivate borrowers to achieve SPTs, the incentive design reduces the interest rate upon achievement.	Once a year over the term of the loan, the borrower will report to its sales offices the actual results of KPIs that show the progress in achieving SPTs and the results of verification by a third-party professional organization, etc. as a report. In principle, the contents of the reports will not be made public on the borrower's website, etc.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Norinchukin Bank	2023/3/27	10 years	Japan Credit Rating Agency, Ltd.	3.5	billion yen	①CO₂ emission reduction rate (Target for FY2030: 80% reduction from FY2019) ②Number of properties with ZEB certification:5 buildings	In order to incentivize the realization of JRE's sustainability strategy, the timing of interest rate review is set multiple times until the repayment date arrives, and the progress of SPTs is linked to the loan terms and conditions, etc.	JRE plans to disclose the performance of KPIs to lenders once a year. In addition, JRE plans to obtain third-party verification of the progress of the SPTs established under the loan from an external certification body.
Kao Corporation	Chemical Industry	Sumitomo Mitsui Banking Corporation	2023/3/27	4 years	-	-		At least 2 A ratings out of CDP Climate Change/Forest/Water Security Scores	Lending terms are linked to interest rate terms based on the degree of achievement of the SPTs.	-
MK Taxi (エムケイ)	Transportation	Kyoto Chuo Shinkin Bank	2023/3/27	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 10,764.4 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022 11,919.3t (-5.1%) FY2023 11,805.4t (-6.0%) FY2024 11,735.9t (-6.5%)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
New Horizon Capital Co., Ltd.	Finance (including REITs)	Syndication method (Arranger:Aozora Bank, Ltd.) The Joyo Bank, Ltd.　etc.	2023/3/27	-	Rating & Investment Information, Inc.	-		Acquisition of shares in KAIXIA Corporation, which is expected to make a significant contribution to reducing environmental impact.(LBO)	The interest rate will be reduced in case of achievement of SPTs or increased in case of non-achievement of SPTs, and whether the changed interest rate is cumulative or not will be considered on a case-by-case basis, taking into account the borrower's business characteristics and the details of the SPTs.	The borrower shall submit annually over the term of the loan the actual results of the KPIs and the results of the verification by a third-party professional organization that shows the achievement status of the SPTs through documents, web pages, and other publicly available materials. The content of the reporting will not be made public on the borrower's website.
RESIDENTIAL REAL ESTATE Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/27	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of CO₂ emissions per 100 million yen of sales (FY2022 basis) FY2023: 2.70%, FY2024: 5.40%, FY2025: 8.10%, FY2026: 10.80%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Someno's TOFU Co.,Ltd	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/3/27	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions from business activities(t-CO₂) (actual results: FY2021 (April 2021 - March 2022) CO₂ emissions 510.13 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2023: 482.58 (-5.4%) FY2024: 468.81 (-8.1%) FY2025: 455.04 (-10.8%) FY2026: 441.26 (-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
YAMAYOSHI KOGYO	Real estate and construction	The Chiba Bank, Ltd.	2023/3/27	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂) FY2022: 819.00, FY2023: 796.28, FY2024: 773.55, FY2025: 750.82, FY2026: 728.10	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Aki Metal Industries Ltd.	Manufacturing	The Hiroshima Bank, Ltd.	2023/3/24	5 years	HIROGIN area design Co. Ltd.	0.03	billion yen	①Male employees taking maternity leave: 100%. ②Improvement of paid leave utilization rate	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
HAMADA PRESS TECHNICAL MFG.CO.,LTD.	Real estate and construction	The Bank of Kyoto, Ltd.	2023/3/24	-	Rating & Investment Information, Inc.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 1,665.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　1,593.0t (－4.4％) FY2023　1,589.4t (－4.6％) FY2024　1,585.9t (－4.8％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
IB Transport Inc.	Transportation	The Chiba Bank, Ltd.	2023/3/24	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Reduction rate of CO₂ emissions per ton-kilometer transported (FY2022 basis)　 FY2023: 1.24%, FY2024: 2.48%, FY2025: 3.72%, FY2026: 4.96%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	Syndication method (Arranger:Daishi Hokuetsu Bank, Ltd、The Gunma Bank,Ltd.) Daishi Hokuetsu Bank, Ltd、The Gunma Bank,Ltd.、The Chugoku Bank, Ltd、THE SHIGA BANK，LTD．、THE TOHO BANK, LTD.	2023/3/23	-	Rating & Investment Information, Inc.	-		Maintain Leadership Level (A, A-) on CDP Climate Change Score	Funding interest rate terms and conditions are linked to Ricoh Leasing's achievement of SPT, which acts as an incentive to achieve SPT.	Ricoh Leasing discloses the KPI scores as of the last day of each fiscal year (March 31) and information that may affect the achievement of the SPT (e.g., setting and updating sustainability strategies, formulating and implementing the action plan, etc.) as environmental and social activity results on its website annually.
JUN HOME	Real estate and construction	Tsukuba Bank, Ltd.	2023/3/22	-	Rating & Investment Information, Inc.	-		Increase in ZEH conversion rate(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
SATO MANUFACTURING CO.,LTD.	Manufacturing	THE HYAKUGO BANK,LTD.	2023/3/22	-	Rating & Investment Information, Inc.	-		Greenhouse gas emission reduction rate (compared to FY2021) FY2023: 9.34%, FY2024: 14.01%, FY2025: 18.68%, FY2026: 23.35%, FY2027: 28.02%, FY2028: 32.69%, FY2029: 37.36%, FY2030: 42.00%	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2023/3/20	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.3	billion yen	CO₂ emission reduction rate per 100 million yen of consolidated net sales (compared to FY2021) (actual results in FY2021: 0.5674 (t-CO₂/100 million yen)) 【Target】 (Figures in parentheses indicate CO₂ emissions per 100 million yen of consolidated net sales (t-CO₂/100 million yen)) FY2023: 10.2% (0.5095) FY2024: 15.3% (0.4806) FY2025: 20.4% (0.4517) FY2026: 25.5% (0.4227)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Toko Holdings (東光ホールディングス)	Manufacturing	The Chiba Bank, Ltd.	2023/3/20	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.12	billion yen	CO₂ emission reduction rate (FY 2019 basis) FY2023: 14.38%, FY2024: 16.57%, FY2025: 18.76%, FY2026: 20.94%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
IDOM	Others (including service industry)	Mizuho Bank, Ltd.	2023/3/17	5 years	Rating & Investment Information, Inc.	2	billion yen	Achieve an "A-" or better in the CDP Climate Change Score	Lending terms and conditions are linked to the Company's performance against the SPT, providing an incentive to achieve the SPT's objectives.	Lenders will be notified in writing of the CDP climate change score for the subject year and the response materials already submitted to CDP by the end of December 2024 and December 2026.
JA Mitsui Leasing, Ltd.	Finance (including REITs)	The Norinchukin Bank	2023/3/17	-	Japan Credit Rating Agency, Ltd.	-		① Cumulative amount of renewable energy-related investments and loans by the company and its group companies (FY2021 result: 56 billion yen) 【Target】 (billion yen) FY2025 2500 FY2026 3,000 FY2027 3,500 FY2028 4,000 FY2029 4,500 FY2030 5,000 ②Greenhouse gas emissions of the company and domestic group companies (Scope 1 & 2) 【Target】 (compared to FY2021) FY2025 -40% FY2026 -42% FY2027 -44% FY2028 -46% FY2029 -48% FY2030 -50%	Arrangements are in place to change financial characteristics based on the achievement of SPTs.	Information that may affect KPI performance/SPTs achievement and details of emission credits purchased or donated, reported only to the loan lender
SAYS Co., Ltd.	Real estate and construction	The Joyo Bank, Ltd.	2023/3/17	-	Rating & Investment Information, Inc.	0.1	billion yen	Gradually increase the ZEH ratio each fiscal year from 92% in the fiscal year ending February 2024 to 96% in the fiscal year ending February 2027	It is designed to look at the achievement of the SPT in each year and reduce the interest rate in the event of achievement, but to reduce it another level if it is achieved again during the loan term (up to a maximum of two reductions).	SAYS Co., Ltd. is required to submit materials showing the status of achievement of SPTs verified by a third party by the SPT reporting deadline. In addition, the results of KPI (ZEH ratio) will be disclosed on its website.
KISHUN.Inc	Manufacturing	The Chiba Bank, Ltd.	2023/3/15	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per million yen of sales (t-CO₂) FY2022: 0.00209, FY2023: 0.00204, FY2024: 0.00198, FY2025: 0.00192, FY2026: 0.00186	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Itsuji Shokusan Co. (井辻食産)	Food, Beverages, Tobacco, etc.	The Hyakujushi Bank, Ltd.	2023/3/13	-	114 Economic Research Institute	-		Reduce food waste per million yen of sales in the noodle manufacturing sector to 115.0 kg or less annually.	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Japan Real Estate Investment Corporation	Finance (including REITs)	SBI Shinsei Bank, Limited	2023/3/13	10 years	SBI Shinsei Bank, Limited Sustainable Impact Development Division,Sustainable Impact Assessment Department	2.5	billion yen	① Reduce total CO₂ emissions by 80% by FY2030 from 102,942 t-CO₂ in FY2019 ② Acquire ZEB certification under BELS (including Nearly ZEB, ZEB Ready, and ZEB Oriented) / Increase the number of ZEB-owned buildings from 2 in FY2021 to 5 by FY2030	Incentives in loan terms (interest rates, information disclosure, etc.)	Periodic monitoring of the achievement of the Sustainability Goals
YAMATO JYUKEN, INC	Real estate and construction	The Hiroshima Bank, Ltd.	2023/3/13	5 years	HIROGIN area design Co. Ltd.	0.2	billion yen	ZEH commissioning rate: Achieve 80% annually from FY2023 to FY2027 (Actual ZEH commissioning rate: 49% in FY2016, 70% in FY2017, 76% in FY2018, 73% in FY2019, 80% in FY2020, 80% in FY2021)	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Kasaoka Express Co.,Ltd.	Transportation	The Hiroshima Bank, Ltd.	2023/3/10	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Increase in the number of eco-friendly vehicles owned (actual results: 27 in FY2019, 30 in FY2020, 32 in FY2021) 【Target】 (compared to previous year, total number of eco-friendly vehicles in parentheses) FY2023: +4 units (40 units) FY2024: +4 units (44 units) FY2025: ＋4 units (48 units) FY2026: +4 units (52 units) FY2027: +4 units (56 units)	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Tsukada Riken Industry Co., Ltd.	Manufacturing	THE HACHIJUNI BANK,LTD.	2023/3/10	-	Rating & Investment Information, Inc.	0.2	billion yen	Sales of functional plating (100 million yen) (2022/5 results: 310 million yen) 【Target】 2025/5 800 million yen (approx. 2.5 times the 2025/5 level) 2026/5 930 million yen (approx. 3 times the 2025/5 level)	It is designed to reduce the interest rate if the May 2025 target is met, and to further reduce the interest rate from the reduced level if the next determination, the May 2026 target, is met.	Tsukada Riken Industry will submit to the lender, by the SPT reporting deadline, materials showing the status of SPT achievement in the immediately preceding period.
Watami Co., Ltd.	Wholesale and retail trade	Sumitomo Mitsui Trust Bank, Limited	2023/3/8	-	Rating & Investment Information, Inc.	-		To obtain certification of the Recycling Business Plan at all Watami's lunchbox factories (5 factories) by September 2026.	It is designed to look at the achievement of the SPT and reduce the loan interest rate if it is achieved.	Watami will report the progress of the SPT to the lender once a year. Watami will also disclose the progress on its website.
tanaka-reisetu (田中冷設工業)	Real estate and construction	Tsukuba Bank, Ltd.	2023/3/7	-	Rating & Investment Information, Inc.	-		Increase in sales of emergency power generation equipment(KPI)	The incentive design is designed to check the achievement of SPTs annually and reduce the interest rate when they are achieved.	In principle, once a year, the status of achievement of SPTs shall be reported to Tsukuba Bank's branch offices using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work. In principle, the contents of the reports on the borrower's website, etc. will not be disclosed to the public.
IGUCHI ISSEI CO. LTD.	Manufacturing	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions by 2.7% each fiscal year from the fiscal year ending March 2024 onward.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Ishizaka Electric Industry Co., Ltd.	Manufacturing	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Introduce at least one next-generation vehicle each fiscal year.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
KANTO RESOURCES CO.LTD.	Transportation	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions, calculated as "greenhouse gas emissions divided by net sales," by 2.7% each fiscal year based on the base year of September 2022.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Katagiri Shoten Co., Ltd. (片桐商店)	Real estate and construction	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions by 2.7% per fiscal year as a percentage of sales, based on the fiscal year ending November 2022.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
KOMOTO INDUSTRIES.	Real estate and construction	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Introduce at least one next-generation vehicle each fiscal year, aiming for an introduction rate of at least 60% for next-generation vehicles.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
KURISYOKU Co. Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Introduce at least one next-generation vehicle each fiscal year, aiming for an introduction rate of at least 50% for next-generation vehicles.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
MEZAKI STEEL WORKS CO.,LTD.	Manufacturing	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions, calculated as "CO₂ emissions divided by net sales," by 2.7% each fiscal year, based on the fiscal year ending September 30, 2022.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Mimatsu Foods Co., Ltd.	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	2023/1～3	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions at the headquarters factory by 46.0% from the FY2013 level by FY2030.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Senko Corporation (センコーコーポレーション)	Transportation	The Ogaki Kyoritsu Bank, Ltd	2023/3/1	-	Rating & Investment Information, Inc.	0.7	billion yen	Increase Universal Ecology's "cumulative installed PV generation capacity" from FY2019 results to approximately double in FY2028. (actual results:Cumulative installed power generation capacity: 114,440 in FY2019, 123,657 in FY2020 (6.2% of the previous year), 134,171 in FY2021 (8.5% of the previous year)) 【Target】 (Cumulative installed power generation capacity (㎾), figures in parentheses are year-on-year changes) FY2022 145,500 (8.4%) FY2023 158,000 (8.6%) FY2024 171,500 (8.5%) FY2025 186,000 (8.5%) FY2026 201,500(8.3%) FY2027 218,000 (8.2%) FY2028 235,500 (8.0%) Long-term target FY2029 254,000 (7.9%)	It is designed to check the achievement of the SPT each year and reduce the applicable spread if the SPT is achieved.	Senko Corporation will report to the lender on the results of the KPIs at the end of each fiscal year.
Taisei Logistics Co., Ltd. (タイセイ物流)	Transportation	The Gunma Bank,Ltd.	2023/3/1	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions by 2.0% each fiscal year, calculated as "CO₂ emissions divided by {weight transported (t) x distance transported (km)}" for each fiscal year for sales trucks used from the fiscal year ending June 30, 2024 onward.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
Toho Industry Co., Ltd. (東朋産業)	Others (including service industry)	The Gunma Bank,Ltd.	2023/3/1	-	Rating & Investment Information, Inc.	-		Introduce at least two next-generation vehicles each fiscal year.	Incentives are designed to check the achievement of SPTs annually and to reduce interest rates when they are achieved.	In principle, once a year, the status of achievement of the SPTs shall be reported to Gunma Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Hokuriku Bank, Ltd.	2023/2/28	-	Japan Credit Rating Agency, Ltd.	-		Reduce GHG emissions (total, Scope 1 and 2) by 50% by FY2030 compared to FY2018	Financial characteristics will change if the SPT is achieved	Heiwa Real Estate plans to disclose the performance of KPIs to lenders after the end of each fiscal year. Third-party verification of the performance of the SPTs established under the loan will be obtained from an external certification body.
KANEHIRO Co., Ltd.	Manufacturing	The Hyakujushi Bank, Ltd.	2023/2/28	-	114 Economic Research Institute	-		Figures for electricity consumption per million yen of sales 【Target】 2023/5　421.8kwh 2024/5　417.6kwh 2025/5　413.4kwh 2026/5　409.3kwh 2027/5　405.2kwh	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
LINK TRUST (リンク・トラスト)	Real estate and construction	The Chiba Bank, Ltd.	2023/2/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	Percentage of total floor area of ZEH-M properties to total properties constructed (Figures in parentheses indicate the number of ZEH-M properties constructed) Fiscal year ending March 2024: 10.00% (4 buildings) Fiscal year ending March 2025: 11.00% (5 buildings)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MITANI SHINDO CO., LTD.	Manufacturing	The Bank of Kyoto, Ltd.	2023/2/28	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 6,666.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　6,399.2t (－4.0％) FY2023　6,399.2t (－4.0％) FY2024　6,399.2t (－4.0％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
Mitsui Fudosan Co., Ltd.	Real estate and construction	TAIYO LIFE INSURANCE COMPANY	2023/2/28	-	Rating & Investment Information, Inc.	-		Reduce Scope 1 + Scope 2 emissions of the entire Mitsui Fudosan Group by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	In principle, Mitsui Fudosan will disclose the results of KPI for the previous fiscal year by March 15 of each year, regardless of whether or not the SPT has been determined. Mitsui Fudosan will disclose the results of KPIs in its annual ESG reports and other documents.
Motoren Repio Co. (モトーレンレピオ)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/2/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.15	billion yen	Ratio of EVs and PHVs to new car sales FY2023: 6.68%, FY2024: 10.02%, FY2025: 13.36%, FY2026: 16.70%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
SANYO SYOJI CO. LTD.	Others (including service industry)	The Chiba Bank, Ltd.	2023/2/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.2	billion yen	① Volume of industrial waste received (t) <Target> FY2022: 26,682t, FY2023: 26,949t, FY2024: 27,218t, FY2025: 27,490t ② Recycling rate of industrial waste (%) <Target>FY2022～2025：99.0%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Shouri Co. (ショウリ)	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/2/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Plastic packaging material usage per 100 million yen in sales (actual results:Plastic packaging material usage per 100 million yen in sales in FY2021 (Sep. 2021 - Aug. 2022): 329.8 kg/100 million yen) 【Target】 (kg/100 million yen, figures in parentheses indicate reduction rate compared to FY2021) FY2022: 319.3 (-3.2%) FY2023: 308.7 (-6.4%) FY2024: 298.2 (-9.6%) FY2025: 287.6 (-12.8%) FY2026: 277.0 (-16.0%) FY2027: 266.5 (-19.2%) FY2028: 255.9 (-22.4%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Tenshin Co.,Ltd.	Electronic components, devices, information equipment, etc.	The Chiba Bank, Ltd.	2023/2/28	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	Acquisition of certification as a Excellent Health Management Corporation (Bright 500)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Vortex Co., Ltd.	Real estate and construction	The Hiroshima Bank, Ltd.	2023/2/28	5 years	HIROGIN area design Co. Ltd.	0.16	billion yen	Cumulative acquisition rate of BELS certification	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
WILLPLUS Holdings Corporation	Wholesale and retail trade	THE BANK OF FUKUOKA., LTD.	2023/2/28	-	Rating & Investment Information, Inc.	1	billion yen	①Reduce total CO₂ emissions by 27.5% by the end of FY6/2026 (compared to FY2021) ②Switch to renewable energy sources for purchased electricity in all stores by the end of the fiscal year ending June 30, 2025	To motivate borrowers to achieve their SPTs, the SPTs' achievement status is checked annually, and the incentive design reduces the interest rate when the SPTs are achieved.	In principle, the borrower shall report the status of achievement of SPTs once a year to Fukuoka Bank using the prescribed form. The report shall also include prima facie evidence and data necessary for verification work.
OCEAN SYSTEM Corporation	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	2023/2/27	-	Rating & Investment Information, Inc. Daishi Hokuetsu Research & Consulting.Ltd.	1	billion yen	Increase the number of companies opening stores in "Ocean Shopping Arcade" to 211 by the end of March 2027 (103 companies as of the end of January 2023)	In principle, SPT achievement status is checked on an annual basis, and a mechanism has been set up to reduce interest rates according to the level of achievement.	Once a year, Daishi Hokuetsu Research & Consulting will report on the status of SPT achievement based on client information. Disclosure of the reporting information is at the discretion of the client.
Takano Kogyo (高野工業)	Real estate and construction	Tsukuba Bank, Ltd.	2023/2/27	-	Rating & Investment Information, Inc.	-		Improvement of waste recycling rate	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	In principle, once a year, based on the contract signed at the time of loan execution, the status of achievement of SPTs will be reported to Tsukuba Bank's branch offices using the prescribed form. The report will include evidence, data, and other prima facie evidence necessary for verification work. In principle, the contents of the reporting on the borrower's website, etc. will not be disclosed to the public.
Takenaka Suisan (竹中水産)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2023/2/27	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ reduction per 1 million yen of net sales (t-CO₂) FY2023 July：0.671 FY2024 July：0.653 FY2025 July：0.634 FY2026 July：0.615 FY2027 July：0.597	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
WELCO EXPRESS CO.,LTD.	Transportation	The Chiba Bank, Ltd.	2023/2/27	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions from business activities (t-CO₂) (actual results: CO₂ emissions in FY2021 (Oct. 2021-Sep. 2022)　53.49 t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2021) FY2022: 52.05 (-2.7%) FY2023: 50.60 (-5.4%) FY2024: 49.16 (-8.1%) FY2025: 47.71 (-10.8%) FY2026: 46.27 (-13.5%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Mitsuboshi Belting Ltd.	Manufacturing	Syndication method (Arranger: MUFG Bank, Ltd.)	2023/2/22	5 years	Japan Credit Rating Agency, Ltd.	5	billion yen	Reduce CO₂ emissions in FY2025 (8 sites in Japan, Scope 1 and 2) by 27% compared to FY 2013	If the SPT is not achieved, the interest rate terms are arranged to change.	The Borrower plans to disclose progress on the performance of the KPIs to the Lenders and JCR in September of each year. In addition, it plans to obtain third-party verification of the performance of the SPTs established under the Loan by an external certification body.
ISHIDA　PLASTIC CO., LTD.	Manufacturing	The Hiroshima Bank, Ltd.	2023/2/20	7 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Increase in sales of recycled plastics division	Offer preferential interest rates when SPTs are achieved.	Once a year, the SPTs achievement status is defined as a confirmation of the company's achievement of the SPTs with the value of the company's fiscal year. A company is required to obtain confirmation from Hirogin Area Design before conducting reporting. Public disclosure of reporting information is encouraged.
Sakashita Iron Works (坂下鉄工所)	Manufacturing	The Bank of Kyoto, Ltd.	2023/2/20	-	Japan Credit Rating Agency, Ltd.	-		Reduction of CO₂ emissions from business activities (Actual emissions in base year: 186.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2022　178.5t (－4.1％) FY2023　178.0t (－4.4％) FY2024　177.5t (－4.7％)	Incentives such as preferential interest rates are given based on the achievement of SPTs	Emission reduction plans and reduction reports of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
SUMITOMO CHEMICAL COMPANY, LIMITED	Chemical Industry	Development Bank of Japan Inc.	2023/2/17	-	Japan Credit Rating Agency, Ltd.	20	billion yen	Reduce Sumitomo Chemical Group's GHG emissions (Scope 1 + Scope 2) by 50% from the fiscal 2013 level by fiscal 2030	Financial characteristics are arranged to vary depending on the achievement of the SPT.	Sumitomo Chemical will disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing, either on its website, in its Integrated Report, Sustainability Data Book or other disclosure materials.
AEON Co., Ltd.	Wholesale and retail trade	Syndication method (Sustainability Coordinator：The Norinchukin Bank)	2023/2/16	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.
Challenged Japan (チャレンジドジャパン)	Others (including service industry)	The 77 Bank, Ltd.	2023/2/16	-	Rating & Investment Information, Inc.	0.1	billion yen	Maintain 92% or more of the retention rate in job placement support for persons with disabilities every year until 2028.	Designed to vary loan terms (interest rates) for subsequent interest calculation periods by looking at actual KPI values at the end of each fiscal year at the end of March each year.	Challenged Japan will report the performance values of the KPIs to 77 Bank in writing once a year and post them on its website annually.
eneglobal,Inc.	Wholesale and retail trade	The Chiba Bank, Ltd.	2023/2/14	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	-		Generation capacity of in-house developed solar power generation facilities (MW) FY2022：129.9MW FY2023：181.5MW FY2024：265.4MW FY2025：350.0MW FY2026；457.6MW	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
CHUO CONSTRUCTION	Real estate and construction	The Chiba Bank, Ltd.	2023/2/10	-	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	0.1	billion yen	■Interim target: Obtain certification as an Excellent Health Management Corporation ( small and medium size corporation category) ■IFinal goal: Obtain certification as a Excellent Health Management Corporation (Bright 500)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Mitsui Fudosan Logistics Park Inc. (MFLP-REIT)	Finance (including REITs)	Syndication method (Arranger: Sumitomo Mitsui Banking Corporation) Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited、MUFG Bank, Ltd.、The Norinchukin Bank、Daishi Hokuetsu Bank, Ltd、The Yamagata Bank,Ltd、Kiraboshi Bank, Ltd. 、THE BANK OF FUKUOKA., LTD.、THE HACHIJUNI BANK,LTD.、The Chiba Bank, Ltd.、The Joyo Bank, Ltd.、The Keiyo Bank,Ltd.、Shinkin Central Bank、Momiji Bank,Ltd.、The Bank of Kyoto, Ltd.、Mizuho Bank, Ltd.、Mizuho Trust & Banking Co., Ltd.、THE YAMAGUCHI BANK, LTD.、SBI Shinsei Bank, Limited、SUMITOMO LIFE INSURANCE COMPANY、Nippon Life Insurance Company	2023/2/1	4~10 years	Rating & Investment Information, Inc.	10	billion yen	Reduce CO₂ emissions intensity (Scope 1 and 2) of logistics real estate by 60% by the end of 2024, 90% by the end of 2027, and 100% by the end of 2030, compared to 2016.	0.01% or 0.02% reduction in the applicable interest rate for the remaining term upon achievement of SPT	MFLP-REIT will submit prima facie evidence of the performance of the KPI for the previous calculation year to the lender by June 30 of each calculation year. However, in the event that MFLP-REIT publicly announces the same information on its website, etc., the submission of alternative materials will no longer be required. In addition, MFLP-REIT plans to continue disclosing the results of this KPI on its website until 2030.
MUFG Private Reit, Inc.	Finance (including REITs)	Syndication method (Arranger: MUFG Bank, Ltd.) MUFG Bank, Ltd.、Development Bank of Japan Inc. 、Resona Bank,Ltd.、THE YAMAGUCHI BANK, LTD.、The Chiba Bank, Ltd.	2023/2/1	-	Japan Credit Rating Agency, Ltd.	4.8	billion yen	Obtain a high rating (4 stars (★★★★)) in the GRESB rating	The arrangement is for financial characteristics to vary depending on the achievement of the SPT.	The status of achievement of the established KPIs/SPTs will be disclosed annually to lenders and on the Fund's website annually.
Tanak (タナック)	Manufacturing	The Ogaki Kyoritsu Bank, Ltd	2023/2/1	-	Rating & Investment Information, Inc.	0.1	billion yen	Raise Tanak's sales in the medical field to about four times by FY2027 from the FY2022 level.	It is designed to look at the achievement of the SPT target each period and lower the applicable spread if it is achieved.	Report annually to the lender on the results of KPIs at the end of each period.
AEON Co., Ltd.	Wholesale and retail trade	Development Bank of Japan Inc.	2023/1/31	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	・AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.  AEON will report to the lender on the status of SPT achievement (and planned donation recipients, if any) by the SPT determination date.
AEON Co., Ltd.	Wholesale and retail trade	Sumitomo Mitsui Trust Bank, Limited	2023/1/31	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	・AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.  AEON will report to the lender on the status of SPT achievement (and planned donation recipients, if any) by the SPT determination date.
Earth Com Inc.	Energy	The Chiba Bank, Ltd.	2023/1/31	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions reductions from sales of solar power generation equipment (2021/11 result 4,087.0t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate increase rate from FY2021) 2023 /11 5,880.9 (43.9%) 2024 /11 6,825.0 (67.0%) 2025 /11 7,581.2 (85.5%) 2026 /11 8,337.3(104.0%)	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Hiroshima Sawai Pharmaceutical Co. Ltd. (広島沢井薬品)	Wholesale and retail trade	The Hiroshima Bank, Ltd.	2023/1/31	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Improving the annual paid leave utilization rate and 100% of male employees taking childcare leave	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	Hiroshima Sawai Pharmaceutical Co. Ltd. intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. It intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	THE SHIZUOKA BANK, LTD.、THE YAMANASHI CHUO BANK, LTD.	2023/1/31	-	Rating & Investment Information, Inc.	-		Maintain the highest rated "Leadership Level" in the CDP Climate Change Score	The characteristics of the loan change depending on the achievement of the SPTs, with interest rates stepping down when the SPTs are achieved.	Ricoh Leasing will disclose the status of achievement of the set KPIs against the SPTs every year as the results of its environmental and social activities posted on its website.
TOUZAKI CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	2023/1/31	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduction rate of CO₂ emissions per m3 of ready-mixed concrete transported (%)(compared to FY2021) FY2022：4.67％, FY2023：2.48%, FY2024：3.72%, FY2025：4.96%	Status of achievement of SPTs is checked on an annual basis in principle, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
WILLPLUS Holdings Corporation.	Wholesale and retail trade	Mizuho Bank, Ltd.	2023/1/31	10 years	Rating & Investment Information, Inc.	2	billion yen	Obtain an "A-" or better in the CDP Climate Change Score	The loan is designed to provide a preferential interest rate if the SPT target is met.	Notify lenders in writing of the CDP Climate Change Score for the applicable year and any response materials already submitted to CDP by the end of December of each year.
DAISHIN CONSTRUCTION Co., ltd.	Real estate and construction	The 77 Bank, Ltd.	2023/1/27	-	Rating & Investment Information, Inc.	0.3	billion yen	Increase the number of custom-built houses delivered that meet Primary Energy Consumption Grade 6 by 10 houses per year until 2030.	Reduce the spread if the SPT is achieved.	Daishin Kensetsu will submit the actual KPI results for each fiscal year in writing to The 77 Bank by the end of April each year and disclose them on its website.
AIZAWA Concrete Corporation	Manufacturing	THE HOKKAIDOBANK,LTD.	2023/1/26	-	Rating & Investment Information, Inc.	-		Significantly increase the production of self-healing concrete "Basilisk" (FY2021 result: 8,426 m3 , CO₂ reduction: 0.1 million tons-CO₂) 【Target】 (m3 , figures in parentheses indicate CO₂ reduction (10,000 tons-CO₂)) FY2022 13,200 (0.17) FY2023 15,600 (0.2) FY2024 23,400(0.3) FY2025 62,600(0.8) FY2026 93,800(1.2) FY2027 133,000(1.7) FY2028 153,400(2) FY2029 157,000(2) FY2030 164,200(2.1) FY2031 172,000(2.2) FY2032 172,000(2.2) FY2033 179,800(2.3) FY2034 187,600(2.4) FY2035 211,115(2.7)	Preferential interest rate spread based on SPT achievement	AIZAWA Concrete Corporation will submit materials to the lender by the SPT reporting deadline that show how the SPT was achieved in the most recent fiscal year. In addition, AIZAWA Concrete Corporation will post the information on its website.
Z Holdings Corporation	Others (including service industry)	Syndication method (Arranger:Mizuho Bank, Ltd., Sumitomo Mitsui Banking Corporation, MUFG Bank, Ltd., Sumitomo Mitsui Trust Bank, Limited, Crédit Agricole Corporate and Investment Bank)	2023/1/26	5 years	Rating & Investment Information, Inc.	20billion yen	billion yen	80% or more of the electricity used by the ZHD Group is from renewable energy sources (Determined based on FY2024 and FY2025 actuals) (actual results：7.90% in FY 2018, 12.31% in FY 2019, 11.76% in FY 2020, 37.39% in FY 2021)	The interest rate terms will be reflected as follows depending on the achievement/non-achievement of the SPT. ① If the SPT is achieved for FY2024 , the interest rate for interest periods beginning on or after the determination date for FY2024 will be reduced. ② If the SPT is not achieved in FY2024 and the SPT is achieved in FY2025, the interest rate will not change. ③ If the SPT is not achieved for both FY2024 and FY2025 results, the interest rate for the interest period beginning on or after the determination date for FY2025 results will be increased.	Starting in 2023, Z Holdings will publish the previous year's KPI performance figures on its website every December and report them to all lenders through the agent, Mizuho Bank.
JUNSEI-SYOKUHIN MARUSHIMA Co., LTD.	Food, Beverages, Tobacco, etc.	The Hiroshima Bank, Ltd.	2023/1/25	7 years	HIROGIN area design Co. Ltd.	0.15	billion yen	Increase in sales of JAS-certified organic products and products using JAS organic raw materials	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	JUNSEI-SYOKUHIN MARUSHIMA Co., LTD. intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. It intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
Sumitomo Mitsui Trust Panasonic Finance Co., Ltd.	Finance (including REITs)	Syndication method (Arranger: Sumitomo Mitsui Trust Bank, Limited) Ashikaga Bank, Gunma Bank, Shikoku Bank, Joyo Bank, Daishi Hokuetsu Bank, Hachijuni Bank, Higashi-Nippon Bank, Hiroshima Bank, Hokuriku Bank, Minato Bank	2023/1/25	5 years	Japan Credit Rating Agency, Ltd.	10billion yen	billion yen	SPT1: Achievement of 120 cumulative contracts for the SDGs "Thank You" project by the end of the third year SPT2: Cumulative number of Eco-Cute contracts at the end of the third year: 13,500 SPT3: Achieve 100% reuse and recycling rate of PCs returned to the Company (maintained 100% for 3 years)	Financial characteristics of the arrangement change depending on whether or not the SPT is achieved.	Sumitomo Mitsui Trust Panasonic Finance will have the KPI figures verified by an independent third party on an annual basis until the point at which the achievement of the SPTs is confirmed, and to disclose the verification results to the lender in a prescribed report.
Fujiwara-Mecena Construction (藤原メセナ建設)	Real estate and construction	The Chugoku Bank, Ltd	2023/1/24	5 years	Okayama economic research institute	0.05	billion yen	CO₂ emission reduction rate per construction volume (%) 【Target】 (compared to the previous year) FY2023: -1.5% FY2024: -1.5% FY2025: -1.5% FY2026: -1.5% FY2027: -1.5%	Reduction of the applicable interest rate by up to 0.2% per year, depending on the achievement of SPT.	・Report to the Chugoku Bank once a year on the status of funds allocated (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・The Okayama Institute of Economic Research will confirm the appropriateness of the report.
SBI Estate Finance Co.,Ltd.	Finance (including REITs)	The Hyakujushi Bank, Ltd.	2023/1/23	-	114 Economic Research Institute	-		Number of properties to be acquired by SBI Smile in the leaseback business and the amount of acquisition	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
MARUSHO	Others (including service industry)	THE HYAKUGO BANK,LTD.	2023/1/20	-	Rating & Investment Information, Inc.	-		Reduction of Greenhouse Gas Emissions (compared to the fiscal year ended March 31, 2022) FY2023：4.67％, FY2024：9.34％, FY2025：14.01％, FY2026：18.68％, FY2026：23.35％	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report annually on the status of SPTs achievement to Hyakugo Bank's sales offices over the term of the loan. The contents of the reports will not be made public on the borrower's website.
House Craft Co. (ハウスクラフト)	Real estate and construction	THE HYAKUGO BANK,LTD.	2023/1/13	-	Rating & Investment Information, Inc.	-		Percentage of HEAT20 G2 grade homes delivered per year in new housing units 【Target】 2023/11 30% 2024/11 35% 2025/11 40% 2026/11 45% 2027/11 50%	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	Hyakugo Bank will receive reports from the borrowers on the appropriation of procured funds and the effects of environmental improvements on an annual basis.
Suzuden	Energy	The Bank of Nagoya, Ltd.	2023/1/6	10 years	Rating & Investment Information, Inc.	0.086	billion yen	Reduce CO₂ emissions by 4.2% compared to the FY2021 level every year starting from the FY2022 fiscal year as a milestone to achieve the 37.8% CO₂ reduction target (SBT "1.5°C target" level) by FY2030 compared to the FY2021 level.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Suzuden will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
FUJI CLEAN CO.,LTD.	Energy	The Hyakujushi Bank, Ltd.	2022/12/30	-	114 Economic Research Institute	-		Energy consumption intensity at water treatment facilities at final disposal sites	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
GARDEN GROUP CO.,Ltd	Others (including service industry)	The Musashino Bank, Ltd	2022/12/30	-	Rating & Investment Information, Inc. Bugin Economic Research Institute, Ltd.	-		Reduction rate of annual electricity consumption	Achievement of SPTs is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	The Borrower will report its performance on SPTs to Musashino Bank and BGI at least once a year over the term of the loan. The contents of the reports will not be made public on the Borrower's website or other media.
KOCHI Co.,Ltd.	Manufacturing	The Hiroshima Bank, Ltd.	2022/12/30	5 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Percentage reduction in CO₂ emissions by reducing printing losses FY2022: 50% of the previous year FY2023: 20% of the previous year FY2024: 20% of the previous year FY2025: 20% of the previous year FY2026: 20% of the previous year	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	KOCHI intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. KOCHI intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
Suzunari Inc.	Agriculture, forestry, fishing	The Norinchukin Bank	2022/12/30	-	Rating & Investment Information, Inc.	-		Reduce the sum of Scope 1 and Scope 2 GHG emissions by the fiscal year ending August 31, 2025.	The SPTs' achievement status is checked annually, and the incentive design reduces the interest rate for the next applicable interest rate period when the SPTs are achieved.	Over the term of the loan, the borrower will report annually to the front office of The Norinchukin Bank on reports describing the status of achievement of SPTs and the results of verification regarding the actual performance of KPIs, in accordance with the terms and conditions of the Norinchukin SLL agreement.
kankyo-station corporation.	Real estate and construction	The Chiba Bank, Ltd.	2022/12/29	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions from business activities (kg-CO₂) May. 2022 - Apl. 2023：8,763.3 t-CO₂ May. 2023 - Apl. 2024：8,520.1t-CO₂ May. 2024 - Apl. 2025：8,276.9t-CO₂ May. 2025 - Apl. 2026：8,033.8t-CO₂ May. 2026 - Apl. 2027：7,790.6t-CO₂	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
UNITED TRADE Corporation	Wholesale and retail trade	The Chiba Bank, Ltd.	2022/12/29	-	Chibagin Research Institute Corporation	0.1	billion yen	Ratio of electric motorcycles to total motorcycle sales FY2024：5.0％ FY2025：6.7％ FY2026：8.4％	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Heiwa Real Estate Co., Ltd.	Real estate and construction	North Pacific Bank,Ltd.	2022/12/28	-	Japan Credit Rating Agency, Ltd.	-		Reduce GHG emissions (total, Scope 1 and 2) by 50% by 2030 compared to FY 2018	Financial characteristics of the arrangement change depending on whether or not the SPT is achieved.	Heiwa Real Estate plans to disclose the performance of KPIs to Chiba Bank after the end of each fiscal year. The SPT performance established under the loan is scheduled to be verified by an external certification body.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE AICHI BANK, LTD.	2022/12/28	-	Rating & Investment Information, Inc.	1	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE OITA BANK,LTD.	2022/12/28	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
suzuka group (鈴鹿グループ)	Real estate and construction	THE AICHI BANK, LTD.	2022/12/28	5 years	Rating & Investment Information, Inc.	0.2	billion yen	Significantly increase the amount of derelict farmland to be acquired or leased from farmers for the installation of farm-based solar power plants.	It is designed to reduce loan terms for subsequent interest calculation periods based on the achievement of KPIs at the end of each fiscal year in September of each year.	The Suzuka Group shall report the progress of the KPI to the lender once a year, and shall report in writing to the lender and post on its website annually the area of farmland acquired, which is a KPI.
DIAMOND ELECTRIC HOLDINGS.	Manufacturing	Syndication method (Arranger: Sumitomo Mitsui Banking Corporation) The Kiyo Bank, Ltd. 、The Shoko Chukin Bank，Ltd.、THE TOTTORI BANK, LTD、MUFG Bank, Ltd.、Resona Bank,Ltd.	2022/12/27	9 years and 9 months	DNV GL BUSINESS ASSURANCE JAPAN K.K.	2	billion yen	① Reduce CO₂ emissions ( intensity) associated with business activities by 40% at domestic sites and 10% at overseas sites by FY2031 (compared to FY2020). ② Increase by 100% (compared to FY2021) the amount of CO₂ reduction contribution linked to the sales target of in-house products that contribute to CO₂ reduction by FY2031.	Interest rates vary depending on the degree of achievement of SPTs.	At least once a year, Diamond Electric Holdings will publish the required information on its website or report it to the lender.
Leben Clean Energy Co.,Ltd.	Energy	THE TOWA BANK, LTD	2022/12/27	10 years	Rating & Investment Information, Inc.	1	billion yen	In terms of the cumulative output (kW) of renewable energy power generation facilities developed by the company and through the acquisition of existing properties in operation ① Increase by 15,000 kW annually (actual results: FY2018 1,856㎾, FY2019 2,043㎾, FY2020 2,549㎾, FY2021 22,681㎾, FY2022 estimate 20,000㎾) ② Increase the average annual output by 15,000 kW (exceeding the planned cumulative output) (actual results:FY2018 1,856㎾, FY2019 3,899㎾, FY2020 6,448㎾, FY2021 29,129㎾, FY2022 estimate 49,129㎾)	It is designed to reduce the loan terms during the interest calculation period when SPTs are achieved.	Raven Clean Energy will report annually to the lender on the progress of the SPTs. Data on renewable energy generation facilities, a KPI, will be reported in writing to the lender.
Spread Co., Ltd.	Agriculture, forestry, fishing	THE SHIGA BANK，LTD．	2022/12/27	-	Rating & Investment Information, Inc.	0.6	billion yen	SPTs① Production Volume per Labor Hour SPTs② Energy consumption per production volume at Kameoka Plant and Techno Farm Keihanna	Reduce the spread if both SPTs are achieved.	Spread will report in writing to the lender, Shiga Bank, on the actual performance of the KPI.
TAISEI CORPORATION	Real estate and construction	The Norinchukin Bank	2022/12/27	5 years	Rating & Investment Information, Inc.	-		Achieve a Leadership Level (A, A-) on the CDP Climate Change Score	The SPT is designed to check the achievement of the SPT each year after FY2023, increasing the interest rate if the SPT is not achieved and subsequently reducing it to the original rate if it is achieved.	The evaluation results of the CDP Climate Change Score, a KPI, will be disclosed once a year (around December) on the CDP's website. Upon receiving such disclosure, TAISEI will notify the Norinchukin Bank, the lender, of the status of achievement of the SPT by the end of the month following the disclosure each year. In the event that TAISEI posts the evaluation results on its website and communicates such information to the Norinchukin Bank, this shall be substituted.
Kyuden Mirai Energy Company,Incorporated	Energy	The Norinchukin Bank	2022/12/26	10 years	Japan Credit Rating Agency, Ltd.	-		20 development of renewable and other energy sources (including own and equity investments)	If the SPT is achieved, the arrangement is to change the financial characteristics.	Kyuden Mirai Energy will disclose the progress of SPTs, which constitute KPIs, to lenders on an annual basis, after verification by a third-party organization such as an auditing firm.
Toyo Seikan Group Holdings,Ltd.	Manufacturing	Sumitomo Mitsui Banking Corporation	2022/12/26	-	Rating & Investment Information, Inc.	-		Reducing CO₂ emissions in Scope 1 and Scope 2 of the entire Toyo Seikan Group by 4.5% per year (compared to FY2019)	The SPT achievement status for the previous year is determined at the end of September of each year, and the borrowing rate is set to be reduced if the SPT is achieved.	Toyo Seikan GHD will submit prima facie evidence concerning the actual values of KPIs for the previous fiscal year to the lender by the end of September of each fiscal year. However, if Toyo Seikan GHD publicly announces the same information on its website, etc., and the lender recognizes the publicly announced information as prima facie evidence, submission of the material is not required.
Toyo Seikan Group Holdings,Ltd.	Manufacturing	The Gunma Bank,Ltd.	2022/12/26	-	Rating & Investment Information, Inc.	-		Reducing CO₂ emissions in Scope 1 and Scope 2 of the entire Toyo Seikan Group by 4.5% per year (compared to FY2019)	The SPT achievement status for the previous year is determined at the end of September of each year, and the borrowing rate is set to be reduced if the SPT is achieved.	Toyo Seikan GHD will submit prima facie evidence concerning the actual values of KPIs for the previous fiscal year to the lender by the end of September of each fiscal year. However, if Toyo Seikan GHD publicly announces the same information on its website, etc., and the lender recognizes the publicly announced information as prima facie evidence, submission of the material is not required.
AEON Co., Ltd.	Wholesale and retail trade	Resona Bank,Ltd.	2022/12/22	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	・AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.  AEON will report to the lender on the status of SPT achievement (and planned donation recipients, if any) by the SPT determination date.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	Saitama Resona Bank,Limited	2022/12/22	-	Rating & Investment Information, Inc.	-		Maintain the highest rated "Leadership Level" in the CDP Climate Change Score	The characteristics of the loan change depending on the achievement of the SPTs, with interest rates stepping down when the SPTs are achieved.	Ricoh Leasing will disclose the status of achievement of the set KPIs against the SPTs every year as the results of its environmental and social activities posted on its website.
SUMITOMO CHEMICAL COMPANY, LIMITED	Chemical Industry	The Norinchukin Bank	2022/12/21	10 years	Japan Credit Rating Agency, Ltd.	20	billion yen	Reduce the Group's GHG emissions (Scope 1+2) by 50% by FY2030 (compared to FY2013)	Financial characteristics are arranged to vary depending on the achievement of the SPT.	Sumitomo Chemical will disclose the status of achievement of the established KPIs/SPTs at least once a year, either on its website, in its Integrated Report, Sustainability Data Book, or other disclosure materials.
SUMITOMO CHEMICAL COMPANY, LIMITED	Chemical Industry	Sumitomo Mitsui Trust Bank, Limited	2022/12/21	-	Japan Credit Rating Agency, Ltd.	-		Reduce the Group's GHG emissions (Scope 1+2) by 50% by FY2030 (compared to FY2013)	Financial characteristics are arranged to vary depending on the achievement of the SPT.	Sumitomo Chemical will disclose the status of achievement of the established KPIs/SPTs at least once a year, either on its website, in its Integrated Report, Sustainability Data Book, or other disclosure materials.
AEON Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	2022/12/20	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within three months from the date of determination.	・Once a year, AEON shall report to lenders the latest actual results related to KPIs, the progress of SPTs, and information on the latest sustainability strategies related to KPIs and SPTs. However, these reports may be substituted for the reports if the relevant information is disclosed to the public through a website or other means. ・When a donation is made, details of the recipient of the donation, etc., shall be promptly reported to the lender and the Sustainability Coordinator, Chiba Bank.
AEON Co., Ltd.	Wholesale and retail trade	Sumitomo Mitsui Banking Corporation	2022/12/16	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	・AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.  AEON will report to the lender on the status of SPT achievement (and planned donation recipients, if any) by the SPT determination date.
LIFE PORTER (渡辺運輸)	Transportation	The Chugoku Bank, Ltd	2022/12/16	5 years	Okayama economic research institute	0.1	billion yen	Power source composition ratio of in-house generated renewable energy (%) <Target> Feb. 2023 - Jan. 2024: 87.9% or more Feb. 2024 - Jan. 2025: 88.3% or more Feb. 2025 - Jan. 2026: 88.7% or more Feb. 2026 - Jan. 2027: 89.1% or more	Reduction of the applicable interest rate by up to 0.2% per year, depending on the achievement of SPT.	・Report to the Chugoku Bank once a year on the status of funds allocated (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・The Okayama Institute of Economic Research will confirm the appropriateness of the report.
AJINOMOTO CO.,INC.	Food, Beverages, Tobacco, etc.	Syndication method (Arranger: MUFG Bank, Ltd.) 5 financial institutions	2022/12/14	3 years	Japan Credit Rating Agency, Ltd.	100	billion yen	Scope 1 and Scope 2 GHG emissions reduction by 50% in FY2030 (compared to FY2018) 【Results of total GHG emissions in Scope 1 and Scope 2】 (thousands of t-CO₂e, figures in parentheses are compared to FY2018) FY2017 2,317 FY2018 2,213 FY2019 1,974 (11%) FY2020 1,911 (14%) FY2021 1,612 (27%) 【Targets for each fiscal year 】 (thousands of t-CO₂e, figures in parentheses indicate reduction rate compared to FY2018) FY2022: 1,566 (30%) FY2023: 1,500 (32%) FY2024: 1,443 (35%) FY2025: 1,387 (37%) FY2026: 1,331 (40%) FY2027: 1,275 (42%) FY2028: 1,218 (45%) FY2029: 1,162 (47%) FY2030: 1,106 (50%)	If the SPT is not met/achieved, the interest rate will increase/decrease from the interest payment after the judgment date until the next judgment.	Once a year, the following items will be announced on the Ajinomoto website. ・KPI values as of the last day of each fiscal year ・Actual KPI values from the base year (FY2018) ・Information that may affect the achievement of SPT
EXEO Group, Inc.	Real estate and construction	Syndication method (Arranger: Sumitomo Mitsui Trust Bank, Limited)	2022/12/14	-	Japan Credit Rating Agency, Ltd.	15	billion yen	① Reduce greenhouse gas emissions (Scope 1 and 2) in FY2024 by at least 16.8% of the FY2020 level ② Reduce greenhouse gas emissions (Scope 3) in FY2024 by at least 10.0% of the FY2020 level.	If any of the established SPTs are not met, an amount equal to 0.01% of the principal balance will be donated to a qualified donor	EXIO Group will disclose the progress of the SPTs that constitute the KPIs on its website or to lenders on an annual basis.
EXEO Group, Inc.	Real estate and construction	Sumitomo Mitsui Banking Corporation	2022/12/14	-	Japan Credit Rating Agency, Ltd.	-		① Reduce greenhouse gas emissions (Scope 1 and 2) in FY2024 by at least 16.8% of the FY2020 level ② Reduce greenhouse gas emissions (Scope 3) in FY2024 by at least 10.0% of the FY2020 level.	Loan conditions are set that upon non-achievement of SPTs, the EXIO Group will make a donation to an organization that aims to solve environmental and social issues, such as initiatives for decarbonization and human rights protection activities, and support their activities.	EXIO Group will disclose the progress of the SPTs that constitute the KPIs on its website or to lenders on an annual basis.
KYORITSU	Manufacturing	Aozora Bank, Ltd.	2022/12/14	-	Rating & Investment Information, Inc.	-		Reduction of energy-derived CO₂ emissions at Group-owned plants	Lower interest rates if SPTs are achieved or raise rates if not achieved	Once a year, the actual values of KPIs that show the achievement status of SPTs and the results of verification by a third-party professional organization are submitted to the lender as a report through documents, web pages, and other published materials. The contents of the report will not be made public on websites, etc.
Niwa kogyo Co.,Ltd	Wholesale and retail trade	The Bank of Nagoya, Ltd.	2022/12/6	5 years	Rating & Investment Information, Inc.	0.1	billion yen	Reduce CO₂ emissions by 21.0% compared to FY2019 during the five-year period from FY2022 to FY2026 as a milestone to achieve the CO₂ reduction target of 46.2% compared to FY2019 by FY2030.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Niwa kogyo Co.,Ltd will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
AEON Co., Ltd.	Wholesale and retail trade	MUFG Bank, Ltd.	2022/11/30	-	Rating & Investment Information, Inc.	-		Switch 50% of electricity used in stores to renewable energy by 2030 (domestic)	If the SPT is not achieved, the borrower is obligated to donate an amount equivalent to 0.1% of the loan amount within two months from the date of determination.	・AEON will report to lenders once a year on the latest performance figures related to KPIs, the progress of the SPT, and the latest sustainability strategy related to KPIs and the SPT. However, if the relevant information is disclosed to the public through a website or other means, it is possible for the lender to use these reports on its behalf.  AEON will report to the lender on the status of SPT achievement (and planned donation recipients, if any) by the SPT determination date.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Sumitomo Mitsui Banking Corporation	2022/11/30	-	Japan Credit Rating Agency, Ltd.	-		Completion of construction of one large liquefied hydrogen carrier for commercialization demonstration by FY2026	Make arrangements for each finance to change its financial characteristics when SPTs are achieved	Kawasaki Heavy Industries will disclose the progress of the SPTs that comprise the KPIs and other information on an annual basis on its website or in the Integrated Report and other documents, or to lenders.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	The Norinchukin Bank	2022/11/30	-	Japan Credit Rating Agency, Ltd.	-		Completion of construction of one large liquefied hydrogen carrier for commercialization demonstration by FY2026	Make arrangements for each finance to change its financial characteristics when SPTs are achieved	Kawasaki Heavy Industries will disclose the progress of the SPTs that comprise the KPIs and other information on an annual basis on its website or in the Integrated Report and other documents, or to lenders.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Meiji Yasuda Life Insurance Company	2022/11/30	-	Japan Credit Rating Agency, Ltd.	-		① Completion of construction of one large liquefied hydrogen carrier for commercialization demonstration by FY2026 ② More than 225,000 t/year of hydrogen transportable to Japan by FY2031	Make arrangements for each finance to change its financial characteristics when SPTs are achieved	Kawasaki Heavy Industries will disclose the progress of the SPTs that comprise the KPIs and other information on an annual basis on its website or in the Integrated Report and other documents, or to lenders.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Nippon Life Insurance Company	2022/11/30	-	Japan Credit Rating Agency, Ltd.	-		① Completion of construction of one large liquefied hydrogen carrier for commercialization demonstration by FY2026 ② More than 225,000 t/year of hydrogen transportable to Japan by FY2031	Make arrangements for each finance to change its financial characteristics when SPTs are achieved	Kawasaki Heavy Industries will disclose the progress of the SPTs that comprise the KPIs and other information on an annual basis on its website or in the Integrated Report and other documents, or to lenders.
Kinmon Marumatsu Industry (錦門丸松工業)	Manufacturing	The Chugoku Bank, Ltd	2022/11/30	5 years	Okayama economic research institute	0.03	billion yen	Reduction rate of electricity consumption per net sales <Target> (vs. previous year) FY2022: -2.7%, FY2023: -2.7%, FY2024: -2.7%, FY2025: -2.7%, FY2025: -2.7%, FY2026: -2.7%, FY2026: -2.7%	Reduction of the applicable interest rate by up to 0.2% per year, depending on the achievement of SPT.	・Report to the Chugoku Bank once a year on the status of funds allocated (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・The Okayama Institute of Economic Research will confirm the appropriateness of the report.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Keiyo Bank,Ltd.	2022/11/30	-	Rating & Investment Information, Inc.	1	billion yen	・Reduce total direct (Scope 1) and indirect (Scope 2) GHG emissions by 35% (compared to FY2019) ・Reduce total GHG emissions in Scope 3 by 35% (compared to FY2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Higashi-Nippon Bank, Limited	2022/11/30	-	Rating & Investment Information, Inc.	1	billion yen	・Reduce total direct (Scope 1) and indirect (Scope 2) GHG emissions by 35% (compared to FY2019) ・Reduce total GHG emissions in Scope 3 by 35% (compared to FY2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE NISHI-NIPPON CITY BANK, LTD.	2022/11/30	-	Rating & Investment Information, Inc.	-		・Reduce total direct (Scope 1) and indirect (Scope 2) GHG emissions by 35% (compared to FY2019) ・Reduce total GHG emissions in Scope 3 by 35% (compared to FY2019)	Preferential applicable interest rates based on achievement of SPTs	Nomura Real Estate Holdings, Inc. will report emissions for each of Scope 1, 2 and 3 on its sustainability website and in its Sustainability Report, along with information on its sustainability policy and governance.
Takahashi Metal Industries Co., Ltd.	Manufacturing	THE SHIGA BANK，LTD．	2022/11/30	-	Shigagin Keizai Bunka Center CO.,LTD.	0.05	billion yen	Reduce CO₂ emissions (compared to FY2020) to 29.4% by FY2027 (FY2021 result: -10.8%) 【Target for each fiscal year】 FY2022 8.4% FY2023 12.6% FY2024 16.8% FY2025 21.0% FY2026 25.2% FY2027 29.4%	Lending terms and conditions are linked to the achievement of the SPTs, and economic incentives are set.	Takahashi Metal Industries will report to the lender once a year on the status of SPT achievement. After September 2023, Takahashi Metal Industries will report the actual KPI results for the previous year on its website or in writing to the lender by the end of September of each year, after verification by KEIBUN.
WILLPLUS Holdings Corporation.	Wholesale and retail trade	Sumitomo Mitsui Banking Corporation	2022/11/30	5 years	Rating & Investment Information, Inc.	-		SPT-1: To reduce GHG emissions per store (Scope 1 + Scope 2) by 22% in FY 2025 in comparison to FY 2021 SPT-2: To switch to renewable energy for purchased electricity in all stores by the end of FY 2025	Preferential applicable interest rates based on achievement of SPTs	WILLPLUS HD will disclose the KPIs data on its website once a year.
Mitsubishi Estate Logistics REIT Investment Corporation (MEL)	Real estate and construction	Shinsei Bank, Limited	2022/11/29	-	Shinsei Bank, Limited Sustainable Impact Development Division,Sustainable Impact Assessment Department	2	billion yen	SPT-1 Reduce CO₂ emissions (intensity) by 30% from 0.025t-CO₂/m2 in FY2017 by FY2030. SPT-2 Percentage of properties with green building certification: 100% achieved SPT-3 Reduce energy consumption (intensity) by 15% from 50.20 kWh/m2 in FY2017 by FY 2030. SPT-4 GRESB Real Estate Assessment: Continuously achieve 4 stars or more	Interest rate terms are designed to vary depending on the achievement or non-achievement of SPTs	The borrower will report annually to the lender on the progress of the SPT and the evidences. The lender will also publish KPI results on its website over the term of the loan.
NIPPON GAS CO., LTD.	Energy	The Bank of Yokohama,Ltd.	2022/11/29	-	Rating & Investment Information, Inc.	-		Reduction ratio of CO₂ emissions per household of customers who contract with NIPPON GAS gas and electricity combined (compared to FY Mar/2020 results)	It is designed to check the achievement of the SPT and reduce the interest rate if the SPT is achieved.	NIPPON GAS will report annually to the lender on the progress of KPIs and the achievement of SPTs based on verified data, and will disclose such information on its website and in the Integrated Report.
NIPPON GAS CO., LTD.	Energy	Mizuho Bank, Ltd.	2022/11/29	-	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions per household of customers who subscribe to a combined gas and electricity service by at least 23% in the fiscal year ending March 31, 2026, compared with the fiscal year ending March 31, 2020.	It is designed to check the achievement of the SPT and reduce the interest rate if the SPT is achieved.	NIPPON GAS will report annually to the lender on the progress of KPIs and the achievement of SPTs based on verified data, and will disclose such information on its website and in the Integrated Report.
Renewable Japan Co.,Ltd.	Energy	Momiji Bank,Ltd.	2022/11/29	5 years	Rating & Investment Information, Inc.	1	billion yen	Net increase in domestic PV plant capacity to 70 MW for each year through December 31, 2031	Each fiscal year, achievement of the SPT is checked, and if achieved, the prescribed interest rate is designed to be reduced from the first interest calculation period that falls after the SPT determination date; if not achieved, the interest rate returns to the level it was before the reduction was made.	The Borrower shall report to the Lender by March of the following year on its performance in achieving the SPT for the previous year. However, if the borrower posts the information on its website and informs the lender that it has posted the information, the report shall be deemed to have been fulfilled.
SAITOH EIJI SHOTEN (斎藤英次商店)	Wholesale and retail trade	The Chiba Bank, Ltd.	2022/11/29	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emission reduction rate in business activities (Scope 1 and 2) (compared to 2020) ▲23.18% in 2022, ▲24.18% in 2023, ▲25.69% in 2024, ▲27.92% in 2025	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
The Kiyo Lease & Capital Co.,Ltd.	Finance (including REITs)	The Kiyo Bank, Ltd.	2022/11/29	5 years	Rating & Investment Information, Inc. Wakayama Institute for Social & Economic Development	1	billion yen	Annual contract amount (lease and installment) and cumulative amount of equipment contributing to energy conservation and decarbonization (Cumulative total of 2,415 million yen from FY2022 to FY2027)	The interest rate applied during the loan period is determined by the achievement of SPTs.	The Kiyo Lease & Capital shall report in writing to the lender, Kiyo Bank, by the "Reporting Deadline" on the status of achievement of the SPTs, and shall submit materials necessary to verify the status of achievement of the SPTs.
LIFE CORPORATION	Wholesale and retail trade	Syndication method (Arranger: Sumitomo Mitsui Trust Bank, Limited)	2022/11/28	-	Japan Credit Rating Agency, Ltd.	-		SPT-1 Reduce greenhouse gas (Scope 1 and 2) emissions by 90% in FY2025, 75% in FY2028, and 50% in FY2030 compared to FY2013 SPT-2 Reduce food waste per unit of sales by 55% in FY2025, 51% in FY2028, and 49% in FY2030 compared to FY2017	Arrangements that change financial characteristics, such as lowering interest rates if SPTs are achieved or raising interest rates if SPTs are not achieved	LIFE Corporation will disclose KPI performance on its website as of the last day of each fiscal year (the last day of February), the percentage reduction in KPIs from the base year of FY2013 or FY2017, and will also disclose information on the establishment and update of its sustainability strategy, the formulation and implementation of its action plan, and third-party verification reports on greenhouse gas emissions and food waste on an annual basis.
Heiwado (平和堂)	Wholesale and retail trade	THE SHIGA BANK，LTD．	2022/11/24	-	Shigagin Keizai Bunka Center CO.,LTD.	-		Aim to reduce plastic tray consumption per unit production by 25% by FY2030 compared to FY2020 (FY2020 result:17.9 kg/million yen) 【Target for each fiscal year】 FY2022 -10% FY2023 -15% FY2024 -17% FY2025 -19% FY2030 -25％	It is designed to look at the achievement status of the SPT for each year, with different spreads applied for achievement and non-achievement.	Heiwado will report the actual KPI values for the previous year to the lender by the end of June every year after February 2023, either publicly on its own website or in writing, after verification by a third party such as KEIBUN.
Futagawa Holdings (二川ホールディングス)	Finance (including REITs)	The Hyakujushi Bank, Ltd.	2022/11/18	-	114 Economic Research Institute	-		Renewable energy generation by the entire group <Target> (for the period ending June 30): 55,388,199 kwh in 2023; 56,588,199 kwh in 2024; 57,788,199 kwh in 2025; 58,988,199 kwh in 2026; 60,188,199 kwh in 2027	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Kids Corporation Holdings Inc.	Others (including service industry)	MUFG Bank, Ltd.	2022/11/18	-	Japan Credit Rating Agency, Ltd.	-		① Increase the number of contracted daycare centers at Kids Corporation by a certain net number ② Reduce the turnover rate of childcare workers within one year of employment to below a certain level	Arrangements are made to vary financial characteristics based on the achievement of SPTs.	-
NIHON BRONZE CO.,LTD.	Manufacturing	The Chiba Bank, Ltd.	2022/11/18	-	Chibagin Research Institute Corporation	0.3	billion yen	SPT1-Number of environmentally friendly sales and delivery vehicles owned (cumulative) <Target> 2 in 2023, 3 in 2024, 4 in 2025, 5 in 2026 SPT2 - Percentage of paid leave taken by all employees ＜Target>70% in 2023, 80% in 2024, 90% in 2025, 100% in 2026	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE HOKKAIDOBANK,LTD.	2022/11/18	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rate spread based on achievement of SPTs	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Hokuriku Bank, Ltd.	2022/11/18	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rate spread based on achievement of SPTs	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Technos (有限会社テクノス)	Manufacturing	The Chugoku Bank, Ltd	2022/11/7	5 years	Okayama economic research institute	0.06	billion yen	Reduction rate of electricity consumption per net sales ＜Targets＞ (year-on-year) ▲2.7% in FY2022, ▲2.7% in FY2023, ▲2.7% in FY2024, ▲2.7% in FY2024, ▲2.7% in FY2025, ▲2.7% in FY2025, ▲2.7% in FY2025, ▲2.7% in FY2026, ▲2.7% in FY2026, ▲2.7% in FY2026, ▲2.7% in FY2026	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Fuji Corporation Limited	Real estate and construction	The Kiyo Bank, Ltd.	2022/10/31	5 years	Rating & Investment Information, Inc.	1	billion yen	Number of serviced senior housing units in operation <Target> 227 in FY3/2023, 238 in FY3/2024, 249 in FY3/2025, 261 in FY3/2026, 274 in FY3/2027	At the end of each fiscal year in March of each year, the SPT will be reviewed for achievement, and if achieved, the interest rate will be lowered.	Fuji Corporation Limited will report the progress of KPIs to lenders annually; the number of serviced senior housing units, a KPI, will be reported in writing to lenders and posted on the website annually.
Hokkaido Kenseisya	Others (including service industry)	North Pacific Bank,Ltd.	2022/10/31	7 years	Rating & Investment Information, Inc.	0.1	billion yen	To grow sales of surgical linen service business to 235 million yen in the fiscal year ending May 2030	The spread will be lowered if the SPT is achieved each fiscal year.	Hokkaido Kenseisha will report in writing to the lender, North Pacific Bank, on the actual KPI values.
MITSUBISHI ESTATE・SIMON Co.,Ltd.	Real estate and construction	Mizuho Bank, Ltd.	2022/10/31	10 years	Rating & Investment Information, Inc.	4	billion yen	Conversion of 100% renewable energy used for electricity at Mitsubishi Estate and Simon (contribution to "RE100")	Preferential interest rates will be applied when SPT targets are achieved for each fiscal year.	MITSUBISHI ESTATE・SIMON shall disclose the progress of SPT to Mizuho Bank once a year in writing with respect to the ratio of renewable energy for each fiscal year, after third-party verification.
Prime Polymer Co., Ltd.	Chemical Industry	Development Bank of Japan Inc.	2022/10/31	-	-	1	billion yen	KPI: CO₂ emissions from PP production at PRM's Ichihara, Osaka, and Anesaki plants SPT: Reduce the above KPI by 23.8% in FY2030 compared to FY 2013.	Achievement of SPTs is linked to lending conditions and other factors.	Information on the progress and achievement of the SPTs will be reported by Prime Polymer to the Development Bank of Japan once a year, and when the SPTs are achieved, the information will be verified by a third party. Information related to the third-party verification will be disclosed to the public on a regular basis on the website or in the Integrated Report.
Sanyo Syoji CO.,LTD.	Others (including service industry)	THE SAN-IN GODO BANK,LTD．	2022/10/31	-	Rating & Investment Information, Inc.	0.2	billion yen	Reduction rate of CO₂ emissions (compared to FY2018 results) ＜Target＞ FY2022: ▲24%, FY2023: ▲24.4%, FY2024: ▲25%, FY2025: ▲26%, FY2026: ▲27%	A mechanism has been set up to reduce interest rates based on the achievement of SPTs.	Sanyo Shoji will report to San-in Godo Bank once a year on the status of achievement of the SPTs.
Shimada Rubber Industry (島田ゴム工業)	Manufacturing	The Chiba Bank, Ltd.	2022/10/31	-	Chibagin Research Institute Corporation	0.23	billion yen	SPT1 - Number of foreign workers (persons) ＜Target＞ FY2022 9, FY2023 9, FY2024 10, FY2025 10, FY2026 10, FY2027 12, FY2028 12, FY2029 15, FY2030 16 SPT2 - Ratio of foreign workers (%) ＜Target＞ FY2022 40.9%, FY2023 39.1%, FY2024 41.7%, FY2025 41.7%, FY2026 41.7%, FY2027 46.2%, FY2028 46.2%, FY2029 53.6%, FY2030 53.3%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
THE SANKEI BUILDING CO., LTD	Real estate and construction	The Norinchukin Bank	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	The Bank of Kyoto, Ltd.	2022/10/31	10 years	Rating & Investment Information, Inc.	1	billion yen	Reduce total CO₂ emissions of Scope 1+2 in FY2029 to less than 60% of the FY 2013 level as a milestone for reducing CO₂ emissions (Scope 1+2) in FY2030 by 50% of the FY 2013 level.	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	The Keiyo Bank,Ltd.	2022/10/31	-	Rating & Investment Information, Inc.	2	billion yen	Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Shinsei Bank, Limited	2022/10/31	-	Rating & Investment Information, Inc.	4	billion yen	Reduce total Scope 1 and 2 CO₂ emissions in FY2027 to 70% of the FY 2013 level	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	SUMITOMO LIFE INSURANCE COMPANY	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Nippon Life Insurance Company	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Mizuho Bank, Ltd.	2022/10/31	-	Rating & Investment Information, Inc.	2	billion yen	Reduce total Scope 1 and 2 CO₂ emissions in FY2027 to 70% of the FY 2013 level	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Mizuho Trust & Banking Co., Ltd.	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Sumitomo Mitsui Banking Corporation	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total Scope 1 and 2 CO₂ emissions in FY2027 to 70% of the FY 2013 level	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Meiji Yasuda Life Insurance Company	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce CO₂ emissions (Scope 1 and 2) by 40% or more in FY2029 (compared to FY 2013)	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
THE SANKEI BUILDING CO., LTD	Real estate and construction	Resona Bank,Ltd.	2022/10/31	-	Rating & Investment Information, Inc.	-		Reduce total CO₂ emissions from Scope 1 and 2 by 50% by FY2030 compared to FY2013	In FY2028 or FY2030, the achievement status of the previous year's SPTs will be determined, and if not achieved, donations will be selected from "public interest incorporated associations, public interest foundations, international organizations, NPOs authorized by local governments, local governments, and similar organizations that are implementing activities that contribute to the realization of a decarbonized society".	The Sankei Building will report to the lender on the progress of the SPT once a year, and will report the total CO₂ emissions data for KPIs Scope 1 and 2 to the lender and disclose it on its website by the end of September each year.
MITSUBISHI GAS CHEMICAL COMPANY, INC.	Chemical Industry	The Norinchukin Bank	2022/10/28	10 years	DNV GL BUSINESS ASSURANCE JAPAN K.K.	15	billion yen	Reduce GHG emissions by 36% by FY2030 (Scope 1 & 2, compared to FY 2013)	MGC determines incentives or penalties based on triggering events through a predetermined internal process as a change in interest rate or a donation related to a KPI.	MGC will have the status of achievement of SPT verified by an independent external verification organization at least once a year. The results of the verification will be disclosed in a report or integrated report, or in an accessible form such as a website.
Orient Corporation	Finance (including REITs)	Resona Bank,Ltd.	2022/10/28	5 years	Rating & Investment Information, Inc.	2	billion yen	Orico's annual auto loan transaction volume in Southeast Asia (new cars limited to EVs) to be 81.9 billion yen by the fiscal year ending March 2025	The characteristics of the bond/loan will change depending on the achievement of the SPT.	Orico will disclose the progress of KPIs on its website once a year. Orico will also disclose necessary disclosure information on a timely basis as it arises.
OUTSOURCING Inc.	Others (including service industry)	Syndication method (Arranger: Shinsei Bank, Limited) THE BANK OF KOCHI, LTD.、THE SAN-IN GODO BANK,LTD．、San ju San Bank,Ltd.、Shimane bank Ltd.、THE SHIMIZU BANK,LTD、Shinsei Bank, Limited、The Chiba Bank, Ltd.、Tsukuba Bank, Ltd.、THE TOWA BANK, LTD、THE TOTTORI BANK, LTD、The Higashi-Nippon Bank, Limited、The Fukui Bank, Ltd、FUKUSHIMA　BANK	2022/10/27	-	Shinsei Bank, Limited Sustainable Impact Development Division,Sustainable Impact Assessment Department	12	billion yen	①Number of specialists (career change): 8,009 in FY2023, 13,544 in FY2025 ② Number of participants and estimated number of participants in education and training programs such as career advancement education: 66,935 in FY2023, 123,954 in FY2025 ③ Number of productivity improvement specialists: 54,349 in FY2023, 63,370 in FY2025 ④ Number of training sessions for compliance and internal control enhancement: 32 in FY2023 ⑤ Number of town hall meetings held with top management to reform internal culture FY2023: Once a year for two consecutive years ⑥ Number of comments by executives in the Group newsletter aimed at reforming the internal corporate culture: 7 times in FY2023	Loan conditions vary depending on the achievement of SPT.	Information is provided to lenders and the general public at least once a year on the status of achievement of SPTs.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Joyo Bank, Ltd.	2022/10/26	-	Rating & Investment Information, Inc.	2	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
TODA CORPORATION	Real estate and construction	Syndication method (Arranger: MUFG Bank, Ltd.r) THE AICHI BANK, LTD.、 The Aomori Bank, Ltd.、The Akita Bank,Ltd.、The Ashikaga Bank, Ltd.、The Bank of Iwate, Ltd、The Bank of Okinawa, Ltd、THE KAGAWA BANK,Ltd.、Kanagawa Credit Agricultural Cooperative Union (神奈川県信用農業協同組合連合会)、Kansai Mirai Bank, Limited、The Bank of Kyoto, Ltd.、The Keiyo Bank,Ltd.、Saitama Credit Agricultural Cooperative Union (埼玉県信用農業協同組合連合会)、The 77 Bank, Ltd.、The Juroku Bank, Ltd.行、The Joyo Bank, Ltd.、SUMITOMO LIFE INSURANCE COMPANY、The Shinkumi Federation Bank、TAIYO LIFE INSURANCE COMPANY、The Chugoku Bank, Ltd、THE TOHO BANK, LTD.、THE TOCHIGI BANK, LTD.、THE FIRST BANK OF TOYAMA, LTD.、Nagano Credit Agricultural Cooperative Union (長野県信用農業協同組合連合会)、The Bank of Nagoya, Ltd.、THE NISHI-NIPPON CITY BANK, LTD.、The Norinchukin Bank、THE HACHIJUNI BANK,LTD.、The Higashi-Nippon Bank, Limited、THE HYAKUGO BANK,LTD.、THE BANK OF FUKUOKA., LTD.、THE HOKKAIDOBANK,LTD.、MUFG Bank, Ltd.、The Minato Bank, Ltd.行、The Miyazaki Bank, Ltd、The Musashino Bank, Ltd、THE YAMAGUCHI BANK, LTD.	2022/10/26	10 years	Rating & Investment Information, Inc.	30	billion yen	SPT1-Reduce total GHG emissions in Scope 1 and 2 specified in SPT1-SBT by 42% by the end of FY2030 compared to FY2020 SPT2-Reduce 25% of total Scope 3 GHG emissions by the end of FY2030 compared to FY2020, as defined by the SBT.	If any of the SPTs are satisfied on the SPTs determination date, the designated preferential interest rate will be applied for each interest calculation period beginning on the SPTs determination date or any later date, as applicable, in accordance with the requirements for the satisfaction of each SPT.	By the end of September of each fiscal year from FY2023 to FY2031, the actual results of KPIs and the status of achievement of SPTs in the previous fiscal year will be disclosed on the website along with other KPIs and information on the latest sustainability strategy related to SPTs (limited to the extent practically possible).
Mitsubishi Estate Logistics REIT Investment Corporation (MEL)	Real estate and construction	The Norinchukin Bank	2022/10/25	9 years	Japan Credit Rating Agency, Ltd.	2	billion yen	SPT1-CO₂ emissions (FY2030 target: 30% reduction from FY2017 level, on an intensity basis) SPT2-Energy consumption (FY2030 target: 15% reduction from FY2017, on an intensity basis) SPT3 - Green building certification acquisition rate (FY2030 target: 100%) SPT4-GRESB Real Estate Assessment (Target: Continue to obtain at least 4 stars until FY2030)	If SPTs are achieved, arrangements are made to vary financial characteristics based on the time of achievement and the number of SPTs achieved.	After the end of each fiscal year, the performance of KPIs will be disclosed to lenders, etc. via a website. At that time, third-party verification from an external certification organization is scheduled to be obtained for disclosure items related to CO₂ emissions ( intensity) and energy consumption ( intensity).
Everfield (エバーフィールド)	Real estate and construction	The Higo Bank, Ltd.	2022/10/24	10 years	Rating & Investment Information, Inc.	0.22	billion yen	SPT-1 Achieve at least 95% utilization of local timber in FY2025 and beyond. SPT-2 Achieve a ZEH conversion rate of at least 80% in FY2025 and beyond. SPT-3 Number of in-house carpenters: 20 or more by the end of March 2030	The spread will be lowered when all SPTs have been achieved, based on the status of achievement of the SPTs.	Everfield will report the actual performance of KPIs to the lender, Higo Bank, by publishing them on its website.
e-Conexion co.,Ltd	Others (including service industry)	The Chiba Bank, Ltd.	2022/10/14	5 years	Chibagin Research Institute Corporation	0.2	billion yen	Ratio of electricity derived from renewable energy sources <Target> FY2022: 20%, FY2023: 40%, FY2024: 60%, FY2025: 80%, FY2026: 100%.	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
MITSUBISHI ESTATE CO., LTD.	Real estate and construction	The Norinchukin Bank	2022/10/14	11 years	Japan Credit Rating Agency, Ltd.	25	billion yen	SPT1-Achieve 100% of electricity from renewable energy sources in FY2025 SPT2 - Achieve total reduction of CO₂ and other greenhouse gases of 70% in Scope 1 and 2 and 50% in Scope 3 by FY2030 compared to FY19.	The financial characteristics of the arrangement change depending on the achievement of the SPT.	Mitsubishi Estate will disclose the actual results of KPI and the latest information on its sustainability strategy for SPT on its website on an annual basis, and will undergo third-party verification of the status of SPT achievement and disclose the results of such verification as well.
MITSUBISHI ESTATE CO., LTD.	Real estate and construction	The Norinchukin Bank	2022/10/14	6 years	Japan Credit Rating Agency, Ltd.	25	billion yen	SPT1-Achieve 100% of electricity from renewable energy sources in FY2025 SPT2 - Achieve total reduction of CO₂ and other greenhouse gases of 70% in Scope 1 and 2 and 50% in Scope 3 by FY2030 compared to FY19.	The financial characteristics of the arrangement change depending on the achievement of the SPT.	Mitsubishi Estate will disclose the actual results of KPI and the latest information on its sustainability strategy for SPT on its website on an annual basis, and will undergo third-party verification of the status of SPT achievement and disclose the results of such verification as well.
Fujii Store Corporation	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	2022/10/6	-	114 Economic Research Institute	-		Increase in sales volume of Eco-Feed based on our standard (compared to FY2022) ＜Target＞ 1% in 2023, 2% in 2024, 3% in 2025, 4% in 2026, 5% in 2027	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
VOLCAFE LTD.	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	2022/10/5	-	114 Economic Research Institute	-		Growth rate of new contract volume of coffee beans with sustainability certification <Target> FY9/2023: 5% or more of the previous year's level FY9/2024: 5% or more of the previous year's level	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
MIKIFOODS CO.,LTD.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	-		Percentage of non-plastic materials of plastic baskets used in meat processing <Target> 7.50% as of September 30, 2023, 15.00% as of September 30, 2024, 22.50% as of September 30, 2025, and 30.00% as of September 30, 2026	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Asset Inventory, Inc.	Wholesale and retail trade	The Chiba Bank, Ltd.	2022/9/30	5 years	Rating & Investment Information, Inc. Chibagin Research Institute Corporation	-		SPT1 - Reduction rate of CO₂ emissions (compared to FY2017) <Target> -13.54% in 2022, -16.25% in 2023, -18.96% in 2024, -21.67% in 2025, -24.38% in 2026 SPT2-Number of participants in gerontology training (cumulative) <Target> 2,500 in 2022, 5,500 in 2023, 8,500 in 2024, 11,500 in 2025, 14,500 in 2026	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Chocolate Design Holdings(SPC) (チョコレートデザインホールディングス)	Food, Beverages, Tobacco, etc.	The Bank of Yokohama,Ltd.	2022/9/30	-	Japan Credit Rating Agency, Ltd.	-		Indicators to measure market penetration of fair trade chocolate	-	-
Daiei Real Estate & Development	Real estate and construction	Syndication method (Arranger：Saitama Resona Bank,Limited、Aozora Bank, Ltd.) Resona Bank,Ltd.、etc.	2022/9/30	9 years and 6 months	Japan Credit Rating Agency, Ltd.	7	billion yen	Reduce CO₂ emissions by 30% on an intensity basis by FY2030 compared to FY2013	Financial characteristics of the arrangement change depending on whether or not the SPT is achieved.	Daiei Real Estate plans to disclose the performance of the KPIs to the lender at the end of November 2031. In addition, the company plans to obtain third-party verification of the performance of the SPTs established under the loan by an external certification body.
DEVELOP Co.,Ltd.	Real estate and construction	Syndication method (Arranger：The Keiyo Bank,Ltd.) The Shoko Chukin Bank，Ltd.、The Chiba Kogyo Bank, Ltd.	2022/9/30	-	Rating & Investment Information, Inc.	-		Increase the number of photovoltaic power plant management contracts and the cumulative total output of photovoltaic cells to 2,596 (223%) and 255,150Kw (177%), respectively, by FY01/2035.	It is designed to reduce loan terms for subsequent interest calculation periods based on the achievement of KPIs at the end of each fiscal year	DEVELOP will report the progress of KPIs to the lender annually.Data on the KPIs, the number of solar power plants managed under contract and the total cumulative output of solar cells, will be reported in writing to the agent and the lender, and will be posted on the website annually.
eneglobal,Inc.	Wholesale and retail trade	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	-		Capacity of in-house developed photovoltaic power generation facilities power generation capacity (MW) <Target> 129.9 in FY2022, 181.5 in FY2023, 265.4 in FY2024, 350.0 in FY2025, 457.6 in FY2026	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Heiwa Real Estate Co., Ltd.	Real estate and construction	Syndication method (Arranger：Sumitomo Mitsui Banking Corporation)	2022/9/30	-	Japan Credit Rating Agency, Ltd.	-		Reduce GHG emissions (total, Scope 1 and 2) by 50% by 2030 compared to FY 2018	Financial characteristics of the arrangement change depending on whether or not the SPT is achieved.	Heiwa Real Estate plans to disclose the performance of KPIs to Chiba Bank after the end of each fiscal year. The SPT performance established under the loan is scheduled to be verified by an external certification body.
HIRAKIN (平林金属)	Manufacturing	The Chugoku Bank, Ltd	2022/9/30	10 years	Okayama economic research institute	0.3	billion yen	Amount of hard plastic recovered from shredder dust generated in the process of recycling (shredding and sorting) used products	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Hirosima Kensetsu Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2022/9/30	4 years	Chibagin Research Institute Corporation	-		Percentage of custom-built ZEH homes in contracted construction <Target> FY2022: 50.0%, FY2023: 50.0%, FY2024: 50.0%, FY2025: 50.0%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
ISHIZUKA GLASS CO.,LTD.	Manufacturing	THE CHUKYO　BANK,Ltd.	2022/9/30	10 years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions by 50% in FY2030 (compared to FY2015) <actual result of of Scope1&2> (figures in parentheses indicate reduction rate compared to FY2015) FY2015 230,000t FY2016 220,000t (4.4%) FY2017 213,000t (7.4%) FY2018 211,000t (8.3%) FY2019 207,000t(10.0%) FY2020 185,000t(19.6%)	The spread will be lowered if the SPT is achieved each fiscal year.	Ishizuka Glass will publish on its website and report to its lender, Chukyo Bank, by the end of November every year after 2023, based on the actual performance values of KPIs for the previous year verified by an independent third-party organization.
Japan Foods Co., Ltd.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	0.5	billion yen	SPT1 - CO₂ emissions reduction rate per case of product produced (compared to FY2021) ＜Targets>FY2022: -1.00%, FY2023: -2.00%, FY2024: -3.00%, FY2025: -4.00% SPT2 - Reduction rate of water consumption per case of product produced (compared to FY2021) ＜Target> FY2022: -2.00%, FY2023: -4.00%, FY2024: -6.00%, FY2025: -8.00%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
JVC KENWOOD Corporation	Manufacturing	Syndication method (Arranger：Resona BankSumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited)	2022/9/30	5 years	Japan Credit Rating Agency, Ltd.	10	billion yen	CO₂ emissions reduction rate per fiscal year at the company and the consolidated subsidiaries' operating bases (total volume basis, Scope 1+2, compared to FY2019) FY2022: -12.6% or more, FY2023: -16.8% or more, FY2024: -21.0% or more, FY2025: -25.2% or more	Arrangements are in place to change financial characteristics when the SPT is achieved.	JVC KENWOOD plans to disclose its KPI performance on its website at least once a year, and will have its CO₂ emissions (Scope 1 + Scope 2) reviewed by an independent third party to confirm progress on the SPT.
Maruwa Unyu Kikan Co., Ltd.	Transportation	Syndication method (Arranger：Resona Bank,Ltd.、etc.) Saitama Resona Bank,Limited	2022/9/30	10 years	Rating & Investment Information, Inc.	3	billion yen	Achieve the number of contracted municipalities from 31 by the end of March 2022 to 100 by the end of March 2031 (establishment of a support system in the event of a major disaster)	It is designed to lower the applicable spread if the SPT is achieved.	Maruwa Unyu Kikan will provide the agent and the lender with materials showing the results of the KPIs verified by a third party in the immediately preceding period by the reporting deadline. The results of the KPIs will be disclosed on its website.
MEIDENSHA CORPORATION	Manufacturing	Sumitomo Mitsui Banking Corporation	2022/9/30	₋	The Japan Research Institute, Limited. DNV GL BUSINESS ASSURANCE JAPAN K.K.	₋		GHG emissions from business activities in Japan (Scope 1+2) : -5% (compared to FY2019) (actual results in FY2021 -14％)	If SPTs are achieved, the borrower will be eligible to receive an evaluation and opinion letter from JRI stating that it has made progress in its efforts to advance sustainability management, and the costs associated with the issuance of the letter will be waived.	At least once a year, the Meiden Group plans to disclose its progress toward SPTs and the results of third-party verification of GHG emissions (Scope 1+2) in the Meiden Report on its website.
NAMICS Corporation	Electronic components, devices, information equipment, etc.	Daishi Hokuetsu Bank, Ltd	2022/9/30	3 years	Rating & Investment Information, Inc.	7	billion yen	Percentage reduction in greenhouse gas emissions in line with SBT target levels	It is designed to look at the achievement of the SPT target and exempt the facility fee for the maximum amount if it is achieved.	NAMICS will submit to the lender, by the SPT reporting deadline, documents showing the achievement of the SPT as verified by a third party in the immediately preceding period. KPIs and targets will be disclosed on the NAMICS webpage.
NIKKIN (日金)	Manufacturing	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	-		SPT1-Introduction of environmentally friendly trucks (units) 1 at the end of FY2025 SPT2 - Ratio of electric forklift trucks owned (%) 80% at the end of FY2025	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Minato Bank, Ltd.	2022/9/30	8 years	Rating & Investment Information, Inc.	1	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE NISHI-NIPPON CITY BANK, LTD.	2022/9/30	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Ookochi (オオコーチ)	Real estate and construction	THE HYAKUGO BANK,LTD.	2022/9/30	-	Rating & Investment Information, Inc.	-		Reduction rate of greenhouse gas emissions (42% reduction in greenhouse gas emissions by FY2030 compared to FY2021) 【Targets for each fiscal year 】 FY2022 4.67% FY2023 9.34% FY2024 14.01% FY2025 18.68% FY2026 23.35% FY2027 28.02% FY2028 32.69% FY2029 37.36% FY2030 42.00%	Incentives such as interest rate reductions are set based on the achievement of SPTs	Public disclosure of the project outline will be made if the borrower agrees at the time of loan execution. THE HYAKUGO BANK will receive reports from the borrower once a year during the loan period on application status of the funds procured and the effects of the environmental improvements.
SAYS Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	-		Percentage of ZEH-equivalent homes in in-house constructed homes ＜Target>FY2022: 90.00%, FY2023: 92.00%, FY2024: 94.00%, FY2025: 95.00%, FY2026: 96.00%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TOUSOU PLANNING SERVICE CO,.LTD.	Real estate and construction	The Chiba Bank, Ltd.	2022/9/30	5 years	Chibagin Research Institute Corporation	-		Percentage of ZEH homes in company-constructed homes (%) ＜Target> FY2023: 17.50%, FY2024: 35.00%, FY2025: 50.00%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
WAKOSIKI.,CO.LTD	Manufacturing	Saitama Resona Bank,Limited	2022/9/30	5 years	Rating & Investment Information, Inc.	0.13	billion yen	Cumulative sales of the Polyecolene series	It is designed to reduce the applicable interest rate if the SPT is achieved.	WAKOSIKI will report to its lender, Saitama Resona Bank, once a year (at the end of April) on the progress of KPI and the achievement of SPT. In addition to the report to the lender, WAKOSIKI will disclose the information on its website.
YAMATO JYUKEN, INC	Real estate and construction	THE YAMAGUCHI BANK, LTD.	2022/9/30	5 years	Rating & Investment Information, Inc.	0.2	billion yen	ZEH contract rate <Target> 80% in FY2022, 80% in FY2023, 80% in FY2024, 80% in FY2025	The SPTs' achievement status is checked annually, and the incentive is designed to reduce the interest rate when the SPTs are achieved.	In principle, once a year, the status of achievement of SPTs will be reported to Yamaguchi Bank's branch offices using the prescribed form. The report should also include evidence, data, and other prima facie evidence necessary for the verification work.
Nomura Real Estate Holdings, Inc.	Real estate and construction	Syndication method (Arranger: The Norinchukin Trust & Banking Co.,Ltd.) Tokyo Credit Agricultural Cooperative Union (東京都信用農業協同組合連合会)、Saitama Credit Agricultural Cooperative Union (埼玉県信用農業協同組合連合会)、Nagano Credit Agricultural Cooperative Union (長野県信用農業協同組合連合会)、Kyoto Credit Agricultural Cooperative Union (京都府信用農業協同組合連合会)、Fukuoka Credit Agricultural Cooperative Union (福岡県信用農業協同組合連合会)、The Norinchukin Bank	2022/9/29	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Yaguma Mekki Kougyou. (八熊鍍金工業)	Manufacturing	The Bank of Nagoya, Ltd.	2022/9/29	5 years	Rating & Investment Information, Inc.	0.1	billion yen	Reduce CO₂ emissions by 21.0% compared to FY2021 during the five-year period from FY2022 to FY2026 as a milestone to achieve the CO₂ reduction target of 46.2% compared to FY2021 by FY2030.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Yaguma Mekki Kougyou. will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Fujikyu Unyu Warehouse (藤久運輸倉庫)	Transportation	The Bank of Nagoya, Ltd.	2022/9/28	5 years	Rating & Investment Information, Inc.	0.05	billion yen	Reduce CO₂ emissions by 21.0% relative to FY2020 levels over the five-year period from FY2021 to FY2025 as a milestone toward achieving the goal of a 42% reduction in CO₂ emissions by 2030 relative to FY2020 levels.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year.Fujikyu Unyu Warehouse will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Kyushu Leasing Service Co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Shinsei Bank, Limited) Oita Prefecture Credit Agricultural Cooperative Union (大分県信用農業協同組合連合会)、THE SAN-IN GODO BANK,LTD.、Shinsei Bank, Limited、Daishi Hokuetsu Bank, Ltd、The Chiba Bank, Ltd.、THE TOTTORI BANK, LTD、Nippon Life Insurance Company.	2022/9/28	-	Shinsei Bank, Limited Sustainable Impact Development Division,Sustainable Impact Assessment Department	5	billion yen	To achieve a balance of 20 billion yen in environment-related assets for the fiscal year ending March 31, 2023 and 24 billion yen for the fiscal year ending March 31, 2024.	Lending terms vary depending on the achievement of the SPT.	Information is provided to lenders and the general public at least once a year on the status of achievement of SPTs.
WWB	Energy	The Hiroshima Bank, Ltd.	2022/9/28	5 years	HIROGIN area design Co. Ltd.	0.4	billion yen	Increase generation capacity of company-owned renewable energy power generation facilities. (Every year until FY2031, increase by 5MW or more (Direct Current basis) compared to the previous year)	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	WWB intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. WWB intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	The Norinchukin Bank	2022/9/27	-	Japan Credit Rating Agency, Ltd.	-		SPTs 1: CO₂ emissions (Scope 1 and 2) to be 773.8 t-CO₂ in FY2022, 728.4 t-CO₂ in FY2023, 683.0 t-CO₂ in FY2024, 637.6 t-CO₂ in FY2025, 592.2 t-CO₂ in FY2026, 546.8 tCO₂ in FY2027 or less in FY2027. SPTs 2: Maintain leadership level (A, A-) in CDP Climate Change Score	Arrangements are in place to change financial characteristics if SPTs are achieved.	Ricoh Leasing plans to disclose the performance of KPIs and SPTs periodically after the end of each fiscal year in its annual integrated report and on the Ricoh Leasing webpage. The figures will be reported separately to the Norinchukin Bank, the lender.
Kyushu Railway Company	Transportation	Sumitomo Mitsui Trust Bank, Limited、The Fukui Bank, Ltd.、THE NISHI-NIPPON CITY BANK, LTD.、Mizuho Bank, Ltd.,THE BANK OF FUKUOKA., LTD.THE NISHI-NIPPON CITY BANK, LTD.、The Higo Bank, Ltd.	2022/9/20	-	Japan Credit Rating Agency, Ltd.	2	billion yen	Reduce CO₂ emissions in Scope 1 and 2, by 50% in FY2030 (compared to FY13, the base year)	The SPT will be specifically specified in the loan documents (loan agreement and other related agreements) for each loan. If the SPT is not achieved/achieved, the interest rate will increase/decrease at the annual rate specified for the SPT at the time of loan implementation from the interest payment after the judgment date until the maturity date.	Kyushu Railway Company will disclose annually on our website the status of achievement of the established KPIs against the SPT for the period up to the maturity of the Sustainability Linked Loan.
Senko Corporation (センコーコーポレーション)	Transportation	THE HYAKUGO BANK,LTD.	2022/9/20	-	Rating & Investment Information, Inc.	-		Aim to increase the cumulative installed capacity of solar power generation facilities by Universal Ecology Corporation to 254,000 kW by the fiscal year ending March 31, 2030, a 218% increase over the 116,440 kW installed at the end of the fiscal year ended March 31, 2020.	Incentives such as interest rate reductions are set based on the achievement of SPTs	Public disclosure of the project outline will be made if the borrower agrees at the time of loan execution. THE HYAKUGO BANK will receive reports from the borrower once a year during the loan period on application status of the funds procured and the effects of the environmental improvements.
Marushin Corporation (丸伸企業)	Transportation	The Hiroshima Bank, Ltd.	2022/9/15	5 years	HIROGIN area design Co. Ltd.	0.15	billion yen	Reduce CO₂ emissions relative to sales by 1.0% year-on-year (actual result in FY2021: - 0.76%)	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	Marushin Corporation intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. Marushin Corporation intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Ashikaga Bank, Ltd.	2022/9/15	-	Rating & Investment Information, Inc.	5	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
KUWAHARA CORPORATION	Real estate and construction	The Hiroshima Bank, Ltd.	2022/9/9	5 years	HIROGIN area design Co. Ltd.	0.24	billion yen	・Improvement of paid leave utilization rate ・100% of male employees taking maternity leave	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	KUWAHARA intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. KUWAHARA intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
Eco Style Co.,Ltd.	Energy	The Kiyo Bank, Ltd.	2022/9/7	5 years	Rating & Investment Information, Inc.、 Wakayama Institute for Social & Economic Development	0.1	billion yen	Single-year installed capacity or cumulative installed capacity for low-voltage PV power plants from FY2022 to FY2027	The SPTs' achievement status is checked annually, and the incentive design is such that interest rates are reduced upon achievement.	Over the term of the loan, Eco Style will report annually to the Kiyo Bank's sales branches on the status of SPTs achievement. The reporting content is also shared with Wakayama Institute for Social & Economic Development through the Kiyo Bank.
Daiwa House REIT Investment Corporation	Finance (including REITs)	Syndication method MUFG Bank, Ltd.、Mizuho Bank, Ltd.、The Norinchukin Bank、Shinsei Bank, Limited、THE YAMAGUCHI BANK, LTD.、Kansai Mirai Bank, Limited	2022/9/5	9.1 years	Japan Credit Rating Agency, Ltd.	4	billion yen	To be certified as an A-list company under the CDP Climate Change Program	Financial characteristics of the arrangement change depending on whether or not the SPT is achieved.	Daiwa House REIT Investment Corporation plans to disclose the results of the CDP evaluation, which is a KPI, to lenders, etc. on its website promptly after the results are disclosed by CDP.
Bazzar Shoji co.,ltd.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2022/8/31	-	114 Economic Research Institute	-		Nugget copper and recycled vinyl raw material production growth rate	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
ＢＬＩＳＳ	Real estate and construction	The Chiba Bank, Ltd.	2022/8/31	-	Chibagin Research Institute Corporation	-		Percentage of ZEH homes in company-constructed homes Target for FY2022: 10% Target for FY2023: 30%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Daiei Real Estate & Development	Real estate and construction	Mizuho Bank, Ltd.	2022/8/31	9 years & 6 months	Japan Credit Rating Agency, Ltd.	5	billion yen	Reduce CO₂ emissions ( intensity basis) by 30% by FY2030 (compared to FY2013)	If the SPT is not achieved, a predetermined amount of money will be donated to public interest incorporated associations, public interest foundations, international organizations, local government-approved NPOs, local governments, and similar organizations that are engaged in activities that contribute to decarbonization in Saitama Prefecture within a certain period.	The borrower intends to disclose the performance of the KPIs to the lender at the end of November 2031. In addition, the lender plans to obtain third-party verification of the performance of the SPTs established under the loan by an external certification body.
FP Corporation	Manufacturing	The Norinchukin Bank	2022/8/31	10 years	Rating & Investment Information, Inc.	5	billion yen	SPT1: Reduce the total amount of CO₂ emissions from Scope 1 and Scope 2 by 31% by the year ending March 31, 2031, compared to the year ended March 31, 2020. SPT2: CO₂ emission reduction by eco-products (Eco Tray, Eco APET, Eco OPET) to be 237,000 tons by March 31, 2025 and 272,000 tons by March 31, 2031.	If the SPTs are achieved, the applicable interest rate will be reduced.	FP Corporation plans to disclose the progress of the KPIs once a year through its Sustainability Report and Integrated Report, which will be published on its website, etc., and will also report to the Norinchukin Bank, the lender.
Fukuoka REIT Corporation	Finance (including REITs)	Development Bank of Japan Inc. 、THE NISHI-NIPPON CITY BANK, LTD.、THE BANK OF FUKUOKA., LTD. (syndication scheme)	2022/8/31	10 years	Japan Credit Rating Agency, Ltd.	4.9	billion yen	Reduce CO₂ emissions (intensity) by 35% by 2030 compared to 2019	If SPTs are achieved, arrangements are in place to change financial characteristics.	The borrower will disclose to the lender the performance of the KPIs for the immediately preceding completed year at a pre-determined time each year. Third-party verification of the performance of the SPTs established under the loan will be obtained from an external certification body.
HOKUSHU Co., Ltd.	Real estate and construction	The 77 Bank, Ltd.	2022/8/31	-	Rating & Investment Information, Inc.	0.1	billion yen	The percentage of G2 grade homes in the annual number of new homes delivered under the Hokusyu Housing brand of custom-built housing will be raised in stages to 70% by FY2025. (Currently, the percentage is approximately 50%.)	If the SPT achieves this, the spread will be reduced.	Hokusyu will report annually to its lender, 77 Bank, on the progress of the KPIs and the achievement of the SPT. The progress of the KPIs and the achievement of the SPT will also be disclosed on the Hokusyu website.
KAJIMA CORPORATION	Real estate and construction	The Gunma Bank,Ltd.	2022/8/31	-	Rating & Investment Information, Inc.	-		Achieving a high rating in the CDP's published climate change score	It is designed to check the achievement of the SPT each fiscal year and reduce the applicable interest rate if the SPT is achieved.	The results of the evaluation of the CDP Climate Change Score, a KPI, will be disclosed once a year (around December) on CDP's website. The borrower will notify the lender of the achievement status of the SPT by the end of January each year upon receipt of such disclosure. In addition, a summary of the Loan and the status of achievement of the SPT after origination will be posted on KAJIMA's website.
Masayoshi Shokai (正芳商会)	Others (including service industry)	The Hyakujushi Bank, Ltd.	2022/8/31	-	114 Economic Research Institute	-		Amount of recycled plastic film collected and sold	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Keiyo Bank,Ltd.	2022/8/31	-	Rating & Investment Information, Inc.	1	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
P's-first Co. Ltd.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2022/8/31	-	114 Economic Research Institute	-		Number of assistance dogs (hearing dogs and service dogs) certified annually	Preferential lending rates based on achievement of SPTs	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Takashimaya Company, Limited	Wholesale and retail trade	MUFG Bank, Ltd.	2022/8/31	7 years	Rating & Investment Information, Inc.	12	billion yen	SPT1: Achieve a waste plastic recycling rate of at least 99.0% in FY2025 SPT2: Reduce the total volume of waste by -26.3% in FY2025 (compared to 2019) SPT3: Achieve a ratio of 35.4% of female managers in FY2025 SPT4: Achieve 80% paid leave utilization rate in FY2025	・If the SPT is achieved, a preferential interest rate is applied. ・If the SPT is not achieved, in addition to the fixed interest payment, an amount equivalent to a certain percentage of the loan amount is contributed for donation.	The Borrower will submit in writing to the Lender as SPT materials, including the performance of the KPIs for the immediately preceding fiscal year, with August 15 of each year as the deadline for submission of SPT materials (except for the first time, which will be November 15, 2023). The SPT materials to be submitted by the borrower to the lender shall include a verification report obtained from an independent external agency on the performance of the KPIs.
TOWA	Manufacturing	The Bank of Kyoto, Ltd.	2022/8/31	5 years	Rating & Investment Information, Inc.	1.2	billion yen	Reduction of TOWA Group's Scope 1+2 CO₂ emissions intensity (CO₂ emissions per unit of sales) from FY2022 to FY2025	It is designed to check the achievement of the SPT each fiscal year and reduce the applicable interest rate if the SPT is achieved.	The data on CO₂ emissions intensity (CO₂ emissions per net sales) for Scope 1+2, which is a KPI, will be posted on the TOWA website along with information on sustainability and governance.
Archistairs (アーキステアーズ)	Real estate and construction	The Chiba Bank, Ltd.	2022/8/30	5 years	Chibagin Research Institute Corporation	-		Percentage of ZEH homes built in company-owned detached houses for sale <Target> 50% in FY2022, 60% in FY2023, 70% in FY2024, 72.5% in FY2025, 75.0% in FY2026	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
FEED ONE CO., LTD.	Food, Beverages, Tobacco, etc.	Syndication method (Arranger:：The Bank of Yokohama,Ltd.) (Co-Arranger:：The Norinchukin Bank) The Bank of Yokohama,Ltd.、The Norinchukin Bank、Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited	2022/8/29	3 years	Rating & Investment Information, Inc.	5	billion yen	CO₂ emissions in Scope 1 and 2: 15% reduction in FY2023 compared to FY2020 (actual results in FY2020: 38,803(t-CO₂))	If the SPT is achieved, a preferential interest rate will be offered as an incentive, and the amount equivalent to the preferential interest rate will be used for ESG and SDG activities.	Feed One will report annually to the Agent and all lenders through the Agent on the progress of the KPIs and the achievement of the SPT. Feed One will also disclose the progress of the KPIs and the achievement of the SPT on its website (TCFD report, integrated report, etc. are planned).
FEED ONE CO., LTD.	Food, Beverages, Tobacco, etc.	Syndication method (Arranger:：The Bank of Yokohama,Ltd.) (Co-Arranger:：The Norinchukin Bank) The Bank of Yokohama,Ltd.、The Norinchukin Bank、Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited	2022/8/29	5 years	Rating & Investment Information, Inc.	5	billion yen	CO₂ emissions in Scope 1 and 2: 25% reduction in FY2025 compared to FY2020 (actual results in FY2020: 38,803(t-CO₂))	If the SPT is achieved, a preferential interest rate will be offered as an incentive, and the amount equivalent to the preferential interest rate will be used for ESG and SDG activities.	Feed One will report annually to the Agent and all lenders through the Agent on the progress of the KPIs and the achievement of the SPT. Feed One will also disclose the progress of the KPIs and the achievement of the SPT on its website (TCFD report, integrated report, etc. are planned).
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	2022/8/29	-	Japan Credit Rating Agency, Ltd.	-		SPT1: Reduce CO₂ emissions (on a gross basis, Scope 1 and 2) to 773.8 t-CO₂ in FY2022, 728.4 t-CO₂ in FY2023, 683.0 t-CO₂ in FY2024, and 637.6 t-CO₂ or less in FY2025 SPT2: Maintain leadership level (A, A-) in CDP climate change score	If SPTs are achieved, arrangements are in place to change financial characteristics.	RICOH LEASING COMPANY plans to disclose the performance of KPIs and SPTs periodically after the end of each fiscal year in its annual integrated report and on the Ricoh Leasing webpage. The figures will be reported separately to the lender, Sumitomo Mitsui Trust Bank, Limited.
Hokuriku Electric Power Company	Energy	The Norinchukin Bank	2022/8/26	-	DNV	-		SPT1: Build two new hydroelectric power plants by the end of June 2026 SPT2: Expand biomass-generated electricity to 1.5 billion kWh/year by FY2027-28	A mechanism is in place to lower or raise interest rates depending on the achievement of SPTs	Hokuriku Electric Power Company plans to disclose SPT performance to the lender at least once a year.
Ichigo Inc.	Real estate and construction	Syndication method (Arranger: Aozora Bank, Ltd.)	2022/8/26	-	Rating & Investment Information, Inc.	9.13	billion yen	100% renewable energy for electricity consumed in business activities by 2025	The interest rate will be reduced if the SPTs are achieved or increased if the SPTs are not achieved.	Once a year, the actual performance values of KPIs that show the status of achievement of SPTs and the results of verification by a third-party specialized agency shall be submitted to the Sales department offices as a report through documents, web pages, and other publicly available materials. The contents of the report will not be made public on the borrower's website, etc.
Sumitomo Forestry Co., Ltd.	Real estate and construction	Sumitomo Mitsui Banking Corporation	2022/8/26	4 years	-	-		Maintained the highest rating of "Climate Change A-List" company in CDP's Climate Change Score.	-	-
Nomura Real Estate Holdings, Inc.	Real estate and construction	Shinsei Bank, Limited	2022/8/25	-	Rating & Investment Information, Inc.	3	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential interest rates if SPTs are achieved in FY2030	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
VICE	Others (including service industry)	The Hyakujushi Bank, Ltd.	2022/8/25	-	114 Economic Research Institute	-		Average daily food waste reduction per resident (compared to FY2022) FY2023　3% FY2024　6% FY2025　9% FY2026　12% FY2027　15% FY2028　18% FY2029　21%	A mechanism has been set up to check the achievement status of SPTs on an annual basis in principle, and to reduce interest rates according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
DIC	Chemical Industry	The Norinchukin Bank	2022/8/24	10 years	Japan Credit Rating Agency, Ltd.	-		Reduce CO₂ emissions by 50% by FY2030 (Scope 1 & 2, compared to FY 2013)	Arrangements are made to change financial characteristics when the SPTs are achieved.	DIC will disclose the performance figures of KPIs for each calendar year in the following year in the DIC Report (Integrated Report) and on its website.
Sanyo Syoji CO.,LTD.	Others (including service industry)	The Kiyo Bank, Ltd.	2022/8/17	5 years	Rating & Investment Information, Inc.、 Wakayama Institute for Social & Economic Development	0.1	billion yen	Annual targets for "amount of waste received" and "recycling rate" from FY2022 to FY2027 ・ Amount of waste received (tons) FY2022 26,682 FY2023 26,949 FY2024 27,218 FY2025 27,490 FY2026 27,765 FY2027 28,043 ・Recycling rate(%) FY2022 99.0 FY2023 99.0 FY2024 99.0 FY2025 99.0 FY2026 99.0 FY2027 99.0	The borrowing rate will be based on the achievement of the SPTs for each fiscal year, and the following interest rates will be applied. ・Achievement of SPTs target - Borrowing rate specified in the Loan Agreement - 0.100％・SPTs target not achieved - Borrowing rate specified in the Loan Agreement	Sanyo Shoji will report in writing to the lender by the "Reporting Deadline" on the status of achievement of the SPTs, and submit materials necessary to verify the status of achievement of the SPTs.
Fukuda and Partners Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	2022/7/29	5 years	Chibagin Research Institute Corporation	-		Percentage of power use derived from renewable energy sources FY2021 7.0% FY2022　14.0％ FY2023　21.0% FY2024　28.0% FY2025　35.0%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
INTELLEX Co.,Ltd.	Real estate and construction	The Keiyo Bank,Ltd.	2022/7/29	-	Rating & Investment Information, Inc.	-		Number of sales of condominiums equipped with EcoCube with enhanced energy-saving specifications in renovation of existing condominiums FY 5/2023:500 units FY 5/2024:650 units FY 5/2025:800 units FY 5/2026:1000 units	The achievement or non-achievement of the SPT is used as a criterion for the interest rate incentive. It is designed to reduce the spread if the SPT is achieved.	Intellix will report annually to lenders on the status of SPT achievement. In addition, this information will also be disclosed on the website.
ISHIZUKA GLASS CO., LTD.	Manufacturing	THE SHIGA BANK，LTD．	2022/7/29	-	Shigagin Keizai Bunka Center CO.,LTD.	0.5	billion yen	Reduction rate of CO₂ emissions (compared to FY2015) :50% reduction by FY2030 (actual result in FY2020:19.3%)	The interest rate applicable to the loan during the loan period will be determined by the achievement of the following requirements (1) Public or written reports on the achievement of the SPT by the reporting deadline. (2) Achieve the target figures of the SPT for each base year after FY2022.	The loan requires Ishizuka Glass to report to the lender once a year on the status of SPT achievement. From November 2023 onward, Ishizuka Glass will report to the lender on its website or in writing by the end of November each year the actual KPI values for the previous year, after having them verified by an independent third party.
Kouraku City Ltd. (有限会社幸楽都市)	Real estate and construction	The Chiba Bank, Ltd.	2022/7/29	5 years	Chibagin Research Institute Corporation	-		Percentage of power use derived from renewable energy sources FY2022 12.5％ FY2023　25.0% FY2024　37.5% FY2025 50.0%	A mechanism has been set up to reduce interest rates based on the achievement of SPTs.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Nihon Petroleum Trading Co., Ltd.	Energy	The Chiba Bank, Ltd.	2022/7/29	5 years	Chibagin Research Institute Corporation	-		CO₂ emissions reduction rate in business activities (Scope 1,2 , compared to FY2019) 2022: -6% 2023: -8% 2024: -10% 2025: -12% 2026: -14%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Ohsho Food Service Corporation	Others (including service industry)	Syndication method (Arranger:Sumitomo Mitsui Trust Bank, Limited.) Sumitomo Mitsui Banking Corporation, Mizuho Bank, Ltd.、 MUFG Bank, Ltd.	2022/7/29	5 years	Rating & Investment Information, Inc.	10	billion yen	Reduce the amount of plastic used by the stores by 15% in FY2025 compared to FY2021.	Preferential interest rates when SPTs are achieved in FY2025	Check the progress of KPI every year
Sanyo Homes Corporation	Real estate and construction	THE SAN-IN GODO BANK,LTD．	2022/7/29	-	Rating & Investment Information, Inc.	0.5	billion yen	ZEH ratio in the number of detached houses built	A mechanism has been set up to reduce interest rates based on the achievement of SPTs.	Once a year, Sanyo Homes will report to THE SAN-IN GODO BANK,LTD．on the status of achievement of SPTs.
SHINSHOWA　CORPORATION	Real estate and construction	Syndication method (Arranger:Resona Bank, Limited.、The Keiyo Bank,Ltd.)	2022/7/29	-	Rating & Investment Information, Inc.	5	billion yen	SPT is defined as renewable electricity ratio.	Incentives will be designed based on performance evaluation based on reporting results	Report to Resona Bank and The Keiyo Bank,Ltd. on the achievement of the SPT
Yamauchi (ヤマウチ)	Others (including service industry)	The Chiba Bank, Ltd.	2022/7/29	5 years／ 10 years	Chibagin Research Institute Corporation	-		Material recycling rate for plastics: 60% by FY2022 70% by FY2023 80% by FY2024 82% by FY2025 83% by FY2026 84% by FY2027 85% by FY2028 86% by FY2029 87% by FY2030	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
waste-factory (ウエストファクトリィ)	Others (including service industry)	The Chiba Bank, Ltd.	2022/7/28	5 years	Chibagin Research Institute Corporation	-		Number of environmentally friendly vehicles owned (as of the end of each fiscal year) FY2022　1 FY2023　4 FY2024　7 FY2025　10	In principle, the status of achievement of SPTs is checked on an annual basis, and a mechanism is set up to lower or raise the interest rate depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
TOMISHIN Co.,Ltd.	Manufacturing	The Juroku Bank, Ltd.	2022/7/27	-	Rating & Investment Information, Inc.	-		Reduce greenhouse gas emissions (Scope 1.2) by 50% in FY09/2030 compared to FY09/2021.	It is designed to review the achievement of the SPT each year and reduce the applicable interest rate if the SPT is achieved.	TOMISHIN Co.,Ltd. will submit documents to Juroku Bank by the SPT reporting deadline, as well as post on TOMISHIN's website regarding the status of SPT achievement in the immediately preceding fiscal year.
AIZAWA Concrete Corporation	Manufacturing	Syndication method (Arranger:North Pacific Bank,Ltd.) (Co-Arranger:Mizuho Bank, Ltd.) The 77 Bank, Ltd.,Development Bank of Japan Inc. , Mizuho Bank, Ltd. 、North Pacific Bank,Ltd.	2022/7/26	-	Rating & Investment Information, Inc.	3	billion yen	To significantly increase the production of self-healing concrete "Basilisk※2" ※2　 the only self-healing concrete technology that the company possesses in Japan, which extends the service life to 100 years, or roughly 1.5 times longer than ordinary quality concrete, thereby extending the life cycle and reducing CO₂ emissions.	It is designed to review the achievement of the SPT each year and reduce the applicable interest rate if the SPT is achieved.	AIZAWA Concrete Corporation will submit materials to the agent by the SPT reporting deadline that show how the SPT was achieved in the immediately preceding period, and the agent will report to the lenders. In addition, it will post the information on its website.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Syndication method (Arranger:MUFG Bank, Ltd.) Kiraboshi Bank, Ltd. , THE TOCHIGI BANK, LTD., The Bank of Nagoya, Ltd., THE HACHIJUNI BANK,LTD., The Minato Bank, Ltd., JAPAN POST BANK Co., Ltd.	2022/7/26	-	Rating & Investment Information, Inc.	-		Reduce Scope 1 + Scope 2 emissions of the entire Mitsui Fudosan Group by 46.2% ( compared to fiscal 2019) by fiscal 2030	Different interest rate conditions will apply at two levels: (1) when the SPT is achieved, and (2) when the SPT is not achieved but is not worse than in FY 2019.	In principle, Mitsui Fudosan will disclose the results of KPI for the previous fiscal year by March 15 of each year, regardless of whether or not the SPT has been evaluated. Mitsui Fudosan will disclose the results of KPIs in its annual ESG reports and other documents.
YAMAZEN CO.,LTD.	Others (including service industry)	THE NANTO BANK，LTD.	2022/7/25		Japan Credit Rating Agency, Ltd.	0.15	billion yen	Reduce CO₂ emissions (Scope 1 and 2) by 42% by 2030 (SBT 1.5°C level)	If SPTs are achieved, arrangements are made to change financial characteristics.	Yamazen will obtain a report on the progress of SPTs from an external evaluation agency on the achievement of SPTs for the relevant fiscal year within eight months of the end of each fiscal year, and disclose the report to the lender.
REFINE HOLDINGS CO., LTD.	Chemical Industry	The Keiyo Bank,Ltd.	2022/7/22	-	Rating & Investment Information, Inc.	-		Amount of material recycling (3) utilizing separation technology (3) Reuse of waste materials as raw materials for the same product	It is designed to review the achievement of the SPT each year and reduce the applicable interest rate if the SPT is achieved.	Refine HD will provide the lender with documentation showing the achievement of the SPT in the immediately preceding period by the SPT reporting deadline. In addition, Refine HD will post the information on its website.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	2022/6/30	-	Japan Credit Rating Agency, Ltd.	-		Reduce GHG emissions (total, Scope 1 and 2) by 50% by FY2030 compared to FY2018	Financial characteristics will change if the SPT is achieved	Heiwa Real Estate plans to disclose the performance of KPIs to Chiba Bank after the end of each fiscal year. The SPT performance established under the loan is scheduled to be verified by an external certification body.
HIRAKIN (平林金属)	Manufacturing	The Hiroshima Bank, Ltd.	2022/6/30	10 years	HIROGIN area design Co. Ltd.	0.4	billion yen	Fluorocarbons recovery and recycling rate	Preferential interest rates when SPTs are achieved	Once a year, HIRAKIN will report to the Hiroshima Bank on the status of achievement of SPTs with the value of the company's fiscal year. In principle, HIRAKIN will conduct an external review by Hirogin Area Design.
Nomura Real Estate Holdings, Inc.	Real estate and construction	Kansai Mirai Bank, Limited	2022/6/30	8 years	Rating & Investment Information, Inc.	1	billion yen	Reduction rate of "greenhouse gas emissions	The incentive design does not target the interest rate on loans originated under the framework, but rather waives the loan fee for the next origination using the framework on an ongoing basis up to half the amount, taking into account incentives for the target company.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Target companies will be asked to submit objective and judicable evidence.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	The Chiba Bank, Ltd. The Bank of Yokohama,Ltd.	2022/6/30	-	Japan Credit Rating Agency, Ltd.	-		SPTs 1: To reduce CO₂ emissions (Scope 1 and 2) below 773.8 t-CO₂ in FY2022, 728.4 t-CO₂ in FY2023, 683.0 t-CO₂ in FY2024, and 637.6 t-CO₂ in FY2025 SPTs 2: Maintain leadership level (A, A-) in CDP climate change score	Financial characteristics will change if the SPT is achieved	Ricoh Leasing intends to disclose the performance of its KPIs and SPTs periodically after the end of each fiscal year in its annual Integrated Report and on Ricoh Leasing's web page.
SANSHUZEN INDUSTRIAL MFG.,INC.	Manufacturing	The Bank of Nagoya, Ltd.	2022/6/30	5 years	Rating & Investment Information, Inc.	0.05	billion yen	Reduce CO₂ emissions by 21.0% relative to FY2020 levels over the five-year period from FY2021 to FY2025 as a milestone toward achieving the goal of reducing CO₂ emissions by 42% relative to FY2020 levels by 2030.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year.SANSHUZEN INDUSTRIAL MFG.,INC. will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Tokyo Century Corporation	Finance (including REITs)	MUFG Bank, Ltd.	2022/6/30	-	Rating & Investment Information, Inc.	-		SPT-1: JCM's estimated cumulative GHG reduction contribution as of the end of December 2023 must be at least 49,000 tons. SPT-2: The annual paid leave utilization rate for each fiscal year from FY2022 to FY2023 must be at least 70%. SPT-3: The rate of male employees taking childcare leave must be 100% for each fiscal year from FY2022 to FY2023.	If all SPTs are satisfied on the SPTs satisfaction determination date, the specified preferential interest rate treatment will apply from each interest calculation period falling on or after the SPTs satisfaction determination date.	・Tokyo Century will submit a document that can confirm the assumed GHG reduction contribution (cumulative total) under the Bilateral Credit Scheme, the annual paid leave utilization rate, and the male childcare leave utilization rate through the loan agent, Bank of Tokyo-Mitsubishi UFJ, in principle by the reporting deadline of the last day of May of each year. All lenders shall be provided with this information. In addition to the above, Tokyo Century will disclose the results of KPIs in its annual Sustainability Data Book and other publications.
YAMATO JYUKEN, INC	Real estate and construction	THE SAN-IN GODO BANK,LTD．	2022/6/30	-	Rating & Investment Information, Inc.	0.3	billion yen	Percentage of ZEH commissioned 80% in FY2022 80% in FY2023 80% in FY2024 80% in FY2025	Interest rates will be lowered based on the achievement of SPTs.	Once a year, Yamato Jyuken will report to THE SAN-IN GODO BANK on the status of SPTs achievement.
&Do Holdings Co., Ltd.	Real estate and construction	Kiraboshi Bank, Ltd.	2022/6/29	-	Rating & Investment Information, Inc.	2	billion yen	SPT-1 To achieve 3,840 cumulative purchases in the house leaseback business for the three-year period from FY6/2023 to FY6/2025. SPT-2 To achieve a balance of 50.6 billion yen in reverse mortgages guaranteed in the fiscal year ending June 30, 2025	Whether or not the SPTs have been achieved is used as the criterion for the interest rate incentives. It is designed to reduce the spread when each of the SPTs is achieved, looking at the status of achievement.	&Do Holdings will report annually to Kiraboshi Bank on the status of achievement of SPTs. In addition, it will also disclose its financial results on its website.
YAMAUCHI Co., Ltd.	Others (including service industry)	The Iyo Bank, Ltd.	2022/6/29	10 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.35	billion yen	Ratio of "female employees," "persons with disabilities," and "elderly employees" among Group employees (The ratios of female employees, persons with disabilities, and elderly employees will be increased annually, and the ratios will be at least 50%, 2.5%, and 25%, respectively, by the end of March 2032.)	The spread will remain the same even if SPTs are not achieved, but if they are achieved, the spread will narrow.	YAMAUCHI will consider publicly announcing the progress of the SPTs. In addition, YAMAUCHI will provide Iyo Bank with updated information on the progress of the SPTs.
FURUYA MILK PRODUCTS Co.,Ltd	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2022/6/27	5 years	Chibagin Research Institute Corporation	-		Reduction rate of plastic emissions (per-unit basis) for specific products (compared to FY2016) SPT1 28.14％, SPT2 28.65％ , SPT3 29.15％, SPT4 29.67%, SPT5 30.17％	In principle, the progress of SPTs is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the progress of the SPTs.	Once a year until fulfillment of the obligations is completed, the status of achievement of the SPTs will be verified in a prescribed form. Reporting information will not be made public.
TAIYO HOUSE	Real estate and construction	The Chiba Bank, Ltd.	2022/6/27	4 years	Chibagin Research Institute Corporation	-		Percentage of ZEH homes in new housing construction Target for FY2023 : 65% Target for FY2024 : 70%	In principle, the progress of SPTs is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the progress of the SPTs.	Once a year until fulfillment of the obligations is completed, the status of achievement of the SPTs will be verified in a prescribed form. Reporting information will not be made public.
TAKUBO INDUSTRIAL CO., Ltd.	Manufacturing	The Hiroshima Bank, Ltd.	2022/6/24	5 years	HIROGIN area design Co. Ltd.	0.2	billion yen	Reduction of industrial water consumption at Saijo Plant	The interest rate applied during the term of the loan will be determined by the achievement of the following requirements (1) The borrower must report to the lender in writing on the progress of its initiatives. (2) The SPT target figures must be achieved. If (1) is complied with, the spread will remain the same even if (2) is not met. If (1) is complied with and (2) is achieved, the spread is designed to decrease.	TAKUBO INDUSTRIAL CO., Ltd. intends to submit a written statement to the Hiroshima Bank regarding the achievement of the SPT. TAKUBO INDUSTRIAL CO., Ltd. intends to announce on Hiroshima Bank's website that this financing is based on a Sustainability Linked Loan.
DIC	Chemical Industry	The Norinchukin Bank	2022/6/17	10 years	Japan Credit Rating Agency, Ltd.	-		Reduce CO₂ emissions (Scope 1 + Scope 2) by 50% by 2030 compared to 2013 (actual result in FY2013 722,955t-CO₂)	Financial characteristics are arranged to change when the SPT is achieved.	DIC plans to disclose the KPI performance figures for each calendar year in the following year in the DIC Report (Integrated Report) and on its website. CO₂ emissions (Scope 1+Scope 2) to confirm the progress of the SPT are continuously verified by a third-party organization.
HANABUSA (ハナブサ)	Chemical Industry	The Hyakujushi Bank, Ltd.	2022/6/17	-	114 Economic Research Institute	-		Percentage increase in sales of certified organic products and products using certified organic raw materials	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Japan Real Estate Investment Corporation (JRE)	Finance (including REITs)	The Norinchukin Bank	2022/6/15	-	Japan Credit Rating Agency, Ltd.	-		SPT1: Reduction rate of CO₂ emissions (FY2030 target: 80% reduction compared to FY2019) SPT2: Number of properties with ZEB certification under BELS (FY2030 target: 5 properties)	In order to incentivize the realization of JRE's sustainability strategy, the timing of interest rate review is set multiple times until the maturity date, and the progress of SPTs is linked to the loan terms and conditions, etc.	JRE plans to disclose the performance of KPIs to lenders once a year. In addition, JRE plans to obtain third-party verification of the progress of the SPTs established under the loan from an external certification body, and will consider disclosing to lenders any delays in progress due to unforeseen circumstances, including an analysis of the causes and future measures.
Onabe Gumi Corporation (尾鍋組)	Real estate and construction	THE HYAKUGO BANK,LTD.	2022/6/10	-	Rating & Investment Information, Inc.	-		Number of Eco-Geo construction projects per year	Incentives such as interest rate reductions are set based on the achievement of SPTs	Public disclosure of the project outline will be made if the borrower agrees at the time of loan execution. THE HYAKUGO BANK will receive reports from the borrower once a year during the loan period on application status of the funds procured and the effects of the environmental improvements.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	THE HOKKAIDOBANK,LTD.	2022/5/31	-	Japan Credit Rating Agency, Ltd.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result of GHG emissions in FY2018 30,230t-CO₂)	Preferential interest rate spread based on SPT achievement	Heiwa Real Estate plans to disclose the performance of KPIs to lenders after the end of each fiscal year. Third-party verification of the performance of the SPTs established under the loan will be obtained from an external certification body.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Nippon Life Insurance Company	2022/5/31	-	Japan Credit Rating Agency, Ltd.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result of GHG emissions in FY2018 30,230t-CO₂)	Preferential interest rate spread based on SPT achievement	Heiwa Real Estate plans to disclose the performance of KPIs to lenders after the end of each fiscal year. Third-party verification of the performance of the SPTs established under the loan will be obtained from an external certification body.
HIRAKIN (平林金属)	Manufacturing	The Hyakujushi Bank, Ltd.	2022/5/31	-	114 Economic Research Institute	-		CFC recovery and recycling rate	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Matsui Corporation	Manufacturing	The Bank of Nagoya, Ltd.	2022/5/31	5 years	Rating & Investment Information, Inc.	0.1	billion yen	Reduce CO₂ emissions by 21.0% compared to the FY2019 level over the five-year period from the FY2021 to FY2025 as a milestone to achieve the goal of 46% CO₂ reduction compared to the FY2019 level by FY2030.	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year.Matsui Corporation will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The 77 Bank, Ltd.	2022/5/31	-	Rating & Investment Information, Inc.	1	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
Onuki Seni (大貫繊維)	Manufacturing	The Bank of Yokohama,Ltd.	2022/5/31	-	Hamagin Research Institute,Ltd. Rating & Investment Information, Inc.	-		Reduce CO₂ emissions in FY2029 by 50.12% compared to the base year	Incentives such as interest rate reductions are set based on the achievement of SPTs	At least once a year, disclose and report the latest information on the status of achievement of SPTs.
Sanyo Syoji CO.,LTD.	Others (including service industry)	The Hyakujushi Bank, Ltd.	2022/5/31	-	114 Economic Research Institute	-		(1) Volume of industrial waste received (2) Recycling rate of industrial waste received	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
The Honjo Chemical Corporation	Chemical Industry	The Hyakujushi Bank, Ltd.	2022/5/31	-	114 Economic Research Institute	-		Sales ratio of environment-related products	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Iwasa Corporation	Manufacturing	The Hyakujushi Bank, Ltd.	2022/4/28	-	114 Economic Research Institute	-		Reduction rate of CO₂ emissions through green procurement (purchase of electric furnace materials) ＜Target＞ FY9/2022: 15% FY9/2023: 16% FY9/2024: 17% FY9/2025: 18% FY9/2026: 19%	Status of achievement of SPTs is in principle checked on an annual basis, and the interest rate is set to be reduced according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
KAMOSENI	Manufacturing	The Hiroshima Bank, Ltd.	2022/4/28	5 years	HIROGIN area design Co. Ltd.	0.2	billion yen	Reduction of waste ratio (amount of cutting waste/total amount of cutting)	If the SPT is achieved, the interest rate will be reduced	External review for SPT and annual reporting are required.
Sakae Industry Co., Ltd.	Manufacturing	THE SHIGA BANK，LTD．	2022/4/28	5 years	Shigagin Keizai Bunka Center CO.,LTD.	0.1	billion yen	Reduction rate of CO₂ emissions (on intensity basis): Set targets in stages to achieve a 50% reduction (compared to FY2020) by FY2030 【Targets for each fiscal year 】 FY2022 7.4% FY2023 14.2% FY2024 20.6% FY2025 26.5% FY2026 31.9%	Lending conditions vary depending on the achievement of SPT	・The SPT is included in the action plan to be submitted to Shiga Prefecture, and a copy is submitted to the lender. ・The action plan is made public on the Shiga Prefecture website. ・The progress will be described in an action report to be submitted to Shiga Prefecture once a year, and a copy of the report will be submitted to the lender. ・The action report is also made public on the Shiga Prefecture website. ・Information on SPT is disclosed to the public.
SEIRYO LINE	Transportation	The Bank of Nagoya, Ltd.	2022/4/28	5 years	Rating & Investment Information, Inc.	0.05	billion yen	To achieve a CO₂ emission reduction target of 42% of the FY2020 level by 2030 (SBT certified "1.5°C target" level), a milestone is set to reduce CO₂ emissions by 21.0% of the FY2020 level for the five fiscal years from FY2021 to FY2025 (annual targets are set).	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. SEIRYO LINE will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
Sunplaza (サンプラザ)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	2022/4/28	-	114 Economic Research Institute	-		Eco-Tray and Eco-APET usage rate <Target> FY2022: 50% FY2023: 50% FY2024: 50% FY2025: 50% FY2026: 50%	Status of achievement of SPTs is in principle checked on an annual basis, and the interest rate is set to be reduced according to the level of achievement.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Shodoshima Healthyland Co., Ltd.	Chemical Industry	The Chugoku Bank, Ltd	2022/4/20	-	Okayama economic research institute	-		Number of olive seedlings donated and sold: <Target> FY2022: 570 trees FY2023: 740 trees FY2024: 910 trees FY2025: 1,080 trees FY2026: 1,250 trees	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Shinwakensetsu Co.,Ltd.	Real estate and construction	The Bank of Nagoya, Ltd.	2022/3/31	5 years	Rating & Investment Information, Inc.	0.05	billion yen	Reduce CO₂ emissions by 21.0% relative to FY2020 over the five-year period from FY2021 to FY2025, as a milestone toward achieving the goal of a 42% reduction in CO₂ emissions by 2030 relative to FY2020.	Preferential interest rates will be applied when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Shinwakensetsu will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
HOKUTO Corporation	Food, Beverages, Tobacco, etc.	Syndication method (Arranger:THE HACHIJUNI BANK,LTD.) THE HACHIJUNI BANK,LTD.、MUFG Bank, Ltd.、Sumitomo Mitsui Banking Corporation	2022/3/31	-	Japan Credit Rating Agency, Ltd.	7	billion yen	① Global sales volume of the Hokuto Group in FY2025: 90,000 tons ② Increase in the number of members of "Mushroom Lab," a mushroom fan site ③ Development of new Bunashimeji strain with enhanced ornithine content ④ Expansion of solar power generation sites to 10 sites ⑤ Cumulative sales of environment-related materials over 4 years: 2 billion yen ⑥ Diversification and advancement of utilization of used culture media (realization of 3 new methods of utilization) ⑦ Acquire certification as a corporation with excellent health management	Financial characteristics change when SPTs are achieved.	HOKUTO will report the progress of SPTs to the lender tentatively by the end of May each year, including verification by the end of June.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Norinchukin Bank	2022/3/31	-	Rating & Investment Information, Inc.	-		SPT-1 : Reduce Scope 1 and 2 emissions by 35.0% compared to the FY2019 level by FY2030. SPT-2 : Reduce Scope 3 emissions (Categories 1 and 11) by 35.0% compared to the FY2019 level by FY2030.	Different levels of preferential interest rate ranges are applied to each of SPT-1 and SPT-2, based on the degree of difficulty in achieving their goals. The interest rate terms are linked to performance levels and act as an economic incentive for Nomura Real Estate Holdings.	Each emission amount for Scope 1, 2 and 3 (Category 1 and 11) will be reported on Nomura Real Estate Holdings' sustainability website and in the Sustainability Report, along with information on sustainability policy and governance.
AEON TOWN Co.,Ltd.	Real estate and construction	Resona Bank, Limited. The Keiyo Bank,Ltd. MUFG Bank, Ltd.	2022/3/31	-	Rating & Investment Information, Inc.	-		(1) At least 45% of electricity consumption in FY02/2025 will be CO₂-free. (2) At least 55% of electricity consumption in FY02/2026 will be CO₂-free.	If the SPT is achieved, the designated preferential treatment will apply from the interest calculation period in which the determination date falls until redemption. If SPT-1 is achieved but SPT-2 is not, the preferential treatment for SPT-1 will be removed from the interest calculation period in which the determination date for SPT-2 falls until redemption.	AEON TOWN will submit the latest KPI results and information on its sustainability strategy to the lenders within three months of the end of each fiscal year from the fiscal year ending February 2023 to the fiscal year ending February 2026.
Asahi Bussan Co., Ltd.	Food, Beverages, Tobacco, etc.	The Chugoku Bank, Ltd.	2022/3/31	7 years	Okayama economic research institute	0.05	billion yen	(1) Reduction rate of electricity consumption per net sales (food manufacturing sector) (2) Electricity consumption (other than food production sector)	Up to 0.2% annual reduction in applicable interest rate depending on the achievement of SPT	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Norinchukin Bank	2022/3/31	-	Japan Credit Rating Agency, Ltd.	-		Reduce greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result of GHG emissions in FY2018 30,230t-CO₂)	The financial characteristics of the arrangement change depending on whether or not the pre-defined SPTs for the selected KPIs are achieved.	Heiwa Real Estate plans to disclose the performance of KPIs to the Norinchukin Bank after the end of each fiscal year. Third-party verification of the performance of the SPTs established under the loan will be obtained from an external certification body.
Higin Lease Co., Ltd.	Finance (including REITs)	The Higo Bank, Ltd.	2022/3/31	3 years	Rating & Investment Information, Inc.	0.3	billion yen	Achieve 544 million yen in new contracts for renewable energy and energy-saving equipment and for the forestry industry in FY3/2023 and 604 million yen in FY3/2024.	It is designed to reduce the interest rate if the SPT is achieved.	Higin Lease will annually calculate the amount of new contracts for commercial and forestry products that contribute to energy conservation and decarbonization, and notify the lender, the Higo Bank, in writing, and disclose on its website whether or not it has achieved this goal.
JR Kyushu FG Lease (ＪＲ九州ＦＧリース)	Finance (including REITs)	The Higo Bank, Ltd.	2022/3/31	3 years	Rating & Investment Information, Inc.	0.1	billion yen	Achieve 250 million yen in new contracts for renewable energy and energy-saving equipment and medical and welfare equipment in FY3/2023 and 300 million yen in FY3/2024.	It is designed to reduce the interest rate if the SPT is achieved.	JR Kyushu FG Lease will annually calculate the amount of new contracts for commercial products that contribute to energy conservation and decarbonization, as well as for medical care and welfare, and notify the lender, The Higo Bank, in writing, as well as disclose on its own website whether or not it has achieved this goal.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Development Bank of Japan Inc.	2022/3/31	-	-	-		SPT 1: Complete construction of one large commercial-scale liquefied hydrogen carrier by FY2026. SPT 2: Achieve a hydrogen transportation capacity of 225,000 tons/year or more to Japan by FY2031.	Achievement of SPTs is linked to lending conditions and other factors.	Information on the progress and achievement of the SPTs will be reported by Kawasaki Heavy Industries to the Development Bank of Japan once a year, and when the SPTs are achieved, the information will be verified by a third party. Information related to the third-party verification will be disclosed to the public on a regular basis on the website or in the Integrated Report.
KODENSYA inc	Real estate and construction	Saitama Resona Bank,Limited	2022/3/31	11 years	Rating & Investment Information, Inc.	0.6	billion yen	Increase the market installed capacity of renewable energy power generation facilities installed by KODENSYA from 3,418 kW (cumulative) in FY10/2021 to the following in FY10/2030 SPT1 26,312 kW (7.7 times) SPT2 36,039kW (10. 5 times)	It is designed to reduce the interest rate if the SPT is achieved. The floating interest rate spread will be lowered when SPT1 and SPT2 are achieved respectively.	KODENSYA will report annually to the lender on the progress of the SPTs. Data on the market installed capacity (cumulative) of installed renewable energy generation capacity, which is its KPI, will be reported in writing to the lender and posted on its website annually.
MARUSAN INDUSTRY CO., LTD.	Manufacturing	The Iyo Bank, Ltd.	2022/3/31	10 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	1	billion yen	The use of cotton, a natural material, will be increased in stages between FY2021, the base year, and FY2031, with the target for FY2031 being approximately doubled (196.8%).	Achievement of SPTs is linked to lending conditions.	MARUSAN INDUSTRY will consider publicly announcing the progress of the SPTs and other information. In addition, MARUSAN INDUSTRY will report to the Iyo Bank the latest information on the progress of the SPTs.
Mitsui Fudosan Co., Ltd.	Real estate and construction	SUMITOMO LIFE INSURANCE COMPANY	2022/3/31	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas emissions in Scope 1+Scope 2 by 46.2% by FY2030 (compared to FY 2019)	Interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	Mitsui Fudosan will disclose the performance of KPIs as public information in its annual ESG reports, etc., regardless of whether or not the SPT has made a determination.
Mitsui Fudosan Co., Ltd.	Real estate and construction	DAIDO LIFE INSURANCE COMPANY	2022/3/31	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas emissions in Scope 1+Scope 2 by 46.2% by FY2030 (compared to FY 2019)	Interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	Mitsui Fudosan will disclose the performance of KPIs as public information in its annual ESG reports, etc., regardless of whether or not the SPT has made a determination.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Meiji Yasuda Life Insurance Company	2022/3/31	13 years	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas emissions in Scope 1+Scope 2 by 46.2% by FY2030 (compared to FY 2019)	Interest rate terms are linked to the results of the SPT determination and act as an economic incentive and disincentive for Mitsui Fudosan.	Mitsui Fudosan will disclose the performance of KPIs as public information in its annual ESG reports, etc., regardless of whether or not the SPT has made a determination.
Nomura Real Estate Holdings, Inc.	Real estate and construction	TAIYO LIFE INSURANCE COMPANY DAIDO LIFE INSURANCE COMPANY	2022/3/31	10 years	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential applicable interest rates based on achievement of SPTs	Emissions for Scope 1, 2, and 3 will be reported on the Nomura Real Estate Holdings sustainability website and in the Sustainability Report, along with information on the sustainability policy and governance.
OBAYASHI CORPORATION	Real estate and construction	Syndication method (Arranger: MUFG Bank, Ltd.) The Akita Bank,Ltd.、The Senshu Ikeda Bank, Ltd.、The Iyo Bank, Ltd.、The Bank of Iwate, Ltd、THE OITA BANK,LTD.、The Kiyo Bank, Ltd. 、The Bank of Kyoto, Ltd.、The Keiyo Bank,Ltd.、THE BANK OF SAGA LTD.、THE SHIGA BANK，LTD．、The Shikoku Bank, Ltd. 、THE SHIZUOKA CHUO BANK, LTD、The 77 Bank, Ltd.、Daishi Hokuetsu Bank, Ltd、The Chiba Bank, Ltd.、The Chukyo Bank, Ltd、THE TOHO BANK, LTD.、THE TOCHIGI BANK, LTD.、THE NISHI-NIPPON CITY BANK, LTD.、The Norinchukin Bank、THE HACHIJUNI BANK,LTD.、The Higo Bank, Ltd.、The Hyakujushi Bank, Ltd.、The Hiroshima Bank, Ltd. 、THE BANK OF FUKUOKA., LTD.、North Pacific Bank,Ltd.、The Hokuriku Bank, Ltd.、Sumitomo Mitsui Banking Corporation、Sumitomo Mitsui Trust Bank, Limited、MUFG Bank, Ltd.、The Musashino Bank, Ltd、The Yamagata Bank,Ltd、THE YAMANASHI CHUO BANK, LTD.、The Bank of Yokohama,Ltd.、Resona Bank,Ltd.	2022/3/31	5 years	Rating & Investment Information, Inc.	70 (credit line)	billion yen	SPT 1: Annual targets consistent with Scope 1 and 2 of 46.2% reduction in CO₂ emissions in FY2030 (compared to FY2019). (actual result of total CO₂ emissions (Scope1& 2) in FY2019 378,000 t-CO₂) 【Target for each fiscal year】 (total CO₂ emissions (t-CO₂), figures in parentheses indicate reduction rate compared to FY2019) FY2025 282,700(25.2%) FY2026 266,800(29.4%) FY2027 250,900(33.6%) FY2028 235,100(37.8%) FY2029 219,200(42.0%) FY2030 203,300(46.2%) SPT 2: Annual targets consistent with Scope 3 of 27.5% reduction in CO₂ emissions in FY2030 (compared to FY2019). (actual result of total CO₂ emissions (Scope3) in FY2019 4,588,000 t-CO₂) 【Target for each fiscal year】 (total CO₂ emissions (t-CO₂), figures in parentheses indicate reduction rate compared to FY2019) FY2025 3,899,800 (15.0%) FY2026 3,785,100 (17.5%) FY2027 3,670,400 (20.0%) FY2028 3,555,700 (22.5%) FY2029 3,441,000 (25.0%) FY2030 3,326,300 (27.5%)	The characteristics of the bond/loan will change depending on its achievement against the SPTs.	The status of achievement of the set SPTs will be disclosed annually as environmental and social activity results on Obayashi's website.
SHINSHOWA CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	2022/3/31	5 years	Chibagin Research Institute Corporation	-		Percentage of electricity derived from renewable energy sources used by the Shinshowa Group <Targets> FY2022: 6.25%, FY2023: 12.5%, FY2024: 18.75%, FY2025: 25.0%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
Shoei Driving School	Others (including service industry)	The Iyo Bank, Ltd.	2022/3/31	8 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.3	billion yen	Ratio of next-generation vehicles* to total training vehicles *Next-generation vehicles: Plug-in hybrid vehicles, hybrid vehicles, electric vehicles, fuel cell vehicles, etc.	Achievement of SPTs is linked to lending conditions.	The borrower will consider publicizing the progress of the SPTs and other information. In addition, the lender will be kept informed of the latest information on the progress of the SPTs.
TOKYU CORPORATION	Transportation	Development Bank of Japan Inc.	2022/3/31	-	-	18.497	billion yen	46.2% reduction in CO₂ emissions by Tokyu and consolidated subsidiaries in FY2030 (compared to FY2019)	Achievement of SPTs is linked to lending conditions and other factors.	Tokyu will report to the DBJ once a year on the progress and achievement of the SPTs, and when the SPTs are achieved, Tokyu will report to the DBJ after verification by a third-party organization. Information on the status of achievement of the SPTs and information related to the third-party verification will be disclosed to the public on a regular basis on the website or in the Integrated Report.
KYOKUYO-DENKI co.,ltd	Electronic components, devices, information equipment, etc.	THE YAMANASHI CHUO BANK, LTD.	2022/3/30	-	Rating & Investment Information, Inc.	0.5	billion yen	Reduce CO₂ emissions (Scope 2) by 40% in FY2030 compared to FY2020.	It is designed to reduce the applicable interest rate if the SPT is achieved.	KYOKUYO-DENKI will provide the lenders with materials showing the status of SPT achievement in the most recent fiscal year by the SPT reporting deadline, and post the materials on its website.
Makes Co.,Ltd.	Manufacturing	The Keiyo Bank,Ltd.	2022/3/30	-	Rating & Investment Information, Inc.	-		To increase the ratio of foreign employees until the fiscal year ending May 31, 2028.	It is designed to reduce the interest rate if the SPT is achieved.	Makes　will report on the progress of the SPT to the agent and to the lender through the agent. The status of achievement will be posted on its website.
SETTSU METAL INDUSTRIAL CO.,LTD.	Manufacturing	THE SHIGA BANK，LTD．	2022/3/30	5 years	Shigagin Keizai Bunka Center CO.,LTD.	0.1	billion yen	Annual targets for the percentage of recycled materials used and the number of aluminum rack products collected in the "Rack to Rack® " project. The cumulative target is set in addition to the annual target for the number of units collected.	Lending conditions vary depending on the achievement of SPT	・The SPT is included in the action plan to be submitted to Shiga Prefecture, and a copy is submitted to the lender. ・The action plan is made public on the Shiga Prefecture website. ・The progress will be described in an action report to be submitted to Shiga Prefecture once a year, and a copy of the report will be submitted to the lender. ・The action report is also made public on the Shiga Prefecture website. ・Information on SPT is disclosed to the public.
WWB	Energy	The Chiba Bank, Ltd.	2022/3/30	-	Rating & Investment Information, Inc., Chibagin Research Institute Corporation	0.5	billion yen	Generating capacity of renewable energy generation facilities owned by the lender group	A mechanism is set up to lower or raise interest rates depending on the achievement of the SPT.	WWB reports annually to The Chiba Bank, Ltd. on (1) the progress of the project and the amount appropriated and unappropriated balance, (2) the environmental improvement effects, and (3) other matters.
Mebuki Lease Co.,Ltd.	Finance (including REITs)	The Joyo Bank, Ltd. The Ashikaga Bank, Ltd.	2022/3/29	-	Rating & Investment Information, Inc.	2	billion yen	Achieve 2,590 million yen in new contracts (leases and installment sales) for commercial products that contribute to energy conservation and decarbonization in the fiscal year ending March 31, 2025	It is designed to reduce the interest rate if the SPT is achieved. If the SPT is not reported as achieved, the interest rate is raised as a penalty.	By the end of July each year, the amount of new contracts for commercial products that contribute to energy conservation and decarbonization for the period from April to March of the previous year will be summarized and notified in writing to the lenders, Joyo Bank and Ashikaga Bank. KPI data will be managed by the Mebuki Leasing Planning Department, and SPT achievement status will be disclosed on the company's website.
EARTHSUPPORT	Others (including service industry)	THE SAN-IN GODO BANK,LTD．	2022/3/28	-	Japan Credit Rating Agency, Ltd.	-		KPI 1: Increase sales of "Katazukedo" and "Kaitaido" businesses for individuals (support for solving the problem of vacant houses, etc.) SPT 1: 150 million yen by the fiscal year ending September 2026 KPI 2: Renewal project of sorting building and improvement of recycling rate SPT 2: Improve by 3% by FY9/2026 KPI 3: Increase the average length of service of all employees (including full-time, part-time, and contract employees) SPT 3: Average years of service to be 9.26 years by FY9/2026	The financial characteristics of the arrangement change depending on whether or not the pre-defined SPTs for the selected KPIs are achieved.	Earth Support will disclose its KPI performance to lenders after the end of each fiscal year.
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger: Sumitomo Mitsui Banking Corporation) (Co-Arranger：The Gunma Bank,Ltd) Sumitomo Mitsui Banking Corporation、The Gunma Bank,Ltd	2022/3/28	3 years and 9 months	Rating & Investment Information, Inc.	53	billion yen	1. Achieve the cumulative GHG reduction contribution target of 49,000 tons under the Bilateral Credit Mechanism (JCM) by the end of December 2023. 2. Maintain an annual paid leave utilization rate of at least 70% among our employees. 3. Maintain 100% of male employees taking childcare leave.	If all SPTs are satisfied on the SPTs satisfaction determination date, the preferential interest rate will be applied.	・Tokyo Century will submit to all lenders, through its loan agent Mizuho Bank, Ltd., a document that can confirm the assumed cumulative GHG reduction contribution under the Bilateral Credit Scheme, the annual paid leave utilization rate, and the male parental leave utilization rate. ・In addition to the above, Tokyo Century will disclose the results of KPIs in its annual Sustainability Data Book and other documents.
Sapporo Hokuyo Lease Co.,Ltd.	Finance (including REITs)	North Pacific Bank,Ltd.	2022/3/25	5 years	Rating & Investment Information, Inc.	1	billion yen	Purchases of HV and other vehicles, high-efficiency air conditioning, high-efficiency refrigeration and freezing equipment, and fuel-efficient construction equipment： 110% growth level (900 million yen) in FY2025 from the three-year average of purchases from FY 2019 to FY 2021 (FY 2021 is projected)	Interest rates and other financing terms are linked to the achievement of SPTs.	Annually, the amount of new purchases of commercial products that contribute to energy conservation and decarbonization will be aggregated and notified in writing to the lender, North Pacific Bank.
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger: Mizuho Bank, Ltd.) (Co-Arranger：Shinkin Central Bank) Shinkin Central Bank、THE SAN-IN GODO BANK,LTD．、THE TOHO BANK, LTD.、The Senshu Ikeda Bank, Ltd.、The Ashikaga Bank, Ltd.、The Bank of Iwate, Ltd、THE OITA BANK,LTD.、The Bank of Kyoto, Ltd.、The Musashino Bank, Ltd、The Keiyo Bank,Ltd.、The Higo Bank, Ltd.、Mizuho Bank, Ltd.	2022/3/24	3 years and 9 months	Rating & Investment Information, Inc.	55.2	billion yen	1. Achieve the cumulative GHG reduction contribution target of 49,000 tons under the Bilateral Credit Mechanism (JCM) by the end of December 2023. 2. Maintain an annual paid leave utilization rate of at least 70% among our employees. 3. Maintain 100% of male employees taking childcare leave.	If all SPTs are satisfied on the SPTs satisfaction determination date, the preferential interest rate will be applied.	・Tokyo Century will submit to all lenders, through its loan agent Mizuho Bank, Ltd., a document that can confirm the assumed cumulative GHG reduction contribution under the Bilateral Credit Scheme, the annual paid leave utilization rate, and the male parental leave utilization rate. ・In addition to the above, Tokyo Century will disclose the results of KPIs in its annual Sustainability Data Book and other documents.
YANMAR HOLDINGS CO., LTD.	Manufacturing	Resona Bank, Limited.	2022/3/22	-	Rating & Investment Information, Inc.	10	billion yen	Yanmar will increase the amount of electricity it uses from renewable energy sources that it installs itself (actual self-sufficiency figures) by 10 times from the current 3 million kwh to 30 million kwh in the fiscal year ending March 2026.	Based on the status of achievement of the SPT target, the spread will be lowered if the target is achieved.	Yanmar will report to the Agent and all lenders through the Agent once a year on the status of achievement of the SPT. In addition to the reports to the lenders, the information will be disclosed on Yanmar's website.
Nomura Real Estate Holdings, Inc.	Real estate and construction	The Hokuriku Bank, Ltd.	2022/3/18	-	-	1	billion yen	Set a target for total greenhouse gas emissions reduction rate	Preferential interest rate spread based on achievement of SPTs	-
MEGMILK SNOW BRAND Co.,Ltd.	Food, Beverages, Tobacco, etc.	The Norinchukin Bank	2022/3/14	6 years	Rating & Investment Information, Inc.	8	billion yen	CO₂ emission reduction (2030 target ︓50% reduction from 2013)	The lending terms are linked to MEGMILK SNOW BRAND's performance against the SPT, providing an incentive to achieve the SPT target.	MEGMILK SNOW BRAND will submit to the Agent and all Lenders through the Agent, by the SPT reporting deadline, materials showing the achievement of the SPT as verified by an independent third-party verifier in the immediately preceding fiscal year. It will also be included in the integrated report to be posted on its website.
NIHON HI-HEAT ENGINEERING	Transportation Machinery	The Iyo Bank, Ltd.	2022/3/8	15 years and 8 months	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.165	billion yen	① CO₂ emissions per gross building floor area: 4.18% reduction per year between 2019 and 2036 ② Number of orders for LNG-fueled and zero-emission vessels: 2 orders per year	Achievement of SPTs is linked to lending conditions.	The borrower will consider publicizing the progress of the SPTs and other information. In addition, the lender will be kept informed of the latest information on the progress of the SPTs.
Mitsubishi Estate Logistics REIT Investment Corporation (MEL)	Real estate and construction	The Norinchukin Bank	2022/3/1	10 years	Japan Credit Rating Agency, Ltd.	2	billion yen	①　30% reduction of CO₂ emissions (per unit production) from 0.025t-CO₂/m2 in FY2017 ②　100% of properties with green building certification ③　15% reduction from actual energy consumption (per unit) of 50.20 kWh/m2 in FY2017 ④　Achieve a GRESB Real Estate Rating of 4 stars or higher continuously from the date of loan origination.	The loan is structured in such a way that its financial characteristics vary depending on whether or not it achieves predetermined SPTs for selected KPIs.	MEL plans to disclose the performance of KPIs to lenders, etc. on its website, etc. after the end of each fiscal year. At that time, third-party verification from an external certification organization is scheduled to be obtained for disclosure items related to CO₂ emissions (per-unit) and energy consumption (per-unit). In cases where there are delays in progress due to unforeseen circumstances, analysis of the causes and future measures will also be considered for disclosure to the lender.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Resona Bank, Limited.	2022/2/28	-	Japan Credit Rating Agency, Ltd. Evaluation Section, Sustainability Promotion Department, Shinsei Bank, Limited.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result in FY2018: 30,230t-CO₂)	Lending terms vary depending on the achievement or non-achievement of SPTs	Information on the achievement of the SPT is to be provided at least annually to both the lender and the general public for this loan.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Aozora Bank, Ltd.	2022/2/28	-	Japan Credit Rating Agency, Ltd. Evaluation Section, Sustainability Promotion Department, Shinsei Bank, Limited.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result in FY2018: 30,230t-CO₂)	Lending terms vary depending on the achievement or non-achievement of SPTs	Information on the achievement of the SPT is to be provided at least annually to both the lender and the general public for this loan.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	2022/2/28	-	Japan Credit Rating Agency, Ltd. Evaluation Section, Sustainability Promotion Department, Shinsei Bank, Limited.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result in FY2018: 30,230t-CO₂)	Lending terms vary depending on the achievement or non-achievement of SPTs	Information on the achievement of the SPT is to be provided at least annually to both the lender and the general public for this loan.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Shinsei Bank, Limited.	2022/2/28	-	Japan Credit Rating Agency, Ltd. Evaluation Section, Sustainability Promotion Department, Shinsei Bank, Limited.	-		Reduce group-wide greenhouse gas (GHG) emissions by 50% by FY2030 (compared to FY2018) (actual result in FY2018: 30,230t-CO₂)	Lending terms vary depending on the achievement or non-achievement of SPTs	Information on the achievement of the SPT is to be provided at least annually to both the lender and the general public for this loan.
HOWA HOLDINGS (宝和ホールディングス)	Transportation	The Chugoku Bank, Ltd	2022/2/28	-	Okayama economic research institute	-		CO₂ reduction rate per net sales <Target> (compared to previous year) FY2022 -1.5% FY2023: -1.5% FY2024: -1.5% FY2025: -1.5%	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Kokusan Spring Industrial Co.,Ltd.	Manufacturing	THE SHIGA BANK，LTD．	2022/2/28	-	Shigagin Keizai Bunka Center CO.,LTD.	0.1	billion yen	Reduction rate of CO₂ emissions (on intensity basis): Set targets in stages to achieve a 50% reduction (compared to FY2013) in FY2030 (actual result in FY2020 39.1%) 【Target for each fiscal year】 FY2021 40.3% FY2022 41.5% FY2023 42.6%	Lending conditions vary depending on the achievement of SPT	・The SPT is included in the action plan to be submitted to Shiga Prefecture, and a copy is submitted to the lender. ・The action plan is made public on the Shiga Prefecture website. ・The progress will be described in an action report to be submitted to Shiga Prefecture once a year, and a copy of the report will be submitted to the lender. ・The action report is also made public on the Shiga Prefecture website. ・Information on SPT is disclosed to the public.
Nipro Corporation	Manufacturing	Syndication method (Arranger: The Norinchukin Trust & Banking Co.,Ltd.) Hokkaido Credit Agricultural Cooperative Union (北海道信用農業協同組合連合会)、Saitama Credit Agricultural Cooperative Union (埼玉県信用農業協同組合連合会)、Tokyo Credit Agricultural Cooperative Union (東京都信用農業協同組合連合会)、Niigata Credit Agricultural Cooperative Union (新潟県信用農業協同組合連合会)、Nagano Credit Agricultural Cooperative Union (長野県信用農業協同組合連合会)、Shizuoka Credit Agricultural Cooperative Union (静岡県信用農業協同組合連合会)、Kyoto Credit Agricultural Cooperative Union (京都府信用農業協同組合連合会)、Hyogo Credit Agricultural Cooperative Union (兵庫県信用農業協同組合連合会)、Wakayama Credit Agricultural Cooperative Union (和歌山県信用農業協同組合連合会)、Kagawa Credit Agricultural Cooperative Union (香川県信用農業協同組合連合会)、Miyazaki Credit Agricultural Cooperative Union (宮崎県信用農業協同組合連合会)、Kagoshima Credit Agricultural Cooperative Union (鹿児島県信用農業協同組合連合会)、The Norinchukin Bank	2022/2/28	7 years	Rating & Investment Information, Inc.	10	billion yen	Average annual growth rate of unit sales of pre-filled syringes* from FY2020 to FY2025 *Pre-filled syringes are injectable drugs that are pre-filled with medication, and are used to prevent medical errors and improve the operational efficiency of medical facilities.	The lending terms are linked to NIPRO's performance against the SPT, providing an incentive to achieve the SPT target.	By the end of July each year, Nipro shall total up the actual number of pre-filled syringes sold from April to March of the previous year and notify the agent, The Norinchukin Bank, and the syndicate of lenders in writing.
Techno Home Nagano (テクノホーム長野)	Real estate and construction	THE HACHIJUNI BANK,LTD.	2022/2/28	-	Rating & Investment Information, Inc.	0.1	billion yen	ZEH ratio of detached houses by year (including Nearly ZEH) FY2023: 30% FY2024: 35% FY2025: 55%	Lending terms and conditions are linked to Technohome Nagano's positive performance on the SPT, which is an incentive to achieve the SPT's goals.	Techno Home Nagano is required to submit materials showing the achievement of the SPT verified by a third party in the immediately preceding period by the SPT reporting deadline. The KPIs and targets will be disclosed on Technohome Nagano's webpage, and the information will also be made public using the ZEH Builder/Planner Registration System of the Initiative for Sustainable Co-creation of Environment and Innovation.
tomizawa-shoten (富澤商店)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	2022/2/28	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions reduction rate per ton of scrap handled <Target> (compared to FY2021) FY2021: -1%, FY2022: -4%, FY2023: -7%, FY2024: -10%, FY2025: -13%	In principle, the SPTs' achievement status is checked on an annual basis, and a mechanism is set up to lower or raise interest rates depending on the status of achievement.	Once a year, the status of achievement of SPTs will be checked in a prescribed form. Reporting information will not be made public.
XSOL CO., LTD.	Real estate and construction	The Bank of Kyoto, Ltd.	2022/2/28	5 years	Rating & Investment Information, Inc.	0.3	billion yen	Increase annual solar module shipments from 400 MW in FY05/10 to 720 MW in FY05/26	The lending terms are linked to XSOL's performance against the SPT, providing an incentive to achieve the SPT target.	XSOL will report annually to the lender on the progress of the SPT. Data on the KPI "annual shipment of photovoltaic modules (solar panels, etc.)" will be reported in writing to the lender and posted on the website by the end of September each year.
YAMATO JYUKEN, INC	Real estate and construction	The Hyakujushi Bank, Ltd.	2022/2/28	5 years	114 Economic Research Institute	0.1	billion yen	ZEH commission rate	In principle, the progress of the SPTs will be checked on an annual basis, and the interest rate will be reduced according to the progress of the SPTs.	Annually, until the fulfillment of obligations is completed, the status of achievement of SPTs will be checked in the prescribed form.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Syndication method (Arranger: The Norinchukin Trust & Banking Co.,Ltd.) Hokkaido Credit Agricultural Cooperative Union (北海道信用農業協同組合連合会)、Kanagawa Credit Agricultural Cooperative Union (神奈川県信用農業協同組合連合会)、Shizuoka Credit Agricultural Cooperative Union (静岡県信用農業協同組合連合会)、Mie Credit Agricultural Cooperative Union (三重県信用農業協同組合連合会)、Kyoto Credit Agricultural Cooperative Union (京都府信用農業協同組合連合会)、Osaka Credit Agricultural Cooperative Union (大阪府信用農業協同組合連合会)、Hyogo Credit Agricultural Cooperative Union (兵庫県信用農業協同組合連合会)、The Norinchukin Bank	2022/2/24	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas emissions in Scope 1 + Scope 2 by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the SPT decision results and act as economic incentives and disincentives for Mitsui Fudosan.	Mitsui Fudosan will disclose its KPI results as public information in its annual ESG report and other publications, regardless of whether SPT has made a judgment.
A3	Others (including service industry)	Saitama Resona Bank,Limited	2022/2/8	5 years	Rating & Investment Information, Inc.	0.1	billion yen	100% of male employees take parental leave	Incentives are given to change the terms of the next loan fee according to the progress of SPTs.	A3 reports the achievement status of SPTs once a year with the value of the company's fiscal year to Saitama Resona Bank in the prescribed form.
Hokutaku co.,Ltd	Others (including service industry)	Mizuho Bank, Ltd.	2022/1/31	26 years and 2 months	Rating & Investment Information, Inc.	0.7	billion yen	Achievement of goals related to "SBT Certification for Small and Medium Enterprises ". The new SBT certification, launched by the Science Based Targets initiative　on April 15, 2020, for small and medium-sized enterprises　that are independent, non-subsidiary companies with less than 500 employees.	Interest rate conditions vary depending on SPT achievement.	Hokutaku is required to report to Mizuho Bank at least once a year.
Kanayama Kasei Co., Ltd.	Chemical Industry	The Bank of Nagoya, Ltd.	2022/1/31	5 years	Rating & Investment Information, Inc.	0.0.5	billion yen	Reduce CO₂ emissions by 50% by 2030 compared to 2018	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Kanayama Kasei will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	Development Bank of Japan Inc.	2022/1/27	-	Japan Credit Rating Agency, Ltd.	-		(1) Reduce CO₂ emissions (Scope 1 and 2) to 　　814.5 t-CO₂ in FY2021, 　　773.8 t-CO₂ in FY2022, 　　728.4 t-CO₂ in FY2023, 　　683.0t-CO₂ in FY2024, 　　637.0t-CO₂ in FY2025, 　　592.2t-CO₂ or less in FY2026. (2) Maintain the leadership level (A, A-) in the CDP climate change score	The loan is structured in such a way that its financial characteristics vary depending on whether or not it achieves predetermined SPTs for selected KPIs.	Ricoh Leasing will disclose the performance of KPIs and SPTs on a regular basis after the end of each fiscal year in the annual integrated report and on the web page of Ricoh Leasing. The figures will be reported separately to the Development Bank of Japan, the lender.
MAKENGINEERING　CORPORATION	Manufacturing	The Chugoku Bank, Ltd	2022/1/26	-	Okayama economic research institute	-		Increase in shipments of flow reactor-related products, which are environmentally friendly products: ＜Target＞ (compared to FY2021) FY2022: 20% FY2023: 40% FY2024 60% FY2025 80% FY2026 100% FY2027 120%	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Sumitomo Mitsui Banking Corporation	2022/1/13	-	Rating & Investment Information, Inc.	-		Reduce total greenhouse gas emissions in Scope 1 + Scope 2 by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the SPT decision results and act as economic incentives and disincentives for Mitsui Fudosan.	Mitsui Fudosan will disclose its KPI results as public information in its annual ESG report and other publications, regardless of whether SPT has made a judgment.
Mitsui Fudosan Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	2022/1/13	-	Rating & Investment Information, Inc.			Reduce total greenhouse gas emissions in Scope 1 + Scope 2 by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the SPT decision results and act as economic incentives and disincentives for Mitsui Fudosan.	Mitsui Fudosan will disclose its KPI results as public information in its annual ESG report and other publications, regardless of whether SPT has made a judgment.
Mitsui Fudosan Co., Ltd.	Real estate and construction	The Dai-ichi Life Insurance Company, Limited	2022/1/13	20 years	Rating & Investment Information, Inc.			Reduce total greenhouse gas emissions in Scope 1 + Scope 2 by 46.2% by FY2030 (compared to FY2019)	The interest rate terms are linked to the SPT decision results and act as economic incentives and disincentives for Mitsui Fudosan.	Mitsui Fudosan will disclose its KPI results as public information in its annual ESG report and other publications, regardless of whether SPT has made a judgment.
Starfield Co., Ltd.	Manufacturing	The Chugoku Bank, Ltd	2022/1/4	-	Okayama economic research institute	-		Percentage increase in sales volume of environmentally friendly products <Target> (compared to previous year) FY2022: 10% FY2023: 10% FY2024: 10% FY2025: 10% FY2026 10%	Applicable interest rates are reduced by up to 0.2% per year, depending on the achievement of SPT.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
SAKAKIBARA SEIKI CO.,LTD	Manufacturing	The Bank of Nagoya, Ltd.	2021/12/28	5 years	Rating & Investment Information, Inc.	0.1	billion yen	Reduce CO₂ emissions by 21.0% compared to FY2018 by FY2025 as a milestone for achieving the 50% CO₂ reduction target by FY2030 compared to fFY2018 (with annual targets set).	Apply preferential interest rates when SPTs are achieved.	Once a year, the achievement of SPTs will be checked with the value of the company's fiscal year. Sakakibara Seiki will report to The Bank of Nagoya after receiving confirmation from a third-party specialized agency.
ETP holdings Co.,Ltd.	Wholesale and retail trade	The Iyo Bank, Ltd.	2021/12/24	-	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	-		Sales ratio of electric vehicles (including next-generation vehicles)	The spread will remain the same even if SPTs are not achieved, but if they are achieved, the spread will narrow.	The borrower will consider publicizing the progress of the SPTs and other information. In addition, the lender will be kept informed of the latest information on the progress of the SPTs.
TAISEI CORPORATION	Real estate and construction	Development Bank of Japan Inc.	2021/12/24	5 years	-	-		Operation stage: Increase the CO₂ forecast emission reduction rate for design and construction projects to 43% in FY2023 (compared to FY1990)	Loan agreements and memorandums stipulate the linkage between SPT achievement status and lending conditions, etc.	TAISEI CORPORATION will report annually to DBJ the latest information on the progress and achievement of SPT performance. In addition, information on the achievement of SPT and information on third-party verification will be disclosed to the public on a regular basis through the website and integrated reports.
Ryutsu (リューツー)	Others (including service industry)	North Pacific Bank,Ltd.	2021/12/22	-	Rating & Investment Information, Inc.	-		Aim to improve the ratio of foreign employees by the fiscal year ending December 2030 【Ratio of foreign employees in the Ryutu Group: Performance and Targets】 (Figures in parentheses indicate the number of foreign employees.) ～2018︓0％(0 person) 2019︓5％(4 persons/80 persons) Started accepting foreign technical interns. 2020︓10％(8 persons/80 persons) 2021︓12.5％(10 persons/80 persons) 2022︓14.6％(12 persons/82 persons) The following is the SPT of this loan 2023︓14.6％(12 persons/82 persons) 2024︓14.6％(12 persons/82 persons) 2025︓14.6％(12 persons/82 persons) 2026︓14.6％(12 persons/82 persons) 2027︓14.6％(12 persons/82 persons) 2028︓16.6％(14 persons/84 persons) 2029︓19.5％(17 persons/87 persons) 2030︓22.2％(20 persons/90 persons)	If the SPT is achieved, the loan terms are designed to reduce the interest rate for the next year from the business day following the contracted repayment date, which arrives six months after the closing date, to the initial applicable interest rate x 0.9.	Once a year, lenders are required to report the progress of the SPT, and the figures for the KPI of employment of foreign employees are reported to the lenders in writing.
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger: MUFG Bank, Ltd.) (Co-Arranger：THE SHIZUOKA BANK, LTD.) THE SHIZUOKA BANK, LTD.、THE BANK OF FUKUOKA., LTD.、The Akita Bank,Ltd.、The 77 Bank, Ltd.、THE HACHIJUNI BANK,LTD.、The Joyo Bank, Ltd.、THE NANTO BANK，LTD.、The Chiba Bank, Ltd.、MUFG Bank, Ltd.	2021/12/22	4 years	Rating & Investment Information, Inc.	58	billion yen	SPT1-Achieve the assumed GHG reduction contribution (cumulative) target of 49,000 tons under the bilateral credit system (JCM) by the end of December 2023. (actual result: 17,814 t in FY 2018, 29,795 t in FY 2019, 34,547 t in FY 2020) SPT2-Maintain an annual paid leave acquisition rate of 70% or more for the employees (actual result:77.3% in FY 2018, 76.3% in FY 2019, 72.7% in FY 2020) SPT3-Maintain 100% male childcare leave acquisition rate for the employees (actual result:100% in FY 2018, 100% in FY 2019, 100% in FY 2020)	If all SPTs are satisfied on the SPTs sufficiency judgment date (end of May 2024), the designated interest rate incentive will be applied for each interest calculation period starting on or after June 27, 2024. The applicable conditions are linked to the judgment results of SPTs and function as an economic incentive for Tokyo Century.	・Tokyo Century Corporation will submit to all lenders, through its loan agent, MUFG Bank, Ltd., a document that confirms JCM's assumed (cumulative) contribution to GHG reduction, as well as the rate of annual paid leave and the rate of male employees taking parental leave. ・In addition, Tokyo Century Corporation will disclose the results of KPIs in its annual Sustainability Data Book and other publications.
Ichigo Inc.	Real estate and construction	Mizuho Bank, Ltd.	2021/12/17	10 years	Rating & Investment Information, Inc.	9	billion yen	Make 100% renewable energy consumed by business activities by 2025	Give incentives to change interest rate conditions according to the achievement of SPT	As a commitment in the loan agreement, the agent and all lenders through the agent will be provided with materials showing the achievement of the SPT as verified by a third party in the immediately preceding period by the SPT reporting deadline. KPIs and targets will also be disclosed on Ichigo's webpage.
Ichigo Inc.	Real estate and construction	Mizuho Bank, Ltd. Asahi Shinkin Bank THE SHIGA BANK，LTD． THE SHIZUOKA BANK, LTD. Hiroshima Bank, Ltd. The Fukuho Bank,Ltd.	2021/12/17	7 years	Rating & Investment Information, Inc.	4	billion yen	Make 100% renewable energy consumed by business activities by 2025	Give incentives to change interest rate conditions according to the achievement of SPT	As a commitment in the loan agreement, the agent and all lenders through the agent will be provided with materials showing the achievement of the SPT as verified by a third party in the immediately preceding period by the SPT reporting deadline. KPIs and targets will also be disclosed on Ichigo's webpage.
MASH Holdings Co.,Ltd.	Real estate and construction	Mizuho Bank, Ltd.	2021/12/17	3 years	Rating & Investment Information, Inc.	0.3	billion yen	Obtaining the Platinum Eruboshi certification ※the Platinum Eruboshi certification is granted to companies that have received Eruboshi certification (A certification system under which the Ministry of Health, Labor and Welfare certifies companies that meet certain standards and have excellent conditions for promoting the activities of women, based on the Law Concerning the Advancement of Women in Employment.), and meet certain requirements, such as achieving the goals of the general business owner's action plan and implementing initiatives to promote women's activities.	During the loan period, incentives are provided to change interest rate conditions in accordance with the progress of the phased initiative to obtain Eruboshi certification.	MASH Holdings Co.,Ltd. will disclose the progress of the SPT to Mizuho Bank, Ltd. once a year.
YASUNARI Co.,LTD.	Real estate and construction	THE YAMAGUCHI BANK, LTD.	2021/12/15	5 years	Rating & Investment Information, Inc.	0.2	billion yen	SPT-1 Reduce CO₂ emissions from business activities to 440.0 t-CO₂ or less by 2023. SPT-2 Achieve 60% or more of the OM solar system installation rate (three-year moving average) in 2023.	If any or all SPTs are satisfied on the SPTs judgment date (end of December 2023), specified interest rate incentives are applied according to the sufficiency of SPTs after December 30, 2024.	・YASUNARI Co.,LTD. will submit to THE YAMAGUCHI BANK, LTD. a document confirming the performance of KPIs for the previous year by the end of October of each year. ・YASUNARI Co.,LTD. will disclose the numerical values on which the actual KPIs are based in　"Environmental Activity Report" of the Eco Action 21 .
Imabari Yume Village (今治．夢ビレッジ)	Real estate and construction	The Iyo Bank, Ltd. Ehime Shinkin Bank	2021/12/10	20　years	Japan Credit Rating Agency, Ltd.	1.4	billion yen	SPT 1: Stadium attendance rate of 75.0% or higher SPT 2: Promotion to J1 in the J-League category SPT 3: Number of partners (sponsors): 450 or more SPT 4: Number of paying members of FC IMABARI Sailors' Club (fan club): 5,000 or more SPT 5: Number of participants in annual events (Earthland environmental education, outdoor training, soccer classes/schools, etc.): 10,000 or more	The financial characteristics of the arrangement change depending on whether the SPT is achieved or not.	●The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs ● Disclose the following information to the extent possible ・A qualitative and quantitative description of the main factors that contributed to the improvement in performance/KPIs (including M&A activities, etc.) ・Explanation of how improved performance will impact the borrower's sustainability ・Whether or not KPIs are reevaluated, whether or not established SPTs are revised, and whether or not baseline assumptions or the scope of KPIs are changed
NISSHA	Electronic components, devices, information equipment, etc.	Mizuho Bank, Ltd.、The Bank of Kyoto, Ltd., MUFG Bank, Ltd.	2021/12/3	-	Rating & Investment Information, Inc.	10	billion yen	Reduce CO₂ emissions by 3% annually (compared to 2020) by 2025/12 in order to achieve a 30% reduction compared to 2020 by 2030/12. 【Target】 2021:　-３％ 2022:　-６％ 2023:　-９％ 2024:　-12％ 2025:　-15％	It is designed to reduce the loan terms for subsequent interest calculation periods based on the achievement of the CO₂ reduction rate at the end of each fiscal year at the end of December each year.	Report on the progress of SPT to lenders once a year. With regard to CO₂ emission data for Scope 1 and 2, which are KPIs, the figures will be reported in writing to the lenders and disclosed in the Sustainability Report posted on the website by the end of June each year.
Fine Sinter Co., Ltd.	Manufacturing	THE SHIGA BANK，LTD．	2021/12/2	5 years	Rating & Investment Information, Inc.	0.5	billion yen	Reduction rate of CO₂ emissions (40% reduction by 2025, 50% reduction by 2030 on a consolidated basis in Japan, compared to 2013)	Lending conditions vary depending on the SPT achieved.	By the end of July each year, the results of KPI measurement for the period from April to March of the previous fiscal year will be notified to the arranger/agent, Shiga Bank, and all lenders.
GPSS Holdings Inc.	Energy	JA Mitsui Leasing, Ltd.	2021/11/30	5 years	Japan Credit Rating Agency, Ltd.	2	billion yen	By 2030, achieve a cumulative greenhouse gas emissions avoidance of 720,000 tons (approximately 12 times the 2020 level). (actual result: -14,738 t-CO₂ in FY2018, -31,992 t-CO₂ in FY2019, -57,597 t-CO₂ in FY2020)	The financial characteristics of the arrangement change depending on whether the SPT is achieved or not.	GPSS Holdings plans to regularly update and disclose its KPI and SPT performance in its annual sustainability report and on the GPSS Holdings sustainability page. It also plans to have its performance on SPT verified by an external third party.
Ishizaki Shoten (石崎商店)	Real estate and construction	Syndication method (Arranger:The Higo Bank, Ltd.) The Higo Bank, Ltd.、THE NISHI-NIPPON CITY BANK, LTD.、The Shoko Chukin Bank，Ltd.、The Kumamoto Bank, Ltd、THE BANK OF SAGA LTD.、THE KAGOSHIMA BANK, LTD	2021/11/30	-	Rating & Investment Information, Inc.	2.9	billion yen	Annual amount of waste received in the prefecture (amount processed within the region) FY2023 11,700 tons FY2024 19,700 tons FY2025 23,700 tons FY2026 onwards 25,000 tons	If the SPT is achieved, which is set annually starting in 2024, the applicable interest rate will be preferential.	Ishizaki Shoten will disclose the progress of the SPT to the arranger/agent and lenders on an annual basis. Ishizaki Shoten will disclose on its website the KPI values, KPI calculation methods, and level of ambition as verified by the District Economics Research Institute of Kumamoto Area.
RICOH LEASING COMPANY, LTD.	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	2021/11/30	-	Japan Credit Rating Agency, Ltd.	-		SPT1-Reduce CO₂ emissions (on a gross basis, Scope 1 and 2) to below 773.8 t-CO₂ in FY2022, 728.4 t-CO₂ in FY2023, and 683.0 t-CO₂ in FY2024. SPT2-Maintain a leadership level (A, A-) in the CDP climate change score.	The financial characteristics of the arrangement change depending on whether the SPT is achieved or not.	●The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs ● Disclose the following information to the extent possible ・A qualitative and quantitative description of the main factors that contributed to the improvement in performance/KPIs (including M&A activities, etc.) ・Explanation of how improved performance will impact the borrower's sustainability ・Whether or not KPIs are reevaluated, whether or not established SPTs are revised, and whether or not baseline assumptions or the scope of KPIs are changed
Nakajima Chemical (有限会社中島化学)	Manufacturing	The Juroku Bank, Ltd.	2021/11/24	-	Rating & Investment Information, Inc.	-		Sales of new products manufactured using recycled plastic materials (trays that support parts at automobile plants) 【Target】(thousand yen) 2024/5　45,000 2025/5　65,000 2026/5　75,000 2027/5　100,000 2028/5　120,000 2029/5　150,000 2030/5　150,000	It is designed to look at the achievement of SPTs every year and reduce interest rates if they are achieved, or restore them if they are not.	As part of the compliance requirements of the loan agreement, Nakashima Chemical is required to report annually on the progress of the SPTs to the provider of funds. Each year, a document confirming the figures for the SPTs determination must be submitted at least 10 business days prior to the SPTs determination date.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Norinchukin Bank	2021/11/15	10 years	Japan Credit Rating Agency, Ltd.	5	billion yen	SPT1: Reduce CO₂ emissions by 35% from the 2013 level by FY2030 (actual result in FY2013: 105,386 t-CO₂/year) SPT2: Increase the number of ZEB certified buildings (including NearlyZEB, ZEBReady, and ZEBOriented) in BELS to 5 by FY2030.	The financial characteristics will change depending on whether or not the predetermined SPTs for the selected KPIs are achieved.	●The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs ● Disclose the following information to the extent possible ・A qualitative and quantitative description of the main factors that contributed to the improvement in performance/KPIs (including M&A activities, etc.) ・Explanation of how improved performance will impact the borrower's sustainability ・Whether or not KPIs are reevaluated, whether or not established SPTs are revised, and whether or not baseline assumptions or the scope of KPIs are changed
TOHKAI SHIPBUILDING & ENGINEERING CO.LTD	Manufacturing	The Iyo Bank, Ltd.	2021/11/15	10 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.16	billion yen	The target is an annualized reduction of 3.83% from the base year of 2018 to 2030, assuming a 46% reduction in per-sales CO₂ emissions, electricity consumption, gasoline consumption, diesel fuel consumption, and LP gas consumption. <actual result in FY2018> CO₂ emissions/net sales (kg / million yen)： 231.676 electricity consumption/net sales (kWh / million yen)： 311.380 gasoline consumption/net sales (L / million yen)： 4.978 diesel fuel consumption/net sales (L / million yen)： 27.705 LP gas consumption/net sales (kg / million yen)： 0.558	A commemorative gift will be presented by the lender to the borrower based on the achievement of the SPTs (number of items achieved in each year). (No gift will be given if the SPTs have not been achieved.)	The borrower will consider publicizing the progress of the SPTs and other information. In addition, the lender will be kept informed of the latest information on the progress of the SPTs.
MINO Industry (美濃工業)	Transportation Machinery	The Juroku Bank, Ltd.	2021/11/4	-	Rating & Investment Information, Inc.	-		Increase the share of sales of electrification components in the total products manufactured by Mino Industry by 2% per year for 10 years from 14% in the fiscal year ending February 28, 2022.	It is designed to reduce the interest rate every year if the SPTs are achieved.	Report in writing to the lender on the achievement of the SPTs by the end of June of each year or such other date as the lender may reasonably designate.
Sanyo Homes Corporation	Real estate and construction	SHIGA BANK, LTD.	2021/10/27	-	Rating & Investment Information, Inc.	1.5	billion yen	The ZEH ratio for detached houses is set at 76% for the fiscal year ending March 2022 and 77% for the fiscal year ending March 2023. (actual result: 52% in FY2016, 46% in FY2017, 38% in FY2018, 54% in FY2019, 75% in FY2020)	Lending conditions vary depending on the SPT achieved	The results of KPI measurements for the period April to March of the previous year will be notified to the arranger/agent, Shiga Bank, and all lenders by the end of July each year.　The lender will be able to obtain the latest information on the achievement status of SPT.
Eco Style Co.,Ltd.	Energy	SHIGA BANK, LTD.	2021/10/26	-	Shigagin Keizai Bunka Center CO.,LTD.	-		Annual target for the number of low-voltage solar panels installed (single year or cumulative total) <actual result (Figures in parentheses are cumulative values)> FY2019　140(476) FY2020　151(627) 【Target (Figures in parentheses are cumulative values)】 FY2021　240(867) FY2022　300(1167) FY2023　360(1527)	Lending conditions vary depending on the SPT achieved	Ecostyle will notify the lender in writing by the end of July every year of the KPI results for the period from April to March of the previous year, after the results have been compiled and verified by a third party.The lender will be able to obtain the latest information on the achievement status of SPT.
Harada transport(原田運送)	Transportation	The Chugoku Bank, Ltd.	2021/10/1	5 years	Okayama economic research institute	0.05	billion yen	CO₂ reduction rate per net sales (%) FY2022 target: 1.25% reduction compared to FY2021 FY2023 target: 1.25% reduction compared to FY2022 FY2024 target: 1.25% reduction compared to FY2023 FY2025 target: 1.25% reduction compared to FY2024	Depending on the achievement of SPT, the applicable interest rate will be reduced by up to 0.2% per year.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
MEIDENSHA CORPORATION	Manufacturing	Sumitomo Mitsui Banking Corporation	2021/10/1	-	The Japan Research Institute, Limited. DNV GL BUSINESS ASSURANCE JAPAN K.K.	-		GHG emissions from business activities (Scope 1+2) (Japan): ▲3% (compared to FY2019)	If the SPTs are achieved and improvements are made, Meidensha may request the Japan Research Institute, through SMBC, to evaluate and issue a written opinion that the Meidensha Group is making progress in its efforts to improve its sustainability management. Meidensha will also be exempted from the costs associated with the issuance of the opinion.	Meidensha plans to disclose the status of achievement of SPTs through the publication of the Meidensha Report. In addition, it plans to disclose the results of third-party verification of GHG emissions (Scope 1+2) from its business activities on its website every year.
Chugoku Kaihatsu (中國開發)	Real estate and construction	The Chugoku Bank, Ltd.	2021/9/30	7 years	Okayama economic research institute	0.1	billion yen	Annual amount of renewable energy generated: Target for 2022/9: 17,732 kwh or more Target for 2023/9: 35,464 kwh or more Target for 2024/9: 35,464 kwh or more Target for 2025/9: 35,464 kwh or more Target for 2026/9: 35,464 kwh or more Target for 2027/9: 35,464 kwh or more	Depending on the achievement of SPT, the applicable interest rate will be reduced by up to 0.2% per year.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
Hamagin Finance Co., Ltd.	Finance (including REITs)	The Bank of Yokohama,Ltd.	2021/9/30	7 years	Rating & Investment Information, Inc.	5	billion yen	Achieve 1,260 million yen in new contracts (leases, installments, and consigned payments) for commercial products (LED, vehicles (EV, FCV, HV, PHV, PHEV), storage batteries, air conditioning equipment, refrigeration and freezing equipment) that contribute to energy conservation and decarbonization in the fiscal year ending March 2025	It is designed to raise interest rates if SPT for FY2025 is not met.	Under the terms of the loan agreement, Hamagin Finance is required to report to the Bank of Yokohama on the progress of the SPT by the end of June each year. This provides the Bank of Yokohama with up-to-date information on the progress of the SPT.
Kumagai Gumi Co.,Ltd.	Real estate and construction	The Gunma Bank,Ltd.	2021/9/30	-	Rating & Investment Information, Inc.	-		Achieve five renewable energy projects (in Japan) by the fiscal year ending March 31, 2024	The loan interest rate is designed to be lowered if 5 renewable energy projects are completed at the end of each fiscal year.	As part of Kumagai's compliance with the loan agreement, the lender is required to report the progress of the SPT once a year. By the end of September each year, the lender is notified in writing of the number of renewable energy projects operated from April to March of the previous year. This will provide lenders with up-to-date information on the achievement of the SPT.
Sennaritei (千成亭風土)	Food, Beverages, Tobacco, etc.	SHIGA BANK, LTD.	2021/9/30	-	Shigagin Keizai Bunka Center CO.,LTD.	0.1	billion yen	Reduction rate of CO₂ emissions (intensity basis): Set stepwise targets to achieve a 37% reduction (compared to FY2013) in FY 2030. (actual result in FY2020: 27.2%) 【Target for each fiscal year】 FY2021　28.2% FY2022　29.3% FY2023　30.3% FY2024　31.3% FY2025　32.3% FY2026　33.3% FY2027　34.2%	Lending conditions vary depending on the SPT achieved	・SPTs are written in an action plan submitted to Shiga Prefecture, and a copy is submitted to the lender. ・The action plan is disclosed on the Shiga Prefecture website. ・Progress will be described in an action report to be submitted to Shiga Prefecture once a year, and a copy will be submitted to the lender. ・The action report is also disclosed on the Shiga Prefecture website. ・ Information on SPTs is disclosed to the public.
SHINKO SEIKI CO., LTD.	Manufacturing	SHIGA BANK, LTD.	2021/9/30	5 years	Shigagin Keizai Bunka Center CO.,LTD.	0.15	billion yen	Reduction rate of CO₂ emissions (intensity basis) at the Shiga Moriyama Plant and the company as a whole: Set targets in stages to achieve a 37% reduction (compared to FY2013) in FY2030. (actual result in FY2020: 23.43% (the Shiga Moriyama Plant), 21.41% (the company) 【Target for each fiscal year】 (the Shiga Moriyama Plant、Percentages in parentheses indicate company-wide reductions.) FY2021　24.91%(23.13%) FY2022　26.36%(24.81%) FY2023　27.78%(26.45%) FY2024　29.18%(28.06%) FY2025　30.54%(29.64%)	Lending conditions vary depending on the SPT achieved	・SPTs are written in an action plan submitted to Shiga Prefecture, and a copy is submitted to the lender. ・The action plan is disclosed on the Shiga Prefecture website. ・Progress will be described in an action report to be submitted to Shiga Prefecture once a year, and a copy will be submitted to the lender. ・The action report is also disclosed on the Shiga Prefecture website. ・ Information on SPTs is disclosed to the public.
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger: The Norinchukin Trust & Banking Co.,Ltd.) Hokkaido Credit Agricultural Cooperative Union (北海道信用農業協同組合連合会)、Tokyo Credit Agricultural Cooperative Union (東京都信用農業協同組合連合会)、Kanagawa Credit Agricultural Cooperative Union (神奈川県信用農業協同組合連合会)、Osaka Credit Agricultural Cooperative Union (大阪府信用農業協同組合連合会)、Kagoshima Credit Agricultural Cooperative Union (鹿児島県信用農業協同組合連合会)、The Norinchukin Bank	2021/9/30	5 years	Japan Credit Rating Agency, Ltd.	10	billion yen	(1) Achieve the annual power generation and CO₂ reduction contribution targets of Kyocera TCL Solar LLC's solar power generation business (2) Achieve the assumed GHG reduction contribution (cumulative) target of the Japan Crediting Mechanism (JCM). (3) Maintain DX certification (Ministry of Economy, Trade and Industry)	The financial characteristics of the arrangement change depending on whether or not the predetermined SPTs for the selected KPIs are achieved.	The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs (e.g., information on the borrower's latest sustainability strategy and related KPI/ESG governance, as well as information on the analysis of KPIs and SPTs)
WATAMI CO., LTD.	Wholesale and retail trade	The Bank of Yokohama,Ltd.	2021/9/30	7 years	Rating & Investment Information, Inc.	0.3	billion yen	Obtain certification for the recycling business plan at all five of WATAMI's lunchbox factories by September 2026. (Number of certified factories as of the end of September 2021: 2)	The decision date for achieving the target has been set at the end of September 2026. The lenders are designed to monitor the achievement of the SPT and reduce the loan interest rate if it is achieved.	Watami will report to lenders once a year on the disclosure of SPT progress. This will provide the lenders with the latest information on the progress of SPT. In addition, progress will be disclosed on Watami's website. The lender will be able to obtain the latest information on the achievement of the SPT.
Yamaichi Metal Corp.	Manufacturing	THE SHIZUOKA BANK, LTD.	2021/9/30	-	Japan Credit Rating Agency, Ltd.	0.3	billion yen	Ratio of tablets to total sales volume of Yamaichi Metals to be more than 80% <actual results: sales ratio> (from left to right: tablets, recycled mass, others) 2009　36%、40%、24％ 2011　47％、34％、19％ 2015　66%、24%、10% 2016　63%、27%、10% 2017　67%、22%、10% 2018　57%、31%、11% 2019 63%、27%、11% 2020　77%、13%、10% 2021　77%、15%、 9%	The financial characteristics of the arrangement change depending on whether or not the predetermined SPTs for the selected KPIs are achieved.	Yamaichi Metal plans to disclose the performance of the KPIs to the lenders and JCR after the end of each fiscal year, with the actual results for the relevant fiscal year attached to the books of the previous fiscal year. In addition, the percentage of tablet sales volume established in the loan will be subject to volume verification by the tax accountant conducting the accounting audit.
KYUSHU LEASING SERVICE CO., LTD.	Finance (including REITs)	THE NISHI-NIPPON CITY BANK, LTD.	2021/9/28	3 years	Rating & Investment Information, Inc.	1	billion yen	Achieve values of 19 billion yen, 20 billion yen, and 24 billion yen in environmental asset balances for the three fiscal years ending March 31, 2022 through March 31, 2024, respectively. (actual result：17.2 billion yen in March 2021)	The base date for achieving the target has been set three times between the end of FY2021 and the end of FY2023, and it is designed so that the loan interest rate will be reduced if the SPTs are achieved and increased if they are not.	This loan requires KYUSHU LEASING SERVICE to disclose the progress of SPTs to the lender once a year as a compliance item of the loan agreement. By the end of June each year, the balance of assets covered by the loan from April to March of the previous year is compiled and the lender is notified in writing. This provides the lender with the latest information on the progress of SPTs.
Yoshimei Co., Ltd.	Real estate and construction	SHIGA BANK, LTD.	2021/9/28	-	Shigagin Keizai Bunka Center CO.,LTD.	-		Percentage of domestic lumber used in the manufacture of glued laminated wood (32% to be achieved by FY2030) (actual result：19.8％ in 2020) 【Target for each fiscal year】 FY2021　21.0% FY2022　22.2% FY2023　23.5% FY2024　24.7% FY2025　25.9% FY2026　27.1% FY2027　28.3% FY2028　29.6% FY2029　30.8% FY2030　32.0%	Lending conditions vary depending on the SPT achieved	Yoshimei will submit a written report on the achievement of the SPT to the lenders.
Sanken Electric Co., Ltd.	Electronic components, devices, information equipment, etc.	Resona Bank,Ltd.	2021/9/27	3 years	Japan Credit Rating Agency, Ltd.	10	billion yen	Reduction rate of CO₂ emissions per fiscal year (total volume basis, Scope 1 and 2) at the company and its domestic consolidated subsidiaries: 3% in FY2021, 11% in FY2022, and 12% in FY2023, compared to FY2020. (Cumulative reduction over 3 years: -12%) (actual result：CO₂ emissions in 2020: 76、000t)	The financial characteristics of the arrangement change depending on whether or not the predetermined SPTs for the selected KPIs are achieved.	The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs (e.g., information on the borrower's latest sustainability strategy and related KPI/ESG governance, as well as information on the analysis of KPIs and SPTs)
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger: Mizuho Bank, Ltd.) The Dai-ichi Life Insurance Company, Limited、Meiji Yasuda Life Insurance Company、Nippon Life Insurance Company、SUMITOMO LIFE INSURANCE COMPANY、DAIDO LIFE INSURANCE COMPANY、Mizuho Bank, Ltd.	2021/9/24	5 years	Japan Credit Rating Agency, Ltd.	22.5	billion yen	(1) Achieve the annual power generation and CO₂ reduction contribution targets of Kyocera TCL Solar LLC's solar power generation business (2) Achieve the assumed GHG reduction contribution (cumulative) target of the Japan Crediting Mechanism (JCM). (3) Maintain DX certification (Ministry of Economy, Trade and Industry)	The financial characteristics of the arrangement change depending on whether or not the predetermined SPTs for the selected KPIs are achieved.	The following items will be disclosed at least once a year ・Updates on the performance of selected KPIs (including baseline assumptions) ・Information useful for lenders to gauge the level of ambition of SPTs (e.g., information on the borrower's latest sustainability strategy and related KPI/ESG governance, as well as information on the analysis of KPIs and SPTs)
Sanbi Honda Hanbai Co.(三備ホンダ販売)	Wholesale and retail trade	The Chugoku Bank, Ltd.	2021/9/16	7 years	Okayama economic research institute	0.05	billion yen	Annual amount of renewable energy generated: 2022/5 year target: 61,364kwh 2023/5 year target: 92,045kwh 2024/5 year target: 92,045kwh 2025/5 year target: 92,045kwh 2026/5 year target: 92,045kwh 2027/5 year target: 92,045kwh ・Solar power generation equipment installed in each store ・Set a target of providing 50% of electricity for self-consumption	The achievement of SPTs is checked once a year at the end of the month corresponding to the execution date of the loan contract as the reference date, and if the SPTs are achieved, the interest rate reduction specified in advance for each contract will be applied.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
West Japan Railway Company	Transportation	Sumitomo Mitsui Trust Bank, Limited	2021/8/20	-	Japan Credit Rating Agency, Ltd.	-		Reduce the JR West Group's CO₂ emissions (total volume basis, Scope 1 and 2) by 46% from the FY2013 level by FY2030. (actual result: 2.34 million tons in FY2013)	SPT progress is monitored and interest rates are reviewed multiple times until the repayment date arrives, and loan terms and conditions are linked to SPT progress at each timing.	●The following items will be disclosed at least once a year:  Updates on the performance of selected KPIs (including baseline assumptions)  Information useful for lenders to gauge the level of ambition of SPTs ●To the extent possible, disclose the following information：  A qualitative and quantitative description of the main factors that contributed to the improvement in performance/KPIs (including M&A activities, etc.).  Description of how improved performance will impact the sustainability of the borrower  Whether KPIs have been reevaluated, whether established SPTs have been revised, and whether baseline assumptions or the scope of KPIs have been changed.
Nagi Co., ltd.	Transportation	The Chugoku Bank, Ltd.	2021/8/12	5 years	Okayama economic research institute	0.1	billion yen	CO₂ reduction rate per net sales (%) FY2021 target: ▲3.0% compared to FY2020 FY2022 target: ▲3.0% compared to FY2021 FY2023 target: ▲3.0% compared to FY2022 FY2024 target: ▲3.0% compared to FY2023	The achievement of SPTs is checked once a year at the end of the month corresponding to the execution date of the loan contract as the reference date, and if the SPTs are achieved, the interest rate reduction specified in advance for each contract will be applied.	・Report to The Chugoku Bank once a year on the status of fund allocation (projects allocated, amount of funds), unallocated balance, and environmental improvement effects. ・At the time of reporting, the Okayama Economic Research Institute will confirm the validity of the report.
YAMATO JYUKEN, INC	Real estate and construction	SHIGA BANK, LTD.	2021/7/31	-	Shigagin Keizai Bunka Center CO.,LTD.	0.2	billion yen	Achieve 80% of the commissioning rate for ZEH (Net Zero Energy House) every year from FY2021 to FY2025. ＜actual result＞ FY2016 49% FY2017 70% FY2018 76% FY2019 73% FY2020 78%	Lending conditions vary depending on the SPT achieved	In addition to disclosing the status of achievement of SPT on its website, YAMATO JYUKEN plans to submit a written report to Shiga Bank.
JUNPUKAI (一般財団法人淳風会)	Others (including service industry)	The Iyo Bank, Ltd.	2021/7/30	3 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.5	billion yen	Increase the number of people receiving lifestyle-related disease prevention checkups by 8% or more compared to the previous fiscal year ＜actual result＞(year-on-year basis) FY2018　37,642 persons FY2019　39,317 persons(＋4.5％) FY2020　42,392 persons(＋7.8％) 【Target for each fiscal year】 FY2021　45,784 persons(＋8.0％) FY2022　49,447 persons(＋8.0％) FY2023　53,403 persons(＋8.0％)	The spread will remain the same even if SPTs are not achieved, but if they are achieved, the spread will narrow.	The borrower will consider publicizing the progress of the SPTs and other information. In addition, the lender will be kept informed of the latest information on the progress of the SPTs.
Nomura Real Estate Holdings, Inc.	Real estate and construction	Syndicated loan by 9 of the participating banks in the TSUBASA Alliance (Coordinator: The Chiba Bank, Ltd.)	2021/7/30	-	Rating & Investment Information, Inc.	11	billion yen	SPT-1: Reduce the amount of Scope 1 and 2 emissions by 35.0% compared to FY2019 by FY2030. SPT-2 : Reduce the amount of Scope 3 emissions (Category 1 and 11) by 35.0% compared to FY2019 by FY2030.	Preferential interest rate spread according to the achievement of SPTs.	・Emissions from Scope 1, 2, and 3 (Categories 1 and 11), which make up the KPIs, are reported on Nomura Real Estate Holdings' sustainability website and in its CSR report, along with information on its sustainability policy and governance. ・All stakeholders, including lenders, have access to public information on the performance of KPI-1 and KPI-2 for each fiscal year, and this information is used to promote ongoing dialogue.
Nipro Corporation	Manufacturing	Crédit Agricole Corporate and Investment Bank	2021/7/28	Tranche A: 7 years	Rating & Investment Information, Inc.	7.6	billion yen	Number of Dialyzers sold outside Japan in FY2025 and FY2027 (target will not be disclosed for competitive reasons)	It is designed to step up the applicable interest rate if the SPT targets for FY2025 and FY2027 are not met.	・Disclose the progress of the SPT to the arranger/agent and lenders once a year. ・Notify the syndicate of arrangers/agents and lenders of the actual number of units sold overseas in writing annually.
Nipro Corporation	Manufacturing	Crédit Agricole Corporate and Investment Bank	2021/7/28	Tranche B: 10 years	Rating & Investment Information, Inc.	7.4	billion yen	Number of Dialyzers sold outside Japan in FY2025 and FY2027 (target will not be disclosed for competitive reasons)	It is designed to step up the applicable interest rate if the SPT targets for FY2025 and FY2027 are not met.	・Disclose the progress of the SPT to the arranger/agent and lenders once a year. ・Notify the syndicate of arrangers/agents and lenders of the actual number of units sold overseas in writing annually.
OUTSOURCING Inc.	Others (including service industry)	Syndication method (Arranger:Shinsei Bank, Limited) The Aomori Bank, Ltd.、THE KAGAWA BANK,Ltd.、THE BANK OF SAGA LTD.、THE SAN-IN GODO BANK,LTD．、San ju San Bank,Ltd.、THE SHIGA BANK，LTD．、Shimane bank Ltd.、Shinsei Bank, Limited、Suruga Bank Ltd.、The Dai-ichi Life Insurance Company, Limited、The Chiba Bank, Ltd.、THE TOTTORI BANK, LTD、The Higo Bank, Ltd.、The Hyakujushi Bank, Ltd.、The Yamagata Bank,Ltd、THE YAMANASHI CHUO BANK, LTD.、Resona Bank,Ltd.	2021/7/26	Tranche A: 2 years Tranche B: 5 years	Shinsei Bank, Limited Sustainable Impact Development Division,Sustainable Impact Assessment Department	15	billion yen	1. increase in the number of foreign residents supported for employment 2. increase in the number of people who realize career change from labor-intensive sector to specialist human resources (IT human resources targeting engineers and science and engineering human resources) 3. increase in the number of people taking advantage of high quality educational programs for career advancement 4. increase in the number of specialists who can improve industrial productivity	Lending terms will vary depending on whether SPTs are met or not met.	Provide information to lenders and the general public at least once a year on the status of achievement of SPTs.
GS Yuasa Corporation	Manufacturing	MUFG Bank, Ltd., Sumitomo Mitsui Trust Bank, Limited, The Bank of Kyoto, Ltd., SHIGA BANK, LTD.	2021/7/19	5 years	Japan Credit Rating Agency, Ltd.	7	billion yen	By FY2025, reduce CO₂ emissions (total amount basis, Scope 1 and 2) by 15% from FY2018 levels, as a milestone toward reducing CO₂ emissions by 30% or more compared to FY2018 levels by FY2030 (actual result: CO₂ emissions in FY2018: 655,291 t-CO₂)	The interest rate is reviewed multiple times until the repayment date arrives, and the loan terms and conditions are linked to the progress of the SPT at that time.	●Disclose the following items at least once a year ・Up-to-date information on the performance of selected KPIs ・Information that is useful for lenders to gauge the level of ambition of SPTs. ●Disclose the following information to the extent possible ・A qualitative and quantitative description of the main factors that contributed to the improvement in performance/KPIs (including M&A activities, etc.) ・Description of how performance improvement will affect the borrower's sustainability. ・Whether or not KPIs have been reassessed, whether or not SPTs have been revised, and whether or not baseline assumptions or the scope of KPIs have been changed.
Fujii Store Corporation	Wholesale and retail trade	The Chugoku Bank, Ltd	2021/7/1	5 years	Okayama economic research institute	0.05	billion yen	Power consumption reduction rate (%) FY 2021 target: 1.5 less than FY 2020 FY 2022 target: 1.5 less than FY 2021 FY 2023 target: 1.5 less than FY 2022 FY 2024 target: 1.5 less than FY 2023	Depending on the achievement of SPT, the applicable interest rate will be reduced by up to 0.2% per year.	・ Report to the Bank of China once a year ・ At the time of reporting, the Okayama Institute of Economic Research will confirm the validity.
YAMATO JYUKEN, INC	Real estate and construction	The Chugoku Bank, Ltd	2021/6/30	5 years	Okayama economic research institute	0.01	billion yen	ZEH ratio (%) Fiscal 2021 target: 80% Fiscal 2022 target: 80% Fiscal 2023 target: 80% Fiscal 2024 target: 80%	Depending on the achievement of SPT, the applicable interest rate will be reduced by up to 0.2% per year.	・ Report to the Bank of China once a year ・ At the time of reporting, the Okayama Institute of Economic Research will confirm the validity.
TAKAHASHI co,. ltd.	Others (including service industry)	SHIGA BANK, LTD.	2021/6/24	-	Shigagin Keizai Bunka Center CO.,LTD.	0.08	billion yen	Percentage increase in total cumulative installed capacity of solar panels (compared to FY2019) ＜actual result＞ (Figures in parentheses are cumulative growth rates compared to FY2019) FY2019　29,924 kw FY2020　33,054 kw (110.5%)	Lending conditions vary depending on the SPT achieved	Takahashi will report to the lenders on the progress of the SPT once a year.
SUMIMOTO FACTORY Co.,Ltd.	Manufacturing	The Chugoku Bank, Ltd	2021/5/21	5 years	Okayama economic research institute	0.01	billion yen	Power consumption reduction rate per sales (%) 2022/5 Target : Down 1.5% from 2021/5 2023/5 Target : Down 1.5% from 2022/5 2024/5 Target : Down 1.5% from 2023/5 2025/5 Target : Down 1.5% from 2024/5	Depending on the achievement of SPT, the applicable interest rate will be reduced by up to 0.2% per year.	・ Report to the Bank of China once a year ・ At the time of reporting, the Okayama Institute of Economic Research will confirm the validity.
Kitai Sekkei Co., Ltd.	Real estate and construction	SHIGA BANK, LTD.	2021/3/31	-	Shigagin Keizai Bunka Center CO.,LTD.	-		Number of survey and design services related to green infrastructure and their sales ＜actual results＞ (millions of yen, numbers in parentheses indicate number of cases) 2019/6 1,013(149 cases) 2020/6 1,052(127 cases) 【Target】 2021/6 1,104(147 cases) 2022/6 1,159(154 cases) 2023/6 1,216(162 cases)	Lending conditions vary depending on the SPT achieved	Kitai Sekkei will disclose the SPTs on its website, etc., and will submit the progress of the SPTs to the lender Shiga Bank in writing once a year.
KUSATSU ELECTRIC CO.,LTD.	Manufacturing	SHIGA BANK, LTD.	2021/3/31	-	Shigagin Keizai Bunka Center CO.,LTD.	0.5	billion yen	Greenhouse gas reduction rate (compared to FY2013) ＜actual results＞ Emissions (total) reduction rate: FY 2018: 24.7%, FY 2019: 46. 0% Intensity reduction rate: FY2018: 36.7%, FY2019: 54. 5% 【Target in FY2030】 Emissions (total) reduction rate:51.7％ Intensity reduction rate: 59.3％	Interest rate terms will vary depending on the achievement of SPT	・ Describe the SPTs in the action plan to be submitted to Shiga Prefecture, and submit a copy to the lender. ・ The action plan is published on the Shiga Prefecture website. ・ The progress is described in the action report submitted to Shiga Prefecture once a year, and a copy is submitted to the lender. ・ The action report is also published on the Shiga Prefecture website. ・ Disclose information about SPTs to the public
Nippon Yusen Kabushiki Kaisha	Transportation	Sumitomo Mitsui Banking Corporation	2021/3/31	5 years	Japan Credit Rating Agency, Ltd.	0.6	billion U.S. dollars	Maintain a high rating (A or A-) in the CDP climate change score	Not disclosed	NYK will report to the main financial institution on the score results of CDP set as SPT as soon as they are received from CDP, the scoring organization. In addition, when the repayment date arrives, NYK, the main financial institution, and JCR will conduct a review of the Loan and evaluate the status of the achievement of the SPT as well as the status of the impact on NYK and society.
Nippon Yusen Kabushiki Kaisha	Transportation	MUFG Bank, Ltd.	2021/3/31	5 years	Japan Credit Rating Agency, Ltd.	0.204	billion U.S. dollars	Maintain a high rating (A or A-) in the CDP climate change score	Not disclosed	NYK will report to the main financial institution on the score results of CDP set as SPT as soon as they are received from CDP, the scoring organization. In addition, when the repayment date arrives, NYK, the main financial institution, and JCR will conduct a review of the Loan and evaluate the status of the achievement of the SPT as well as the status of the impact on NYK and society.
SEIBU HOLDINGS INC.	Transportation	Sumitomo Mitsui Trust Bank, Limited	2021/3/31	9 years	Japan Credit Rating Agency, Ltd.	5	billion yen	Reduce unit CO₂ emissions (CO₂ emissions per operating revenue) by 25% from FY2018 levels by FY2030. (actual result: 1.32 t/million yen in FY2018)	The timing of interest rate reviews is set annually until the repayment date arrives, and loan terms and conditions are linked to the achievement of SPTs at that time.	Seibu HD will report to Sumitomo Mitsui Trust Bank　once a year on the progress of the SPTs set. When the repayment date arrives, a review of the Loan will be conducted among Seibu HD, Sumitomo Mitsui Trust Bank, Limited and JCR to assess the status of impact on Seibu HD in addition to the status of achievement of SPTs.
SHIMIZU CORPORATION	Real estate and construction	Mizuho Bank, Ltd.	2021/3/31	3 years	Japan Credit Rating Agency, Ltd.	20	billion yen	Reduce CO₂ emissions from construction projects by 10% from FY2017 levels by the end of FY2023 (CO₂ emissions are calculated as construction work completed × emissions intensity (t-CO₂/100 million yen)) (actual result: 240,462 t-CO₂ in FY2017)	Until the commitment deadline arrives, there will be several times when the commitment fee will be reviewed, and the commitment fee will be linked to the progress of the SPT at that time.	Shimizu Corporation plans to report annually to Mizuho Bank and the other banks participating in the commitment line on the progress of the SPT it has set. In addition, when the commitment date arrives, Shimizu Corporation, Mizuho Bank and JCR will review the commitment line and assess the status of the achievement of the SPT as well as the impact on Shimizu Corporation and society.
Tokyo Century Corporation	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	2021/3/31	5 years	Japan Credit Rating Agency, Ltd.	15	billion yen	SPT1： Achieve the targets for annual power generation and CO₂ reduction by the photovoltaic power generation business of Kyocera TCL Solar GK. (Targets for FY 2023 and beyond are set above the target level for FY 2022) SPT2： Achieve the projected GHG reduction contribution (cumulative) target of the JCM (bilateral credit scheme) *Specific target values will be disclosed in the ESG Data Book to be published in fiscal 2021. SPT3： Maintain DX certification (Ministry of Economy, Trade and Industry).	Establish a review of loan terms and conditions during the period in accordance with the progress of the SPTs	Tokyo Century plans to report annually to Sumitomo Mitsui Trust Bank on the progress of the established SPTs. When the repayment period is due, the three companies — Tokyo Century, Sumitomo Mitsui Trust Bank, and JCR — will review the loan to assess not only the progress of SPTs but also the impact on Century Tokyo and society.
TSUBAKI NAKASHIMA CO., LTD.	Manufacturing	Resona Bank, Limited	2021/3/31	7 years	Rating & Investment Information, Inc.	5	billion yen	Achieve consolidated ceramic ball sales of 8,254 million yen in the fiscal year ending December 2023. (actual result: 2016: 4.8 billion yen, 2017: 6.1 billion yen, 2018: 6.5 billion yen, 2019: 5.3 billion yen, 2020: 5.3 billion yen) 【Target for each year】 2021: 5.5 billion yen, 2022: 6.3 billion yen, 2023: 8.3 billion yen	Interest rate spreads applied during each interest payment period are set in two ways: if the SPT targets are met, and if the SPT targets are not met.	Tsubaki Nakashima plans to submit a report on consolidated sales of ceramic balls to Resona Bank once a year and disclose the information to investors at financial results briefings and other occasions.
SCREEN Holdings Co., Ltd.	Electronic components, devices, information equipment, etc.	MUFG Bank, Ltd.	2021/3/16	3 years	Japan Credit Rating Agency, Ltd.	10	billion yen	Reduce CO₂ emissions (on a gross basis, Scope 1 and 2) by 10% by the fiscal year ending March 2024, compared to the fiscal year ending March 2019, as a milestone toward the SBT of reducing CO₂ emissions by 30% by the fiscal year ending March 2030. (actual result: 50,600 t-CO₂ in 2019 (base year))	・The interest rate will be revised several times until the repayment date, and the lending conditions will be linked to the progress of SPTs at the timing.	Progress of the set SPTs will be reported to MUFG Bank and the Loan Participant Banks once a year. When the repayment date arrives, SCREEN Holdings, MUFG Bank, and JCR will conduct a review of the Loan to assess not only the achievement of the SPTs but also the impact on SCREEN Holdings and society.
Nippon Yusen Kabushiki Kaisha	Transportation	SHIGA BANK, LTD.	2021/2/5	4 years	Rating & Investment Information, Inc.	0.05	billion U.S. dollars	To obtain a high score in CDP's climate change score.	The interest rate spread applied during each interest payment period is set in three ways: when the CDP score of the SPTs is A~A-, B~B-, and C or lower. The lending terms and NYK's performance against the SPTs are linked.	The results of NYK's CDP climate change score will be disclosed on the CDP website once a year. In response to this, NYK will disclose the achievement status of the SPT directly to related parties, and will also disclose it to the public on its own website.
Isetan Mitsukoshi Holdings Ltd.	Wholesale and retail trade	Sumitomo Mitsui Trust Bank, Limited	2021/1/29	5 years	Japan Credit Rating Agency, Ltd.	5	billion yen	Maintain a leadership level (A, A-) in the climate change score published by CDP.	Lending conditions vary depending on the achievement of SPT.	Isetan Mitsukoshi Holdings plans to report to Sumitomo Mitsui Trust Bank on the status of achievement of SPTs once a year. In addition, Isetan Mitsukoshi Holdings, Sumitomo Mitsui Trust Bank and JCR will evaluate the final level of sustainability achievement in the year when the repayment is due.
Japan Real Estate Asset Management Co.,Ltd.	Finance (including REITs)	The Norinchukin Bank	2021/1/29	10.5　years	Japan Credit Rating Agency, Ltd.	5	billion yen	SPT-1: Reduce CO₂ emissions by 35% from the 2013 level by FY2030 (FY2013 actual result: 105,386 t-CO₂/year) SPT-2:Increase the number of ZEB certified buildings (including NearlyZEB, ZEBReady, and ZEBOriented) in BELS to 5 by FY2030.	In order to incentivize the achievement of JRE's sustainability strategy, the timing of interest rate reviews is set multiple times until the repayment date arrives, and the lending terms are linked to the progress of SPTs at the timing.	JRE plans to disclose the progress of the SPTs it has set, with verification or certification for each item, in its Sustainability Report and on its website, and to report annually to the Norinchukin Bank. When the loan becomes due, JRE, The Norinchukin Bank and JCR will conduct a review of the loan to assess not only the achievement of the SPTs but also the impact on JRE and society.
Japan Real Estate Asset Management Co.,Ltd.	Finance (including REITs)	The Norinchukin Bank	2021/1/29	11 years	Japan Credit Rating Agency, Ltd.	5	billion yen	SPT-1: Reduce CO₂ emissions by 35% from the 2013 level by FY2030 (FY2013 actual result: 105,386 t-CO₂/year) SPT-2:Increase the number of ZEB certified buildings (including NearlyZEB, ZEBReady, and ZEBOriented) in BELS to 5 by FY2030.	In order to incentivize the achievement of JRE's sustainability strategy, the timing of interest rate reviews is set multiple times until the repayment date arrives, and the lending terms are linked to the progress of SPTs at the timing.	JRE plans to disclose the progress of the SPTs it has set, with verification or certification for each item, in its Sustainability Report and on its website, and to report annually to the Norinchukin Bank. When the loan becomes due, JRE, The Norinchukin Bank and JCR will conduct a review of the loan to assess not only the achievement of the SPTs but also the impact on JRE and society.
T'STILE	Real estate and construction	SHIGA BANK, LTD.	2021/1/25	-	Shigagin Keizai Bunka Center CO.,LTD.	0.05	billion yen	Rate of mixed construction waste (ratio of mixed construction waste to total construction waste) and number of net zero energy houses (ZEH) built ●Rate of mixed construction waste (actual result：2019/3 76.6%、2020/3　56.4%) 【Target】 2021/3 40.0% 2022/3 20.0% 2023/3 10.0% 2024/3 3.0% 2025/3 3.0% ●number of net zero energy houses (ZEH) built (actual result：2019/3 0 case、2020/3 ０case) 【Target】 2021/3 1 case 2022/3 1 cases 2023/3 2 cases 2024/3 3 cases 2025/3 3 cases	The interest rate spread applied during the loan period is determined by the achievement of the following two requirements (1) The borrower must report to the lender on the progress of the initiative. (2) Achieve the target values of SPTs above. If (1) is not complied with, the spread will be increased. If (1) is complied with, the spread will remain the same even if (2) is not achieved, but the spread is set to decrease for the achievement of each item of SPTs.	T'STILE will disclose the SPTs on its website, etc., and will announce the progress of the SPTs on its website once a year. This will enable Shiga Bank to obtain up-to-date information on the progress of the SPTs. T'STILE intends to declare that this financing is based on the Sustainability Linked Loan. Transparency will be ensured by disclosing information on SPTs to the public.
Fuyo General Lease Co., Ltd.	Finance (including REITs)	Development Bank of Japan Inc.	2020/12/14	5 years	₋	5	billion yen	①Number of companies providing BPO services in the Group: Equal to or more than 20,000 (as of March 31, 2022) ②Cumulative transaction amount for "Support Program for Fuyo Renewable Energy 100 Declaration" and "Fuyo Zero Carbon City Support Program": 5 billion yen or more (deadline: July 2024)	Not disclosed	Fuyo General Lease Co., Ltd. will report annually to the Development Bank of Japan on the progress and achievement of SPT performance. In addition, information on the status of SPT achievement will be disclosed to the public on a regular basis via the company's website
Mitsubishi Chemical Holdings Corporation	Chemical Industry	Development Bank of Japan Inc.	2020/11/30	10 years	₋	30	billion yen	①Status of promotion of chemical recycling projects that contribute to solving problems related to plastic waste, etc. ②The volume of plastic recycling processed to measure the degree of contribution to solving these issues.	Not disclosed	Mitsubishi Chemical Holdings Corporation (MCHC) will report annually to the Development Bank of Japan the latest information on the progress and achievement of SPT performance. MCHC will also disclose information on the status of SPT achievement to the public on its website on a regular basis.
SymEnergy Inc.	Energy	SHIGA BANK, LTD.	2020/11/30	-	Rating & Investment Information, Inc.	25	billion yen	Set a target of 2-3 completed projects per year for renewable energy projects in which ShinEnergy is involved in the development that "are developed jointly with local companies, local governments, and other business entities in the development area" and in which "the total investment ratio of other business entities exceeds 1/3". ( Actual result: 0-2 cases per year from FY 2016 to most recent) 【Target】 (Number of projects) 2021/11 ２ 2022/11 ３ 2023/11 ３ 2024/11 ３ 2025/11 ３ 2026/11 ３ 2027/11 ３ 2028/11 ３	The interest rate spread applied during each interest payment period is set in two ways: if the SPTs' targets are met or if the targets are not met.　 The performance of the SPTs and the lending terms are linked and applied over the lending period.	SymEnergy Inc. is planning to make its SPTs available on its website and other media and to disclose its progress once a year. SymEnergy Inc. intends to represent that this financing is based on Sustainability Linked Loans and will ensure transparency by disclosing information about SPTs
MEIDENSHA CORPORATION	Manufacturing	Sumitomo Mitsui Banking Corporation	2020/9/23	₋	The Japan Research Institute, Limited. DNV GL BUSINESS ASSURANCE JAPAN K.K.	₋		The following 3 items are established as the SPT for FY 2020 ① Expansion of environmental contribution projects: 900,000 tons (841,000 tons in FY2018 and 848,000 tons in FY2019) of CO₂ emissions reduction through environmental contribution projects ② Appropriate management of chemical substances: VOC emissions of 80 tons or less (96 tons in FY2018 and 83.3 tons in FY2019) ③ Strengthen the value chain management： Green procurement rate of 90% or more　(Based on the company's standards, 85% in FY2018 and 87% in FY2019)	If at least one of the 3 SPTs is achieved, MEIDENSHA CORPORATION　can request The Japan Research Institute, Ltd. to evaluate the progress of its efforts to improve its sustainability management and issue a written opinion.	MEIDENSHA CORPORATION discloses the targets of its medium-term management plan and annual performance figures in the Meidensha Report every year, and plans to continue to disclose the status of SPT achievement through the publication of the Meidensha Report.
Yamazaki gravel Inc.	Natural resources and mining	SHIGA BANK, LTD.	2020/9/17	₋	Rating & Investment Information, Inc.	0.5	billion yen	The SPT is defined as achieving a recycling rate of 93% by 2025 from the current 91%	Lending terms and conditions are linked to Yamazaki gravel Inc.'s performance on SPT The interest rate spread to be applied during the lending period is determined based on 3 requirements: ① reporting on the progress of initiatives, ② submission of a third-party opinion, and ③ achievement of the target figure (recycling rate) If ① and ② are not complied with, the spread will widen. If ① and ② are complied with, the interest rate will remain the same even if ③ is not achieved, but if ③ is achieved, the spread is set to shrink.	Yamazaki gravel Inc. plans to make the SPT available on its website, and to announce its progress on the website every year
Mitsubishi Estate Company,Limited	Real estate and construction	The Norinchukin Bank	2020/5/29	11years and 3 months	Japan Credit Rating Agency, Ltd.	11.5	billion yen	SPT is defined as CO₂ emissions (target for 2030: 35% reduction from 2017) and renewable electricity ratio (target for 2030: 25%) in line with the targets set in "the Mitsubishi Estate Group's SDGs 2030"	Interest rate terms will vary depending on the achievement of SPT	Mitsubishi Estate Company,Limited plans to report annually to the Norinchukin Bank on the progress of the SPT
Ricoh Company, Ltd.	Manufacturing	MUFG Bank, Ltd.	2020/4/10	5 years	Rating & Investment Information, Inc.	10	billion yen	Revised the target for reducing in-house greenhouse gas (GHG) emissions by 2030 to 63% from the 2015 level, up from a previous target of 30%, and obtained certification for this environmental target under the new "1.5°C target" of the SBT Initiative. SPT is defined as the GHG reduction target set by Ricoh Company, Ltd. in line with the "1.5°C target" of the SBT Initiative	Interest rate terms will vary depending on the achievement of SPT	Ricoh Company, Ltd. plans to disclose its greenhouse gas (GHG) emission reductions (SCOPE 1 and 2) to the public every year in "the ESG Data Book" and "Ricoh Group Integrated Reports"
COSMO ENERGY HOLDINGS Co.,Ltd.	Natural resources and mining	Mizuho Bank, Ltd.	2020/3/31	3 years	Japan Credit Rating Agency, Ltd.	10	billion yen	SPT1- Renewable energy generation project pipeline progress: To start operation of three wind power generation pipelines. SPT2-Wind power plant availability rate: Maintain an annual availability rate of at least 90% from April 2020 onward.	Interest rate terms will vary depending on the achievement of SPT	COSMO ENERGY HOLDINGS Co.,Ltd. will report annually to Mizuho Bank, Ltd. on the achievement of the SPT
Sumitomo Heavy Industries, Ltd.	Transportation Machinery	Sumitomo Mitsui Trust Bank, Limited	2020/1/1	₋	Japan Credit Rating Agency, Ltd.	₋		SPT is defined as targets for reducing CO₂ emissions during product production and transportation, and the percentage of sales of environmentally friendly products	Not disclosed	Sumitomo Heavy Industries, Ltd. plans to periodically report to Sumitomo Mitsui Trust Bank, Limited on the status of SPT achievement (the final level of sustainability achievement will be confirmed when the repayment deadline arrives)
Toyoda Gosei Co., Ltd.	Transportation Machinery	MUFG Bank, Ltd.	2019/12/23	4 years	Japan Credit Rating Agency, Ltd.	5	billion yen	SPT is defined as the reduction of CO₂ and waste emitted through business activities on a per-unit basis The following 3 goals have been set for the year 2020 ① Unit of CO₂ intensity　(CO₂ emissions per sales, globally consolidated): 12% reduction from 2012 ② Unit of CO₂ intensity　(CO₂ emissions per unit of sales): 17% reduction from 2012 ③ Unit of waste intensity　(Waste per unit of sales): 12% reduction from 2012 Achieve the above 3 goals in FY2020 and maintain them thereafter until the repayment deadline	Preferential interest rates will be maintained if the FY 2020 reduction target is met	Toyoda Gosei Co., Ltd. plans to report to MUFG Bank, Ltd. as soon as the results for fiscal 2020 are determined Toyoda Gosei Co., Ltd. plans to report to MUFG Bank, Ltd. on the progress of SPT achievement every year from fiscal 2021 onward.
Nippon Yusen Kabushiki Kaisha	Transportation	MUFG Bank, Ltd.	2019/11/29	5 years	Japan Credit Rating Agency, Ltd.	50	billion yen	SPT is defined as maintaining a high rank in the CDP Impact indicators disclosed to CDP include the degree of achievement in decarbonization of ships in the medium-term management plan and the long-term decarbonization plan "NYK SUPER ECO SHIP 2050", which is shown by setting targets and confirming the degree of achievement every year.	The interest rate terms attributed to the CDP score will not change until the repayment due date, as long as the annual monitoring maintains a certain score	Nippon Yusen Kabushiki Kaisha plans to report to MUFG Bank, Ltd. every year as soon as the score results are received

※In principle, the External Reviewer lists the evaluation organization that evaluated the individual projects within the framework. However, if the evaluation organization for an individual project within the framework is unknown or if the individual project is not evaluated, the evaluation organization that evaluated the framework is listed.

As of March 18, 2024
* This database is not screened by the Ministry of the Environment and is compiled based on the labeling declared by issuers and financial institutions.
* The total cumulative amount of funding from the syndication method and each bank (individually) for the comprehensive SLL framework of THE SANKEI BUILDING Co., Ltd. as of the contract execution date of 9/23/2023 is 55.1 billion yen.

Domestic Issuance List of Sustainability Linked Loan

Case study of major Sustainability Linked Loan in Japan

THE SANKEI BUILDING Co., Ltd.