Sustainability-Linked Loans Issuance List (Domestic) | Sustainability-Linked Loan 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
Orix Jreit Inc.	Finance (including REITs)	Mizuho Bank, Ltd.	January, 2025	8 years and 11 months	Japan Credit Rating Agency, Ltd.	2.5	billion yen	Reduce KPI for one year ending March 31, 2029 by at least 32.7% compared to KPI for one year ending March 31, 2022 ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.03% per annum will apply from the time the achievement level is confirmed until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
Hasegawa Shuzo Co., Ltd.	Food, Beverages, Tobacco, etc.	Daishi Hokuetsu Bank, Ltd	January, 2025	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Average overtime hours worked by full-time employees per month (actual result：2022/Sep. 11.67 hours 、2023/Sep. 13.59 hours 、2024/Sep. 15.83 hours) 【Target】 2025/Sep. 　15.00 hours 2026/Sep. 　14.00 hours 2027/Sep. 　13.00 hours 2028/Sep. 　12.00 hours 2029/Sep. 　11.00 hours 2030/Sep. 　10.00 hours	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Chuo Land Transport Co. (中央陸運)	Transportation	Daishi Hokuetsu Bank, Ltd	January, 2025	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per net sales (Scope 1 & 2) (actual result：2024/Mar. 7.264 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to 2024/Mar.) 2025/Mar. 　6.959 (4.2%) 2026/Mar. 　6.654 (8.4%) 2027/Mar. 　6.349 (12.6%) 2028/Mar. 　6.044 (16.8%) 2029/Mar. 　5.739 (21.0%) 2030/Mar. 　5.434 (25.2%) 2031/Mar. 　5.128 (29.4%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Nakaya Company Ltd.	Manufacturing	Daishi Hokuetsu Bank, Ltd	January, 2025	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per net sales (Scope 1 & 2) (actual result：2024/July 31.101 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to 2024/July) 2025/July 　29.795 (4.2%) 2026/July 　28.489 (8.4%) 2027/July 　27.182 (12.6%) 2028/July 　25.876 (16.8%) 2029/July 　24.570 (21.0%) 2030/July 　23.264 (25.2%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Yamato Auto Body Shop Ltd. (有限会社大和自動車整備工場)	Others (including service industry)	The 77 Bank, Ltd.	January, 2025	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	① Achieve the paid leave utilization rate of at least 76% by the fiscal year ending June 30, 2034 ② Achieve and maintain 100% of male employees taking childcare leave	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.
Yamato Corporation Ltd.	Manufacturing	Daishi Hokuetsu Bank, Ltd	December, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per net sales (Scope 1 & 2) (actual result：2024/Mar. 0.528 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to 2024/Mar.) 2025/Mar. 　0.506 ( 4.2%) 2026/Mar. 　0.484 ( 8.4%) 2027/Mar. 　0.461 (12.6%) 2028/Mar. 　0.439 (16.8%) 2029/Mar. 　0.417 (21.0%) 2030/Mar. 　0.395 (25.2%) 2031/Mar. 　0.373 (29.4%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
TEKKEN CORPORATION	Real estate and construction	MUFG Bank, Ltd.	December, 2024	-	DNV GL BUSINESS ASSURANCE JAPAN K.K. ※	3.5	billion yen	Maintain CDP (Climate Change) score of A- or better over the period until achievement is determined. (After CDP score integration, maintain post-integration score of A- or better)	If SPTs are not achieved, “step up the interest rate”; if SPTs are achieved, “step down the interest rate”; or “step down the interest rate” and “donation”, one or both.	The borrower will report on the following items. The contents of the reports will be published on the lender's website or reported to the lender. (1) Actual results of KPIs for the reporting period (ii) Status of achievement of SPTs during the reporting period
Yutaka denso Kogyo (ユタカ電装工業)	Manufacturing	The Chugoku Bank, Ltd	December, 2024	5 years	Rating & Investment Information, Inc. ※	0.1	billion yen	CO₂ emissions (t-CO₂) 【Target】 2025/Jun. 65.23 2026/Jun. 61.06 2027/Jun. 56.89 2028/Jun. 52.72 2029/Jun. 48.55	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.
BELLE HOUSING	Real estate and construction	The Chugoku Bank, Ltd	December, 2024	-	Rating & Investment Information, Inc.※	-	-	CO₂ emissions reduction rate (%) 【Target】 2025/July　YoY change ▲2.4% 2026/July　YoY change ▲2.4% 2027/July　YoY change ▲2.4% 2028/July　YoY change ▲2.4% 2029/July　YoY change ▲2.4%	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.
ODA SHOTEN Co., Ltd.	Wholesale and retail trade	The Shikoku Bank, Ltd.	December, 2024	-	Shikoku Bank, Ltd.	-	-	Increase the rate of renewable energy use by 10% each year from FY2025 to FY2030 【Target】 FY2025　10% FY2026　20% FY2027　30% FY2028　40% FY2029　50% FY2030　60%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of February of each year.
Yu-Ken (優建)	Transportation	The Gunma Bank,Ltd.	December, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales, with the fiscal year ending March 2024 as the base 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.
INOSE UNSO (井ノ瀬運送)	Transportation	The Gunma Bank,Ltd.	December, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales, with the fiscal year ending February 2024 as the base 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.
Futaba Medical (双葉メディカル)	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	December, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of employees taking annual paid leave (actual result：2024/May 23.9%) 【Target】 2025/May 　30.0% 2026/May 　40.0% 2027/May 　55.0% 2028/May 　70.0% 2029/May 　73.0% 2030/May 　76.0% 2031/May 　80.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Family Home	Real estate and construction	The Hyakujushi Bank, Ltd.	December, 2024	-	Rating & Investment Information, Inc.※	-	-	ZEH standard energy-efficient housing completion rate (%) 【Target】 2025/Nov. 90% 2026/Nov. 90% 2027/Nov. 95% 2028/Nov. 95%	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.
IS TOOL	Others (including service industry)	The Hiroshima Bank, Ltd.	December, 2024	10 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Number of companies providing data on regrinding technology 【Target】 2025/Dec.　 30 companies 2026/Dec.　 70 companies 2027/Dec.　 120 companies 2028/Dec.　 220 companies 2029/Dec.　 320 companies 2030/Dec.　 420 companies 2031/Dec.　 520 companies 2032/Dec.　 620 companies 2033/Dec.　 660 companies 2034/Dec.　 700 companies	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.
Utsunomiya Pack (宇都宮パック工業)	Manufacturing	The Hiroshima Bank, Ltd.	December, 2024	3 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Reduction of total industrial waste discharge	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.
HIRAKIN	Others (including service industry)	The Hiroshima Bank, Ltd.	December, 2024	10 years	HIROGIN area design Co. Ltd.	0.3	billion yen	SPT① Amount of waste plastic disposed SPT② Material recycling rate	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.
Bocho Commercial Inc.	Wholesale and retail trade	The Hiroshima Bank, Ltd.	December, 2024	7 years	HIROGIN area design Co. Ltd.	0.1	billion yen	SPT① Percentage of paid leave taken (actual result：2022/Mar. 46.6%、2023/Mar. 56.9%、2024/Mar. 57.0%) 【Target】 2026/Mar. 65.0% 2027/Mar. 69.0% 2028/Mar. 73.0% 2029/Mar. 77.0% 2030/Mar. 81.0% 2031/Mar. 85.0% SPT② Rate of male employees taking childcare leave 2026/Mar. 100% 2027/Mar. 100% 2028/Mar. 100% 2029/Mar. 100% 2030/Mar. 100% 2031/Mar. 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.
Poly techno (ポリテクノ)	Real estate and construction	The Hiroshima Bank, Ltd.	December, 2024	6 years and 9 months	HIROGIN area design Co. Ltd.	0.12	billion yen	SPT① Continue to obtain certification as an excellent health management corporation SPT② Maintain 0 occupational injury incidents	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.
Universal POST Inc.	Others (including service industry)	The Hiroshima Bank, Ltd.	December, 2024	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	Acquisition of certification as a Excellent Health Management Corporation 【Target】 2025/Mar. new certification 2026/Mar. continue to be certified 2027/Mar. continue to be certified 2028/Mar. continue to be certified 2029/Mar. continue to be certified	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.
Credit Saison Co.,Ltd.	Finance (including REITs)	TAIYO LIFE INSURANCE COMPANY	December, 2024	-	Rating & Investment Information, Inc.※	-	-	SPT① Borrower's percentage reduction in CO₂ emissions (gross basis, Scope 1 and 2) SPT② Achieve CDP score of A- or higher	As an incentive to motivate borrowers to achieve SPTs, the incentive design reduces the interest rate based on the terms of the contract upon achievement. The reduced interest rate upon achievement is not cumulative and reverts to the original rate if the SPTs are not reached.	The borrower shall report annually to Taiyo Life's Fund Management Department over the loan period on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification work.
A.D. Works Group Co., Ltd.	Real estate and construction	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	Reduce CO₂ emissions (scope 1, 2) by 30% by FY2030 (compared to FY2022)	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.
Nomura Real Estate Holdings, Inc.	Real estate and construction	TAIYO LIFE INSURANCE COMPANY	December, 2024	-	Rating & Investment Information, Inc.※	-	-	SPT① Borrower group's GHG emissions (Scope 1, 2) reduction rate (compared to FY2019) 【Target】 FY2024 60% FY2025 60% FY2026 60% FY2027 60% FY2028 60% FY2029 60% FY2030 60% SPT② Borrower group's GHG emissions (Scope 3) reduction rate (compared to FY2019) 【Target】 FY2024 50% FY2025 50% FY2026 50% FY2027 50% FY2028 50% FY2029 50% FY2030 50%	As an incentive to motivate borrowers to achieve SPTs, the incentive design reduces the interest rate based on the terms of the contract upon achievement. The reduced interest rate upon achievement is not cumulative and reverts to the original rate if the SPTs are not reached.	The borrower shall report annually to Taiyo Life's Fund Management Department over the loan period on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification work.
USHIHO.,Inc.	Manufacturing	THE GIFU SHINKIN BANK	December, 2024	10 years	Rating & Investment Information, Inc. ※	0.068	billion yen	Actual reduction rate of CO₂ emissions in the company (Scope1＋Scope2) 【Target】 (Base year：2023/Apr.) 2025/Apr. 　▲4.2% 2026/Apr. 　▲8.4% 2027/Apr. 　▲12.6% 2028/Apr. 　▲16.8% 2029/Apr. 　▲21.0% 2030/Apr. 　▲25.2% 2031/Apr. 　▲29.4% 2032/Apr. 　▲33.6% 2033/Apr. 　▲37.8% 2034/Apr. 　▲42.0%	・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, as long as the SPT remains unachieved, the loan interest rate will remain raised.	The Company shall report annually to The Gifu Shinkin Bank on the status of achievement of the SPT.
KYOTO SYUHAN CO., LTD.	Wholesale and retail trade	The Shoko Chukin Bank，Ltd.	December, 2024	-	Japan Credit Rating Agency, Ltd.※	0.2	billion yen	Reduction of CO₂ emissions from business activities (Actual emissions in base year：75.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　70.6t　(-6.0%) FY2025　70.6t　(-6.0%) FY2026　70.2t　(-6.5%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Kimuraya Dairy Co. (キムラヤ乳業)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	December, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year, with the fiscal year ending November 2024 as the base 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.
Fuyo General Lease Co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:Sumitomo Mitsui Banking Corporation) The Ashikaga Bank, Ltd.、 SBI Shinsei Bank, Limited、The Kiyo Bank, Ltd. 、THE SAN-IN GODO BANK,LTD．、THE SHIMIZU BANK,LTD、The Juhachi‐Shinwa Bank, Ltd.、THE SHONAI BANK, LTD.、The Joyo Bank, Ltd.、THE NANTO BANK，LTD.、THE HYAKUGO BANK,LTD.、THE BANK OF FUKUOKA., LTD.、Sumitomo Mitsui Banking Corporation、The Bank of Yokohama,Ltd.	December, 2024	-	Japan Credit Rating Agency, Ltd.	30	billion yen	SPT① CO₂ reduction contribution in FY2026 (2027/Mar.) is 500,000 t-CO₂/year or more SPT② Human resource development-related expenses (non-consolidated) for FY2026 (Mar. 2027) will be 300% or more higher than FY2021	Financial and structural characteristics vary depending on whether SPTs have been achieved (1) Step-up/down of interest rates, 2) donations, or 3) changes in executive compensation)	The Company will disclose the following information on its website until the Sustainability Link Finance based on this framework is redeemed. However, in the case of SLL and Sustainability Linked Hybrid Loans, we will only report to the loan lenders, and in the case of syndicated loans, we may report to the lenders through the agent. - 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 - If changes in executive compensation are used, the achievement rate against the plan used to calculate performance-linked compensation.
TAKA NET SERVICE CO.,LTD	Others (including service industry)	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	① Increase percentage of paid leave taken to 70% by the fiscal year ending May 2027 ② Increase the percentage of women in managerial positions to 50% by the fiscal year ending May 2027	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.
FUJI CORPORATION LIMITED	Real estate and construction	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	Number of serviced senior housing facilities operated 【Target】 2025/Mar. 　 263 buildings 2026/Mar. 　 276 buildings 2027/Mar. 　 289 buildings 2028/Mar. 　 303 buildings 2029/Mar. 　 318 buildings	-	-
Sanyo Kucho Kogyo Co., Ltd	Real estate and construction	The Ehime Bank, Ltd.	December, 2024	5 years	Himegin Information Center (ひめぎん情報センター)	0.1	billion yen	①：Rate of male employees taking childcare leave：100% in FY2028 ②：Percentage of paid leave taken：80% in FY2030 (78% in FY2029)	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.	The company will report to 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.
Suzuki Shoten Co., Ltd.	Wholesale and retail trade	SHIZUOKA YAIZU SHINKIN BANK	December, 2024	10 years	Rating & Investment Information, Inc. ※	0.05	billion yen	CO₂ emissions reduction rate	The incentive design is such that when the SPTs are achieved, the interest rate will be reduced based on the terms of the contract. The interest rate reduction upon achievement will not accumulate, and if the SPTs are not reached, the interest rate will revert to the original level.	The Borrower shall report on the progress of SPTs, etc. to SHIZUOKA YAIZU SHINKIN BANK branch once a year throughout the loan period, based on the contents of the contract concluded at the time of loan execution. When reporting, the Borrower shall also submit supporting documents such as evidence necessary for the verification work. The reporting contents and supporting documents shall also be shared with the Customer Support Department. The Borrower shall have the discretion to publish the reporting contents on its website, etc.
Mizuho Leasing Company, Limited	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	December, 2024	3 years	Rating & Investment Information, Inc.	-	-	Secure 1GW of renewable energy power generation capacity by FY2025	Depending on the status of achievement/non-achievement at the time of SPT judgment, one of the following will be implemented: 1) step up/down in interest rate, 2) purchase of emission credits, or 3) donation.	Until the redemption/repayment of the proceeds, Mizuho Leasing will disclose information such as KPI performance and information that may affect the achievement of the SPT (setting and updating of sustainability strategies, etc.) on its website annually until the assessment date, starting from the fiscal year following the procurement.
Orix Jreit Inc.	Finance (including REITs)	Sumitomo Mitsui Trust Bank, Limited	December, 2024	9 years	Japan Credit Rating Agency, Ltd.	2	billion yen	SPT①：Reduce KPI for the year ending March 31, 2026 by at least 18.7% compared to KPI for the base year (2021). SPT②：Reduce KPI for the year ending March 31, 2028 by at least 28.0% compared to KPI for the base year (2021). SPT③：Reduce KPI for the year ending March 31, 2031 by at least 42.0% compared to KPI for the base year (2021). ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will apply from the time the achievement level is confirmed until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
Orix Jreit Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	December, 2024	9 years	Japan Credit Rating Agency, Ltd.	1.5	billion yen	SPT①：Reduce KPI for the year ending March 31, 2026 by at least 18.7% compared to KPI for the base year (2021). SPT②：Reduce KPI for the year ending March 31, 2028 by at least 28.0% compared to KPI for the base year (2021). SPT③：Reduce KPI for the year ending March 31, 2031 by at least 42.0% compared to KPI for the base year (2021). ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will apply from the time the achievement level is confirmed until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
YAMANOTE Resort (山の手リゾート)	Others (including service industry)	The Ehime Bank, Ltd.	December, 2024	10 years	Himegin Information Center (ひめぎん情報センター)	0.062	billion yen	SPT① Percentage of women in managerial positions：30.0% in FY2030、maintain 30.0% or more onward SPT② Percentage of paid leave taken：80.0% in FY2033	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.	The company will report to 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.
ARK CO.,Ltd	Energy	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	Increase the domestic generating capacity of renewable energy power generation facilities constructed by our company to 36,593.1kW by the fiscal year ending December 2029.	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.
CLOUD SMITH, Inc.	Others (including service industry)	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.055	billion yen	① Achieve percentage of paid leave taken of 85% by June 2030 ② Maintain 100% of male employees taking childcare leave	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.
MUSASHI	Real estate and construction	The Ashikaga Bank, Ltd.	December, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining DX Certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
First Square Inc.	Wholesale and retail trade	The Hiroshima Bank, Ltd.	December, 2024	5 years	HIROGIN area design Co. Ltd.	0.07	billion yen	SPT① Percentage of paid leave taken (actual result：2022/Mar. 77.6%、2023/Mar. 80.8%、2024/Mar. 74.2%) 【Target】 2025/Mar. 75.0% 2026/Mar. 78.0% 2027/Mar. 81.0% 2028/Mar. 84.0% 2029/Mar. 87.0% SPT② Rate of male employees taking childcare leave (actual result：2022/Mar. 14.3%、2023/Mar. 25.0%、2024/Mar. 100.0%) 2025/Mar. 100% 2026/Mar. 100% 2027/Mar. 100% 2028/Mar. 100% 2029/Mar. 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.
Yuni Kenzai Group (ユニ建材グループ)	Others (including service industry)	North Pacific Bank,Ltd.	December, 2024	-	Hokkaido Kyoso Partners	-	-	Reduce CO₂ emissions (Scope 1+2) by 32.4% by FY2035 (compared to FY2022) (actual result：FY2022 3,426.182 t-CO₂、FY2023 3,411.656 t-CO₂) 【Target】 FY2024　3319.541　(2.7%) FY2025　3227.427　(5.4%) FY2026　3135.312　(8.1%) FY2027　3043.197　(10.8%) FY2028　2951.082　(13.5%) FY2029　2858.968　(16.2%) FY2030　2766.853　(18.9%) FY2031　2674.738　(21.6%) FY2032　2582.624　(24.3%) FY2033　2490.509　(27.0%) FY2034　2398.394　(29.7%) FY2035　2306.279　(32.4%)	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 repayment date or the next determination date.	The progress of the SPT will be reported to lenders annually and will be made public on the website.
NTN	Manufacturing	The Kiyo Bank, Ltd.	December, 2024	4 years	Rating & Investment Information, Inc.	1	billion yen	Domestic CO₂ emissions 【Target】 (Unit: 10,000 tons) FY2024　28.7 FY2025　27.1 FY2026　25.5 FY2027　23.9	Depending on the status of non-achievement/achievement at the time of SPT determination, the characteristics of the bond/loan will change by stepping up/stepping down the interest rate.	Until the sustainability-linked finance is repaid, NTN plans to disclose its progress against the SPT of the set KPIs once a year on its website as environmental and social activity results.
YAMAMOTO ENG.WORKS Co.,LTD.	Manufacturing	The Shikoku Bank, Ltd.	December, 2024	-	Shikoku Bank, Ltd.	-	-	Reduce CO₂ emissions by 2.7% each year from FY2024 to FY2030 compared to FY2023 (actual result：FY2023 620,913 kg-CO₂) 【Target】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of June of each year.
INAI (いないホールディングス)	Wholesale and retail trade	THE TOTTORI BANK, LTD	December, 2024	-	Rating & Investment Information, Inc. ※	0.24	billion yen	Percentage of female managers in managerial positions 【Target】 FY2025　28.30% FY2026　29.00% FY2027　29.50% FY2028　30.00%	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.
Bell Mall	Real estate and construction	The Ashikaga Bank, Ltd.	December, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining certification as an excellent health management corporation	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Mizuho Leasing Company, Limited	Finance (including REITs)	North Pacific Bank,Ltd.	December, 2024	5 years	Rating & Investment Information, Inc.	-	-	Secure 1GW of renewable energy power generation capacity by FY2025	Depending on the status of achievement/non-achievement at the time of SPT judgment, one of the following will be implemented: 1) step up/down in interest rate, 2) purchase of emission credits, or 3) donation.	Until the redemption/repayment of the proceeds, Mizuho Leasing will disclose information such as KPI performance and information that may affect the achievement of the SPT (setting and updating of sustainability strategies, etc.) on its website annually until the assessment date, starting from the fiscal year following the procurement.
Studio Ｂ’Ｍ (スタジオＢ’Ｍ)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	December, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Rate of resignation of full-time employees due to personal reasons (actual result：As of January 2023, the number of full-time employees is 80, and the number of resignations during this fiscal year is 14 (17.5%).) 【Target】 2025/Dec.　14.6% 2026/Dec.　13.3% 2027/Dec.　11.9% 2028/Dec.　10.6% 2029/Dec.　　9.3% 2030/Dec.　　9.2%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
ARK Holdings (アークホールディングス)	Others (including service industry)	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	① Increase the percentage of paid leave taken to 80% or more by the fiscal year ending December 2030 ② Achieve and maintain a 100% rate of male employees taking childcare leave	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.
PROSPER LIFE Co.,ltd	Real estate and construction	The Shikoku Bank, Ltd.	December, 2024	-	Shikoku Bank, Ltd.	-	-	Increase ZEH contract rate by 20% every year from FY2024 to FY2026 (actual result：FY2022　０%、FY2023　3%) 【Target】 FY2024　20% FY2025　40% FY2026　60%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of May of each year.
NTN	Manufacturing	THE SHIZUOKA BANK, LTD.	December, 2024	-	Rating & Investment Information, Inc.	4	billion yen	Achieve annual targets for reducing Scope 1 and Scope 2 CO₂ emissions in Japan by 50% by FY2030 (compared to FY2018) 【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	Depending on the status of non-achievement/achievement at the time of SPT determination, the characteristics of the bond/loan will change by stepping up/stepping down the interest rate.	Until the sustainability-linked finance is repaid, NTN plans to disclose its progress against the SPT of the set KPIs once a year on its website as environmental and social activity results.
NTN	Manufacturing	THE HYAKUGO BANK,LTD.	December, 2024	4 years	Rating & Investment Information, Inc.	2	billion yen	Domestic CO₂ emissions by the Group (Scope1＋Scope2) 【Target】 FY2024　28.7万t FY2025　27.1万t FY2026　25.5万t FY2027　23.9万t	The characteristics of the bond/loan will change by stepping up/down the interest rate depending on the unachieved/achieved 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.
Nagoya Railroad Co.,Ltd.	Transportation	The Chukyo Bank, Ltd	December, 2024	7 years	Rating & Investment Information, Inc.	-	-	①Reduce CO₂ emissions (Scope 1 + 2) of the entire Meitetsu Group (Nagoya Railroad and its consolidated subsidiaries) by 25.0% by FY2030 compared to FY2020 ②Reduce CO₂ emissions (Scope 1 + 2) from Nagoya Railroad's railroad operations by 46.0% from the FY2013 level by FY2030	Nagoya Railroad determines the terms of the loan in consultation with the lender, the Chukyo Bank. The end of November of each year is the decision date for the lender to review the SPTs disclosed in the most recent integrated report. The design is such that the interest rate is reduced if one of the targets is met, and a larger reduction occurs if both targets are met.	Nagoya Railroad will report the progress of KPIs to the lender once a year and, as a listed company, will disclose them to the public through publication in the integrated report.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	December, 2024	10 years	Rating & Investment Information, Inc.	0.6	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	The design is such that if the SPT is achieved, the interest rate is reduced for the remaining term, if not achieved, the interest rate is left unchanged, and if the KPI deteriorates from the base year, the interest rate is increased as a penalty.	The Investment Corporation plans to disclose the KPI performance on its website every year.
Vortex Co., Ltd.	Real estate and construction	The Hyakujushi Bank, Ltd.	December, 2024	-	Rating & Investment Information, Inc.※	-	-	Percentage of BELS (★4 or 5) certifications obtained against total number of VORT® series products purchased 2025/Mar.　56% 2026/Mar.　56% 2027/Mar.　56%	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.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	MUFG Bank, Ltd.	December, 2024	-	DNV GL BUSINESS ASSURANCE JAPAN K.K. ※	4	billion yen	Maintain a CDP climate change score of A- or higher over the period of the achievement determination (after CDP score integration, maintain a post-integration score of A- or higher)	If SPTs are not achieved, “step up the interest rate”; if SPTs are achieved, “step down the interest rate”; or “step down the interest rate” and “donation”, one or both.	The borrower will report on the following items. The contents of the reports will be published on the lender's website or reported to the lender. (1) Actual results of KPIs for the reporting period (ii) Status of achievement of SPTs during the reporting period
DEAR LIFE CO.,LTD.	Real estate and construction	The 77 Bank, Ltd.	December, 2024	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	SPT① Increase the rate of annual paid leave taken SPT② Achieve and maintain 100% rate of male employees taking childcare leave	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.
Ishizaka Electric Industry Co., Ltd.	Manufacturing	The Gunma Bank,Ltd.	December, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year, with the fiscal year ending September 2024 as the base 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.
Suzuka Plant, Kogyo Kasei Co. (工業化成　鈴鹿工場)	Manufacturing	THE HYAKUGO BANK,LTD.	November, 2024	-	Rating & Investment Information, Inc. ※	-	-	Greenhouse gas emissions reduction rate (compared to 2024/Apr.) 【Target】 2025/Apr. 4.2% 2026/Apr. 8.4% 2027/Apr. 12.6% 2028/Apr. 16.8% 2029/Apr. 　21.0% 2030/Apr. 　25.2% 2031/Apr. 　29.4% 2032/Apr. 　33.6% 2033/Apr. 　37.8% 2034/Apr. 　42.0%	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.
Roid Creative	Manufacturing	The Ashikaga Bank, Ltd.	November, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining certification as an excellent health management corporation	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
ONENESS	Wholesale and retail trade	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales, with the fiscal year ending August 2024 as the base 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.
LOTOPIA	Finance (including REITs)	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by the fiscal year ending March 2025, and maintain that rate thereafter.	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.
K&K Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 3.7% per fiscal year based on sales revenue, with the July 2024 as the base 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.
Sapporo Hokuyo Lease Co.,Ltd.	Finance (including REITs)	North Pacific Bank,Ltd.	November, 2024	-	Hokkaido Research Institute for the Twenty-first Century Co.,Ltd.	-	-	Annual targets for new purchases of equipment that contributes to energy conservation and decarbonization (actual result：FY2023　2,531 million yen) 【Target】 (Unit: million yen, figures in parentheses are growth rates based on FY2023) FY2024　2,669 (105%) FY2025　2,819 (111%) FY2026　2,968 (117%) FY2027　3,118 (123%) FY2028　3,268 (129%) FY2029　3,268 (129%) FY2030　3,268 (129%)	If achievement of the SPT is confirmed, the initial interest rate will be reduced at an annual rate from interest payments that arrive after the judgment date until the repayment date or the next judgment date.	The progress of the SPT will be reported annually and notified to lenders in writing.
Toyoda kougyou.Ltd.	Real estate and construction	THE SEISHIN SHINKIN BANK.	November, 2024	5 years	Rating & Investment Information, Inc. ※	0.03	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
GardenSoft	Others (including service industry)	THE SEISHIN SHINKIN BANK.	November, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Tsuji Kensetsu (辻建設)	Real estate and construction	Shimada Kakegawa Shinkin Bank	November, 2024	-	Shinkin Economic Research Institute	0.05	billion yen	Creating a work environment where a diverse workforce can flourish: Number of employees 66 years old and older	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower shall report to the Shimada Kakegawa Shinkin Bank's sales branch once a year over the term of the loan on the status of achievement of SPTs, etc., based on the contract signed at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification. The contents of the reports and prima facie evidence will be shared with the Regional Support Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
TOKYU CORPORATION	Transportation	TAIYO LIFE INSURANCE COMPANY	November, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions by 46.2% by FY2030 compared to FY2019	Varies depending on achievement of SPT (1) Step up/step down of interest rate, (2) Donation	Report on the status of SPT achievement on an annual basis on the Company's website or to the lender.
GLOBAL LINK MANAGEMENT Inc.	Real estate and construction	The Hyakujushi Bank, Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Average annual salary 【Target】 2024/Dec. 8,585,698 yen 2025/Dec. 8,994,541 yen 2026/Dec. 9,403,383 yen	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.
C.L.LINK	Wholesale and retail trade	The Hiroshima Bank, Ltd.	November, 2024	7 years	HIROGIN area design Co. Ltd.	0.1	billion yen	SPT① an annual paid leave utilization rate (actual result：2022/Apr. 61.68%、2023/Apr. 71.04%、2024/Apr. 66.55%) 【Target】 2025/Apr. 　70.00% 2026/Apr. 　71.00% 2027/Apr. 　72.00% 2028/Apr. 　73.00% 2029/Apr. 　74.00% 2030/Apr. 　75.00% 2031/Apr. 　75.00% SPT② Average monthly overtime hours per employee (actual result：2022/Apr. 　3.51h、2023/Apr. 　3.38h、2024/Apr. 　2.80h) 【Target】 2025/Apr. ～　2031/Apr. 　2.80h SPT③ rate of male employees taking childcare leave (actual result：2022/Apr. 100%、2023/Apr. N/A、2024/Apr. 0%) 【Target】 2025/Apr. 　100% 2026/Apr. 　100% 2027/Apr. 　100% 2028/Apr. 　100% 2029/Apr. 　100% 2030/Apr. 　100% 2031/Apr. 　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.
Collect (コレクト)	Real estate and construction	The Hiroshima Bank, Ltd.	November, 2024	5 years	HIROGIN area design Co. Ltd.	0.094	billion yen	SPT① an annual paid leave utilization rate (actual result：2022/Mar. 　30%、2023/Mar. 　24%、2024/Mar. 　34%) 【Target】 2025/Mar. 　50% 2026/Mar. 　55% 2027/Mar. 　60% 2028/Mar. 　65% 2029/Mar. 　70% SPT② rate of male employees taking childcare leave 【Target】 2025/Mar. ～2029/Mar. 　100% SPT③ Cases of industrial accidents (actual result：2022/Mar. 0 case、2023/Mar. 0 case、2024/Mar. 0 case) 【Target】 2025/Mar. ～2029/Mar. 　０case	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.
AEON TOWN	Real estate and construction	The Hiroshima Bank, Ltd.	November, 2024	5 years	HIROGIN area design Co. Ltd.	-	-	The CO₂-free rate of electricity used in stores 【Target】 FY2024 45% FY2025 55% FY2026 60% FY2027 75% FY2028 90%	The achievement of SPTs for each fiscal year will be checked and the interest rate will be changed according to the achievement status; if the SPTs are achieved, the interest rate will be reduced, and if not achieved, the interest rate will be the base rate based on the contract.	AEON TOWN shall disclose the status of achievement of the SPTs (the CO₂-free rate of electricity used in stores) on its website every year, and report in writing to the lender once a year, within seven months of the end of each fiscal year, the status of achievement of the SPTs.
SHIMODA INDUSTRY Co.,ltd.	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Waste recycling rate (actual result：2024/May　1.6%) 【Target】 2025/May　 5.0% 2026/May　10.0% 2027/May　15.0% 2028/May　25.0% 2029/May　35.0% 2030/May　45.0% 2031/May　46.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Niigata tokusyukigyo (新潟特殊企業)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions from Scope 1 and 2 per sale (unit: kg-CO₂) (actual result：2021/Aug. 2,334、2022/Aug. 2,184(6.4%)、2023/Aug. 2,114(9.4%)、2024/Aug. 1,756(24.8%)) 【Target】 (unit: kg-CO₂、figures in parentheses indicate reduction rate compared to 2021/Aug.) 2025/Aug. 1,750 (25.0%) 2026/Aug. 1,700 (27.2%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
kobayou (コバヨウホールディングス)	Manufacturing	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.297	billion yen	CO₂ emissions from Scope 1 and 2 per sale (unit: t-CO₂) (actual result：2022/May　0.853) 【Target】 (unit: t-CO₂、figures in parentheses indicate reduction rate compared to 2022/May) 2025/May 0.700(17.90%) 2026/May 0.670(21.50%) 2027/May 0.639(25.10%) 2028/May 0.608(28.70%) 2029/May 0.577(32.40%) 2030/May 0.546(36.00%) 2031/May 0.515(39.60%) 2032/May 0.484(43.20%) 2033/May 0.454(46.80%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Team Energy GI	Others (including service industry)	The Kiyo Bank, Ltd.	November, 2024	5 years	Wakayama Institute for Social & Economic Development	0.3	billion yen	Percentage of female executives (entire Team Energy group) (actual result：2024/Oct. 24%) 【Target】 2025/Oct.　25% 2026/Oct.　26% 2027/Oct.　28% 2028/Oct.　30% 2029/Oct.　32%	The interest rate to be applied during the loan period will be determined by the achievement of the following requirements ・Target achieved: 0.1% below the borrowing rate specified in the loan agreement. ・Target not met: Interest rate remains at the borrowing rate stipulated in the loan agreement.	Team Energy GI is required to report in writing to the lender by the reporting deadline on its progress in achieving the SPTs and to submit materials necessary to verify the achievement of the SPTs.
Forza corporation	Manufacturing	The Shikoku Bank, Ltd.	November, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase sales of molding business using recycled waste plastic materials by 7.5% annually from FY2024 to FY2030 compared to the previous year.	To incentivize borrowers to achieve SPTs, the incentive design reduces the interest rate based on the terms of the contract when the SPTs are achieved. The interest rate reduction upon achievement is not cumulative, and if the SPTs are not reached, the interest rate is increased by the same level as the reduction.	Borrowers will report the status of achievement of SPTs to the sales office once a year over the term of the loan. The reporting will include prima facie evidence and data on the actual performance of the KPIs, as well as materials showing that the borrower has had the prima facie evidence verified by an independent third party (e.g., a tax accountant). The contents of the report and the materials obtained will be shared with the feasibility evaluation team. In principle, the contents of the reporting will not be disclosed.
Ortus (オルタス)	Real estate and construction	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions at the head office, "Gion Oyado Kikkei" and "COCON Maebashi" by 2.7% per year as a percentage of sales, starting from the fiscal year ending March 2026.	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.
Ootsuka Kiko (大塚機工)	Real estate and construction	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales, with the fiscal year ending March 2025 as the base 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.
Nomura Real Estate Master Fund, Inc.	Finance (including REITs)	The Norinchukin Bank	November, 2024	8 years and 6 months	Japan Credit Rating Agency, Ltd.	2	billion yen	Reduce total GHG emissions* by 80% from FY 2019 levels by FY 2030 * Scope 1, 2, and 3 (Category 13 (emissions from tenant leased assets (downstream)))	The interest rate is stepped up or down based on the achievement of the SPT.	The Fund intends to publish the results of the SPT on the Fund's website and other media until the redemption/repayment of the bonds or borrowings executed under the Framework. In addition, when reporting on the performance of the SPT each year, the Fund intends to obtain an independent third-party verification, and will publish on its website materials evidencing that it has obtained such verification.
takumi densetsu (タクミ電設)	Real estate and construction	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	SPT① Percentage of employees taking annual paid leave (actual result：2023/Nov. 59.9%) 【Target】 2025/Nov. 62.9% 2026/Nov. 65.9% 2027/Nov. 68.9% 2028/Nov. 71.9% SPT② Number of successful applicants for Type 1 or Type 2 electrician certification examinations. (actual result：2023/Nov. 2persons) 【Target】 2025/Nov. １person 2026/Nov. １person 2027/Nov. １person 2028/Nov. １person	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Towa Corporation (東和)	Manufacturing	THE TOHO BANK, LTD.	November, 2024	-	TOHO AREA RESEARCH INSTITUTE	-	-	Reduce the Towa Group's CO₂ emissions (Scope 1 and Scope 2) reduction rate (per production volume) to 27.0% of the FY2023 level by FY2033.	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
Nomura Real Estate Master Fund, Inc.	Finance (including REITs)	MUFG Bank, Ltd. Sumitomo Mitsui Banking Corporation Mizuho Bank, Ltd.	November, 2024	8 years and 6 months	Japan Credit Rating Agency, Ltd.	4.5	billion yen	Reduce total GHG emissions* by 80% from FY 2019 levels by FY 2030 * Scope 1, 2, and 3 (Category 13 (emissions from tenant leased assets (downstream)))	The interest rate is stepped up or down based on the achievement of the SPT.	The Fund intends to publish the results of the SPT on the Fund's website and other media until the redemption/repayment of the bonds or borrowings executed under the Framework. In addition, when reporting on the performance of the SPT each year, the Fund intends to obtain an independent third-party verification, and will publish on its website materials evidencing that it has obtained such verification.
SHIMIDZU (しみづ農園)	Real estate and construction	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by the fiscal year ending March 2030, and maintain that rate thereafter.	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.
Shinwa Co., Ltd.	Manufacturing	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per sales (Scope 1 and 2) (actual result：2024/Aug. 0.224 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to 2022/Aug.) 2025/Aug. 0.214 (4.2%) 2026/Aug. 0.205 (8.4%) 2027/Aug. 0.195 (12.6%) 2028/Aug. 0.186 (16.8%) 2029/Aug. 0.177 (21.0%) 2030/Aug. 0.167 (25.2%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
sakari sogo plan Inc.	Real estate and construction	The 77 Bank, Ltd.	November, 2024	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	Achieve a ZEB specification ratio of 60% in new buildings (new construction) designed by the Company by the fiscal year ending August 2029.	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.
YAMATO JYUKEN, INC	Real estate and construction	The Hiroshima Bank, Ltd.	November, 2024	5 years	HIROGIN area design Co. Ltd.	0.3	billion yen	ZEH (Net Zero Energy House) commission rate (actual result：FY2021 77%、FY2022 88%、FY2023 85%) 【Target】 FY2024　90% or more FY2025　90% or more FY2026　90% or more FY2027　90% or more FY2028　90% or more	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.
DASH (ダッシュ)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	November, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Number of members aged 61 and older	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Japan Real Estate Investment Corporation	Finance (including REITs)	THE BANK OF FUKUOKA., LTD.	November, 2024	10 years	Japan Credit Rating Agency, Ltd.	2	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 77 Bank, Ltd.	November, 2024	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	-	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.
LASTA KOUMUTEN (ラスタ工務店)	Real estate and construction	The Gunma Bank,Ltd.	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending January 31, 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.
SHIRAKIN	Others (including service industry)	The 77 Bank, Ltd.	November, 2024	-	77 Research and Consulting Co.,Ltd.	-	-	Increase shipments of recycled plastic raw materials to 550 tons in the fiscal year ending September 2028.	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.
UCHIDA (ウチダ)	Manufacturing	The 77 Bank, Ltd.	November, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	Reduce CO₂ emissions (Scope 1 + Scope 2) per million yen of sales by 46% by the fiscal year ending June 2031, based on the fiscal year ending June 2022.	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.
WELLSTONE EXPRESS Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions per 100 million yen of sales (actual result：FY2023　44.838 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　43.627　(▲2.7%) FY2025　42.416　(▲5.4%) FY2026　41.206　(▲8.1%) FY2027　39.995　(▲10.8%) FY2028　38.785　(▲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.
Well Pharmacy (ウェルファーマシー)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023 2.7398　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
LJ TRADING Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT① CO₂ emissions per 10m2 of total floor space (actual result：FY2022　 0.2903　t-CO₂/10 ㎡) 【Target】 (Unit：t-CO₂/10 ㎡、figures in parentheses indicate increase rate from FY2022) FY2024　0.2746　(▲5.4%) FY2025　0.2668　(▲8.1%) FY2026　0.2590　(▲10.8%) FY2027　0.2511　(▲13.5%) SPT② Total reduction in CO₂ emissions (actual result：FY2022　8.1084　t-CO₂) 【Target】 (Unit：t-CO₂、figures in parentheses indicate increase rate from FY2022) FY2024　7.6706　(▲5.4%) FY2025　7.4516　(▲8.1%) FY2026　7.2327　(▲10.8%) FY2027　7.0138　(▲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.
Otsuki Setsubi (有限会社大槻設備)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 33.6745　t-CO₂) 【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.
Oguma Kogyo (小熊興業)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (actual result：FY2023　13.760 t-CO₂) 【Target】 (Unit：t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　13.388　(▲2.7%) FY2025　13.017　(▲5.4%) FY2026　12.645　(▲8.1%) FY2027　12.274　(▲10.8%) FY2028　11.902　(▲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.
Kainz Logi	Transportation	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2022　158.2387t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2022) FY2024　149.6938　(▲5.4%) FY2025　145.4214　(▲8.1%) FY2026　141.1489　(▲10.8%) FY2027　136.8765　(▲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.
Clueit, Inc.	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲18.9% of FY2023 level by FY2030. (actual result：FY2023　84.6684　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲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.
Kowa (興和)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　7.6160 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.
Shiraishi Kankouji (白石管工事)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023　30.1238 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　29.3105　(▲2.7%) FY2025　28.4971　(▲5.4%) FY2026　27.6838　(▲8.1%) FY2027　26.8704　(▲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.
TASUKI Holdings Inc.	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	SPT① Acquisition of certification as a Excellent Health Management Corporation (small and medium size corporation category) during the loan period SPT② Acquisition of certification as a Excellent Health Management Corporation (Bright 500) during the loan period	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.
Nittou Syokuhann (日東食販)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023　 5.3769 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　5.2317　(▲2.7%) FY2025　5.0865　(▲5.4%) FY2026　4.9414　(▲8.1%) FY2027　4.7962　(▲10.8%) FY2028　4.6510　(▲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.
HiTechno co.,ltd.	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023　 13.5594 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　13.1933　(▲2.7%) FY2025　12.8272　(▲5.4%) FY2026　12.4611　(▲8.1%) FY2027　12.0950　(▲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.
DAIYU co.,ltd	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023　 15.6217 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　15.1999　(▲2.7%) FY2025　14.7781　(▲5.4%) FY2026　14.3564　(▲8.1%) FY2027　13.9346　(▲10.8%) FY2028　13.5128　(▲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.
Proair.co,ltd	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2022　0.9622 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2022) FY2024　0.9103　(▲5.4%) FY2025　0.8843　(▲8.1%) FY2026　0.8583　(▲10.8%) FY2027　0.8323　(▲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.
Pro Labo Holdings Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	SPT① Obtaining and maintaining Elboshi certification SPT② Obtaining and maintaining Platinum Elboshi certification	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.
Hokuryo Corporation	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 33.6745　t-CO₂) 【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.
Hosoda Kogyo (細田工業)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　19.489　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Grand M (萬燈)	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023　 0.8998 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　0.8755　(▲2.7%) FY2025　0.8512　(▲5.4%) FY2026　0.8269　(▲8.1%) FY2027　0.8026　(▲10.8%) FY2028　0.7783　(▲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.
Murayama (ムラヤマ)	Wholesale and retail trade	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (actual result：FY2023　30.7044 t-CO₂) 【Target】 (Unit：t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　29.8753　(▲2.7%) FY2025　29.0463　(▲5.4%) FY2026　28.2173　(▲8.1%) FY2027　27.3883　(▲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.
Medical Corporation Yukoukai (医療法人社団佑光会)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2022　4.8045 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2022) FY2024　4.5450　(▲5.4%) FY2025　4.4153　(▲8.1%) FY2026　4.2856　(▲10.8%) FY2027　4.1559　(▲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.
REAL TO HEARTS	Real estate and construction	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2023 1.43095 t-CO₂/100 million yen) 【Target】 (Unit：t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　1.39232　(▲2.7%) FY2025　1.35368　(▲5.4%) FY2026　1.31505　(▲8.1%)	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.
Rhinokino (リノキノ)	Others (including service industry)	The Chiba Bank, Ltd.	November, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (actual result：FY2023　115.12 t-CO₂) 【Target】 (Unit：t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　112.02　(▲2.7%) FY2025　108.91　(▲5.4%) FY2026　105.80　(▲8.1%) FY2027　102.69　(▲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.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	Nippon Life Insurance Company	November, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve and maintain Leadership Levels (A, A-) in the CDP Climate Change Score through the 2030 assessment.	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.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Norinchukin Bank	November, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Achieve and maintain Leadership Levels (A, A-) in the CDP Climate Change Score through the 2030 assessment.	Changes will be based on the achievement of SPTs. The specific details of the fluctuation are changes in the spread.	HEIWA REAL ESTATE plans to report on the following items for the accounting period preceding the fiscal year to which the reporting date belongs. The above report will be published on its website. ・ Actual results of KPI for the reporting period ・Status of achievement of SPTs during the reporting period
CHIBAMASA (千葉正工務店)	Real estate and construction	The 77 Bank, Ltd.	November, 2024	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	Achieve a paid leave utilization rate of 90.0% by the fiscal year ending July 31, 2029, and maintain 90.0% thereafter through the fiscal year ending July 31, 2045.	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.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Daishi Hokuetsu Bank, Ltd	November, 2024	７ years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity in logistics properties (Scope 1 and 2) by 90% from 2016 levels by the end of 2027	① If the emission intensity is reduced by 90% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	November, 2024	８ years	Rating & Investment Information, Inc.	1.6	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Joyo Bank, Ltd.	November, 2024	８ years	Rating & Investment Information, Inc.	0.5	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Shinkin Central Bank	November, 2024	８ years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	November, 2024	９ years	Rating & Investment Information, Inc.	1.5	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Yamagata Bank,Ltd	November, 2024	９ years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The 77 Bank, Ltd.	November, 2024	９ years	Rating & Investment Information, Inc.	0.7	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Bank, Ltd.	November, 2024	10 years	Rating & Investment Information, Inc.	1.2	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	THE YAMAGUCHI BANK, LTD.	November, 2024	10 years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	SBI Shinsei Bank, Limited	November, 2024	10 years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions intensity in logistics real estate (Scope 1 and 2) by 100% from 2016 levels by the end of 2030	① If the emission intensity is reduced by 100% (SPT achieved): Initial interest rate -0.02% ② If the emission intensity increases compared to 2016 (SPT not achieved): Initial interest rate +0.02% If neither ① nor ② applies (SPT not achieved): Initial interest rate is applied	The Investment Corporation plans to disclose the KPI performance on its website every year.
Mimasu Industries Co., Ltd.	Manufacturing	The Ashikaga Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining SBT certification for small and medium-sized enterprises	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
ZENITH (ゼニス)	Manufacturing	The Ashikaga Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining SBT certification for small and medium-sized enterprises	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Hibikino (ひびき野)	Others (including service industry)	The Gunma Bank,Ltd.	October, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales, with the fiscal year ending May 2023 as the base 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.
Social Welfare Corporation Miyamakai	Others (including service industry)	The Gunma Bank,Ltd.	October, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% in the fiscal year ending March 31, 2026, and maintain 70% thereafter.	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.
Yukyudo Inc.	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	October, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Annual paid leave acquisition rate (%) (actual result：2024/Sep. 　37.6%) 【Target】 2025/Sep. 40.0 2026/Sep. 50.0 2027/Sep. 60.0 2028/Sep. 70.0 2029/Sep. 73.0 2030/Sep. 75.0	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
KAIHARA Co., Ltd.	Manufacturing	The Hiroshima Bank, Ltd.	October, 2024	5 years	HIROGIN area design Co. Ltd.	0.1	billion yen	Reduction of industrial waste emissions (t) (sludge, lint, waste plastic) (actual result：FY2021　2,036.5t、FY2022 1,776.8t、FY2023　1,683.2t) 【Target】 FY2024 1,697.4 t FY2025 1,622.5 t FY2026 1,551.2 t FY2027 1,535.7 t FY2028 1,520.4 t	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.
Kumagai Gumi Co.,Ltd.	Real estate and construction	The Hokuriku Bank, Ltd.	October, 2024	-	Rating & Investment Information, Inc.	-	-	SPT①CO₂ emission reduction rate for Scope 1 + Scope 2 FY2024　21.0% FY2025　25.2% FY2026　29.4% FY2027　33.6% FY2028　37.8% FY2029　42.0% SPT②CO₂ emission reduction rate for Scope ３ FY2024　12.5% FY2025　15.0% FY2026　17.5% FY2027　20.0% FY2028　22.5% FY2029　25.0%	The interest rate will vary depending on the achievement of the SPTs. Variations in the interest rate are designed to decrease when SPTs are achieved or to increase when SPTs are not achieved.	Kumagai Gumi shall disclose the following items on its website and report them to lenders, with the first report due at the end of September of each year, beginning with the fiscal year following the fiscal year to which the execution date belongs. ・Actual values of KPI① and KPI② in the fiscal year preceding the fiscal year to which the reporting date belongs ・Status of achievement of SPT① and SPT② in the fiscal year preceding the fiscal year to which the reporting date belongs ・Other information on the Kumagai Group's latest sustainability strategies related to the KPIs and SPTs
Heiwa Real Estate Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Obtain and maintain a leadership level (A, A-) in the CDP climate change score until 2030	It fluctuates depending on the achievement of the SPT. The specific details of the fluctuation are changes in the spread.	Heiwa Real Estate Co., Ltd. plans to report on the following items for the accounting period preceding the fiscal year to which the reporting date belongs. The above report will be published on its website. ・Actual results of KPI for the reporting period ・Status of achievement of SPTs during the reporting period
Chugoku Artec (中国アーテック)	Manufacturing	The Hiroshima Bank, Ltd.	October, 2024	10 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Amount of agricultural products purchased that lead to disposal losses (kg) 【Target】 2025/Sep. 100 2026/Sep. 120 2027/Sep. 144 2028/Sep. 173 2029/Sep. 207 2030/Sep. 249 2031/Sep. 299 2032/Sep. 358 2033/Sep. 430 2034/Sep. 516	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.
TAKAHASHI KASETSU	Real estate and construction	Daishi Hokuetsu Bank, Ltd	October, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Sales of original products that improve safety and efficiency at scaffolding construction sites (actual result：2024/Feb. 27,094 thousand yen) 【Target】 (Unit: thousand yen、Figures in parentheses are year-on-year increase rates.) 2025/Feb. 70,000 (158.4%) 2026/Feb. 81,600 (16.60%) 2027/Feb. 93,200 (14.20%) 2028/Feb. 104,880 (12.50%) 2029/Feb. 116,400 (11.00%) 2030/Feb. 128,000 (10.00%) 2031/Feb. 140,000 ( 9.40%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Shinwa Aluminum (神和アルミ工業)	Manufacturing	The Ashikaga Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining certification as an excellent health management corporation	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
MORE	Real estate and construction	The Gunma Bank,Ltd.	October, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% at Hinshunkai Medical Corporation(医療法人社団彬俊会)* by the fiscal year ending July 31, 2027, and maintain it thereafter. * MORE is a real estate leasing and management company established to enhance the welfare of executives and employees of Hinshunkai Medical Corporation.	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.
Yamada Manufacturing (ヤマダ製作所)	Manufacturing	Kyoto Chuo Shinkin Bank	October, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 54.2 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　52.0t (-4.1%) FY2025　52.0t (-4.1%) FY2026　52.0t (-4.1%)	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.
Tostec Co., Ltd.	Manufacturing	The Gunma Bank,Ltd.	October, 2024	-	Rating & Investment Information, Inc.※	-	-	Introduce at least one next-generation vehicle* each fiscal year, and increase the ratio of next-generation vehicles in the fleet to at least 75% by the fiscal year ending February 2034. *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.
Nagase & Co., Ltd.	Wholesale and retail trade	Syndication method (Arranger:MUFG Bank, Ltd.) The Bank of Kyoto, Ltd., Saitama Resona Bank,Limited, The Juroku Bank, Ltd., Shinkin Central Bank, THE TAIKO BANK,LTD., The Chukyo Bank, Ltd、, THE TOHO BANK, LTD., TOMATO BANK, LTD., THE FIRST BANK OF TOYAMA, LTD.、, THE BANK OF NAGASAKI, LTD., The Norinchukin Bank, THE HACHIJUNI BANK,LTD., The Hiroshima Bank, Ltd. , THE HOKKAIDO BANK,LTD., The Musashino Bank,Ltd., THE YAMANASHI CHUO BANK, LTD.	October, 2024	-	Japan Credit Rating Agency, Ltd.	20	billion yen	SPT① Reduce the NAGASE Group's greenhouse gas emissions (Scope 3) by at least 12.3% in FY2030 compared to FY2020. SPT② Calculate and disclose at least 30% (on an emissions basis) of the NAGASE Group's Scope 3 Category 1 greenhouse gas emissions in FY2030 using actual emissions data received by the borrower from its suppliers.	The interest rate varies depending on the SPT achievement.	-
Fuyo General Lease Co., Ltd	Finance (including REITs)	Syndication method (Arranger:Mizuho Bank, Ltd.)Development Bank of Japan Inc. 、The Norinchukin Bank、Mizuho Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	10	billion yen	① Amount of contribution to CO₂ reduction: 500,000 t-CO₂/year in FY2026 ② Amount of funds invested to promote decarbonization: 300 billion yen over 5 years (FY2022-FY2026) ③ Renewable energy generation capacity: 1,000 MW in FY2026 ④ EV/FCV ratio in vehicle fleet: 30% by FY2026 ⑤ Amount of finance for decarbonization promotion: Cumulative total of 15 billion yen over 5 years (FY2022-FY2026) ⑥ Expenses related to human resource development (non-consolidated): 300% in FY2026 (compared to FY2021)	Financial and structural characteristics change according to the achievement of SPTs (in this case linked to executive compensation).	The Company discloses the following information on its website until the Sustainability Linked Financing under the Framework is redeemed. In the case of syndicated loans, the Company may report to the lender through its agent. ・Latest actual performance figures related to KPIs ・Progress on SPTs ・Information on the latest sustainability strategies related to 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 when the donations were made ・If changes in executive compensation were used, percentage of achievement relative to plan used to calculate performance-linked compensation
EXEO Group, Inc.	Real estate and construction	Syndication method (Arranger:Mizuho Bank, Ltd.)	October, 2024	5 years	Japan Credit Rating Agency, Ltd.	18.8	billion yen	Reduce GHG emissions (Scope 1 + 2) by 35.12% by FY2028 compared to FY2020	If even one SPT is not achieved, an amount equivalent to 0.01% of the principal balance will be donated to a qualified donor.	The progress of SPTs, which constitute the EXIO Group's KPIs, will be announced on the website on an annual basis.
Aramaki Gakuen (学校法人荒巻学園)	Others (including service industry)	The 77 Bank, Ltd.	October, 2024	-	77 Research and Consulting Co.,Ltd.	0.33	billion yen	Increase paid leave utilization rate to 90% or more by the fiscal year ending March 2029, and maintain that rate until the fiscal year ending March 2046.	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.
O.D.I	Real estate and construction	The 77 Bank, Ltd.	October, 2024	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	Increase the number of contracts for survey and design work for renewable energy projects to 45 by 2029/September.	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.
Platinum Space Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	October, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% in the fiscal year ending December 31, 2026, and maintain 70% thereafter.	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.
Acreeg Corporation	Others (including service industry)	The Ashikaga Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining SBT certification for small and medium-sized enterprises	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
ICHIDA CO., LTD.	Manufacturing	The Bank of Kyoto, Ltd.	October, 2024	5 years	Japan Credit Rating Agency, Ltd.	0.05	billion yen	Acquisition of Eruboshi/Platinum Eruboshi Certification	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Daishin Mokkou (大伸木工)	Manufacturing	THE SEISHIN SHINKIN BANK.	October, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
GLORY LTD.	Manufacturing	Sumitomo Mitsui Trust Bank, Limited	October, 2024	-	Rating & Investment Information, Inc.	-	-	Reduction rate of CO₂ emissions (Scope 1 and 2) in the Glory Group for each target fiscal year shall be at least the following values. 【Targets】 (FY2022　base year) FY2024　10.60% FY2025　15.90% FY2026　21.20% FY2027　26.50% FY2028　31.80% FY2029　37.10% FY2030　42.40%	Depending on the achievement of the SPT, (1) donation, (2) purchase of emission credits (J-credits, non-fossil certificates) or green power certificates, or (3) step up/down of the interest rate will be implemented.	Glory's actual performance from the fiscal year following the timing of each financing to the fiscal year subject to determination shall be disclosed annually in Glory's Integrated Reporting or on its website. Reporting disclosures include the base year for the KPI and the actual results for each year, as well as information on Glory's latest sustainability strategy as it relates to the KPI and SPT.
Maxell, Ltd.	Manufacturing	Development Bank of Japan Inc.	October, 2024	-	-	-	-	Reduce the Maxell Group's CO₂ emissions (Scope 1 and 2) to 51,343 t-CO₂ in FY2026.	Linkage between SPT achievement status and lending conditions, etc.	Maxell will report to DBJ once a year on the progress of SPT performance and the latest information on the status of achievement after verification by Maxell, respectively, in accordance with the terms and conditions of the pre-determined contract. Maxell plans to disclose information on the achievement status of the SPT on its website.
Utsunomiya Higashi Law Office (弁護士法人宇都宮東法律事務所)	Others (including service industry)	The Ashikaga Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Acquisition of Kurumin certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
W.H	Real estate and construction	The 77 Bank, Ltd.	October, 2024		77 Research and Consulting Co.,Ltd.	0.08	billion yen	Increase the number of units of renovated and rehabilitated homes that are at least 25 years old to 252 units by the fiscal year ending March 31, 2028.	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.
Michinoku-kanzai Inc.	Wholesale and retail trade	The 77 Bank, Ltd.	October, 2024	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	Achieve 90% paid leave acquisition rate by June 2029	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.
SK Foods (エスケーフーズ)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　11.8866　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　11.2447 (▲5.4%) FY2025　10.9238 (▲8.1%) FY2026　10.6029 (▲10.8%) FY2027　10.2819 (▲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.
edokenhouse Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.155	billion yen	Reduce CO₂ emissions to 18.9% of FY2023 levels by FY2030 (actual result：FY2023　125.1315 t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲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.
souka kensetsu (創家建設工業)	Real estate and construction	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　9.8201　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　9.2898 (▲5.4%) FY2025　9.0246 (▲8.1%) FY2026　8.7595 (▲10.8%) FY2027　8.4944 (▲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.
Tideway Japan (タイドウェイジャパン)	Wholesale and retail trade	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　1.4903　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　1.4500　(▲2.7%) FY2025　1.4098　(▲5.4%) FY2026　1.3696　(▲8.1%) FY2027　1.3293　(▲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.
Best Support Systems Co.,Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.1	billion yen	SPT① Acquisition of certification as a Excellent Health Management Corporation (small and medium size corporation category) during the loan period SPT② Acquisition of certification as a Excellent Health Management Corporation (Bright 500) during the loan period	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.
Mercury Inc.	Others (including service industry)	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.3	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.
Martha Medical	Others (including service industry)	The Chiba Bank, Ltd.	October, 2024	-	Japan Credit Rating Agency, Ltd.	0.31	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　10.8009　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　10.5093　(▲2.7%) FY2025　10.2177　(▲5.4%) FY2026　9.9260　(▲8.1%) FY2027　9.6344　(▲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.
TAKIYA (滝谷建設工業)	Real estate and construction	THE TOHO BANK, LTD.	October, 2024	-	TOHO AREA RESEARCH INSTITUTE	0.1	billion yen	SPT① Increase the paid leave utilization rate by 3% annually from FY2024 onward, to 72% by FY2028. SPT② Increase the rate of male employees taking parental leave to 100% in FY2024 and beyond.	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
Japan Real Estate Investment Corporation	Finance (including REITs)	Mizuho Bank, Ltd.	October, 2024	10 years	Japan Credit Rating Agency, Ltd.	2.5	billion yen	Reduce CO₂ emissions by 80% by FY2030 (compared to FY2019, on a total amount basis)	If the achievement standards set in the SPT are achieved in April 2025, April 2028, April 2031, and April 2032, an interest rate 0.01% lower than the above rate will be applied until the next confirmation of the achievement standards (the final repayment date).	JRE plans to disclose annually on its website the actual values of the KPIs during the reporting period, the progress of the SPTs during the reporting period, and information on the borrower's latest sustainability strategies related to the KPIs and SPTs until the final judgment date of the borrowings executed under this framework. In addition, the progress of the SPTs will be published on the website after obtaining a verification report from an independent third party.
LOGOSHOME (ロゴスホーム)	Real estate and construction	North Pacific Bank,Ltd.	October, 2024	-	Hokkaido Kyoso Partners	-	-	Ratio of ZEH to the total number of housing units supplied by the Logos Holdings Group (actual result：FY2021　29.8%、FY2022 61.3%、FY2023 91.9%) 【Target】 FY2024 93.40% FY2025 94.50% FY2026 95.50% FY2027 96.50% FY2028 97.50% FY2029 97.50%	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 repayment date or the next determination date.	The progress of the SPT will be reported to lenders annually and will be made public on the Logos Holdings website.
Kuwabara (クワバラ)	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% by the fiscal year ending June 30, 2026, and maintain this rate thereafter.	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.
Suzuka Mokuzai Co., Ltd.	Wholesale and retail trade	THE HYAKUGO BANK,LTD.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduction of greenhouse gas emissions (Compared to 2023/Sep.) 【Target】 2024/Sep. 6% 2025/Sep. 12% 2026/Sep. 18% 2027/Sep. 24% 2028/Sep. 30%	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.
Wakokai Medical Corporation (医療法人和光会)	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 80% or more by the fiscal year ending March 2027, and maintain that rate thereafter.	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.
Yamato House CO., LTD	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% in the fiscal year ending December 31, 2027, and maintain 70% thereafter at Yamato Service Co.	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.
Maniha Foods	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 77% from December 2024, and maintain it at 78% or higher from December 2026.	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.
Plamold Co., Ltd.	Manufacturing	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending March 31, 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.
FK sangyo (有限会社FK産業)	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales based on the fiscal year ending August 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.
Hotel Isobe Garden	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the ratio of next-generation vehicles* in the company's fleet to 100% by the fiscal year ending May 31, 2029 and maintain it thereafter. *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.
ARIGAEN GOLF Co,.Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve 100% male childcare leave utilization rate every fiscal 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.
Urabe Jyuusou (浦部住総)	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 3.7% per year based on FY2023/Nov.	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.
Nursing Home Hokuto	Others (including service industry)	THE HYAKUGO BANK,LTD.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Greenhouse gas emissions reduction rate (compared to 2024/Mar.) 【Target】 2025/Mar. 4.20% 2026/Mar. 8.40% 2027/Mar. 12.60% 2028/Mar. 16.80% 2029/Mar. 21.00% 2030/Mar. 25.20% 2031/Mar. 29.40%	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.
Nalt (有限会社ナルト)	Real estate and construction	THE HYAKUGO BANK,LTD.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Greenhouse gas emissions reduction rate (compared to 2024/Mar.) 【Target】 2025/Mar. 6% 2026/Mar. 12% 2027/Mar. 18% 2028/Mar. 24% 2029/Mar. 30%	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.
Sakae Seiki (栄精機)	Manufacturing	THE HYAKUGO BANK,LTD.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Greenhouse gas emissions reduction rate (compared to 2024/July) 【Target】 2025/July 4% 2026/July 8% 2027/July 13% 2028/July 17% 2029/July 21% 2030/July 25.20% 2031/July 29.40%	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.
Oort	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 80% at Tokuyoshi (トクヨシ精機) by 2025/June, and maintin 80% thereafter.	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.
Shineikai Medical Corporation (医療法人新瑛会)	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by 2031/March.	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.
SHODA Seisakusho Co., Ltd.	Manufacturing	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Maintain the annual paid leave utilization rate at 90% or higher.	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.
Ryokan Tanigawa (旅館たにがわ)	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by 2027/May, and maintain this rate at 70% or higher thereafter.	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.
YAMAGIWA (山極)	Wholesale and retail trade	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase annual paid leave utilization rate to 100% by the fiscal year ending March 2031.	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.
Ando Bussan Co.,Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by March 2025, and maintain it at 70% or more thereafter.	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.
EXTERIOR WATANABE Co. Ltd.	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 11.5 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　10.8t (-6.1%) FY2025　10.8t (-6.1%) FY2026　10.8t (-6.1%)	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.
K Hosoh Corporation (ケーホーソー)	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 96.4 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　87.6t (-9.1%) FY2025　87.6t (-9.1%) FY2026　87.6t (-9.1%)	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.
YAMASHITA INDUSTRY CORP.	Real estate and construction	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 227.3 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　218.2t (-4.0%) FY2025　218.2t (-4.0%) FY2026　218.2t (-4.0%)	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.
Kohzan Corporation.	Manufacturing	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by December 2027, and maintain this rate thereafter.	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.
mimatsu unsou (有限会社美松運送)	Transportation	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by the fiscal year ending March 2026, and 76% or higher by the fiscal year ending March 2032, and maintain this rate thereafter.	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.
SOSEKI	Manufacturing	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales, with the fiscal year ending March 2024 as the base 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.
FUJITETSU JUKOU	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the annual paid leave utilization rate to 70% or more by FY2030.	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.
Kumagai Gumi Co.,Ltd.	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce Scope 1+2 CO₂ emissions by 4.2% each fiscal year, with the fiscal year ending March 2020 as the base 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.
FURUKAWAKIKOU CO.,LTD.	Manufacturing	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Proportion of employees under 30 years old (actual result：2022/Jan. 　33.3%、2023/Jan. 30.8%、2024/Jan. 23.1%) 【Target】 2025/Jan. 　25.0% 2026/Jan. 　27.0% 2027/Jan. 　29.0% 2028/Jan. 　32.0% 2029/Jan. 　35.0% 2030/Jan. 　36.0% 2031/Jan. 　37.0% 2032/Jan. 　38.0% 2033/Jan. 　39.0% 2034/Jan. 　40.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
FUJI UNYU KAISHA, LTD.	Transportation	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Annual CO₂ emissions (Scope1･2)(t-CO₂) (actual result：2022/Dec. 2,736.98、2023/Dec. 2,466.54 (Reduction rate compared to 2022/Dec. 9.88%) 【Target】 (The figure in parentheses is the reduction rate compared to December 2022) 2024/Dec.　2,367.49 (13.50%) 2025/Dec.　2,268.96 (17.10%) 2026/Dec.　2,170.43 (20.70%) 2027/Dec.　2,071.89 (24.30%) 2028/Dec.　1,973.36 (27.90%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
MYK, Inc.	Manufacturing	The Ashikaga Bank, Ltd.	September, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Acquisition of Kurumin certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Yamashita Kogyosho Co., Ltd.	Manufacturing	THE YAMAGUCHI BANK, LTD.	September, 2024	5 years	Rating & Investment Information, Inc. ※	0.1	billion yen	Reduction of Scope1,2 emission (Reduction rate for each fiscal year based on FY2022 (March 2023) results) 【Target】 FY2024 ▲10.50% FY2025 ▲15.75% FY2026 ▲21.00% FY2027 ▲26.25% FY2028 ▲31.50%	The incentive design 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, 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.
NTN	Manufacturing	THE YAMAGUCHI BANK, LTD.	September, 2024	5 years	Rating & Investment Information, Inc. ※	1	billion yen	CO₂ emissions of NTN domestic group in Scope 1 and 2 【Target】 FY2025 271,000 tons FY2026 255,000 tons FY2027 239,000 tons FY2028 223,000 tons	The incentive design 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, 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.
Nakahara Precision Co.,LTD.	Others (including service industry)	THE SEISHIN SHINKIN BANK.	September, 2024	5 years	Rating & Investment Information, Inc. ※	0.02	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Aoi Tel-Communication & Electoric Protection (アオイテレテック)	Others (including service industry)	THE SEISHIN SHINKIN BANK.	September, 2024	5 years	Rating & Investment Information, Inc. ※	0.02	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
umeshin.co.,ltd.	Food, Beverages, Tobacco, etc.	THE SEISHIN SHINKIN BANK.	September, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
CHIYODA (千代田商行)	Transportation	THE SEISHIN SHINKIN BANK.	September, 2024	3 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
teradadenki Co.,Ltd.	Others (including service industry)	THE SEISHIN SHINKIN BANK.	September, 2024	5 years	Rating & Investment Information, Inc. ※	0.015	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Japan Real Estate Investment Corporation	Finance (including REITs)	The Gunma Bank,Ltd.	September, 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)	If the achievement standards set in the SPT are achieved in March 2025, March 2028, and March 2031, an interest rate 0.01% lower than the above rate will be applied until the next confirmation of the achievement standards (the final repayment date).	JRE plans to disclose annually on its website the actual values of the KPIs during the reporting period, the progress of the SPTs during the reporting period, and information on the borrower's latest sustainability strategies related to the KPIs and SPTs until the final judgment date of the borrowings executed under this framework. In addition, the progress of the SPTs will be published on the website after obtaining a verification report from an independent third party.
Sansei Landic (サンセイランディック)	Real estate and construction	THE TOTTORI BANK, LTD	September, 2024	-	Rating & Investment Information, Inc. ※	0.2	billion yen	① Increase in the percentage of employees taking paid leave ② Improvement in turnover rate	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.
ICHIDA CO., LTD.	Manufacturing	THE SHIGA BANK，LTD．	September, 2024	-	Shigagin Keizai Bunka Center CO.,LTD.	-	-	Reduction rate of CO₂ emissions ( intensity ) (compared to FY2015) (actual result： FY2023　60.40%) 【Target】 FY2024 61.87% FY2025 63.34% FY2026 64.81% FY2027 66.28% Fy2028 67.75% FY2029 69.22% FY2050 100%	① The progress of SPT achievement must be reported publicly or in writing to the lender by the reporting deadline. ② An action report must be submitted to Shiga Prefecture by the deadline set by Shiga Prefecture each fiscal year, with a copy submitted to the lender. ③ The SPT target figures must be achieved in each fiscal year from 2024 onwards. If either ① or ② is not achieved, the spread will be increased regardless of whether ③ is achieved. If both ① and ② are achieved and ③ is not achieved, the spread will remain unchanged. If all ①, ② and ③ are achieved, the spread will be reduced.	Ichida will include the SPT in its action plan to be submitted to Shiga Prefecture, and will document its progress in annual action reports to Shiga Prefecture, copies of both of which will be provided to lenders and posted on the Shiga Prefecture website.
Yamachu Shokuhin (有限会社ヤマチュウ食品)	Food, Beverages, Tobacco, etc.	THE MICHINOKU BANK, LTD.	September, 2024	-	Rating & Investment Information, Inc.	-	-	Reduce CO₂ emissions by 50% from FY2023 levels by FY2033 【Target for each fiscal year】 FY2024 ▲0.7% FY2025 ▲14.3% FY2026 ▲19.3% FY2027 ▲24.1% FY2028 ▲32.5% FY2029 ▲36.4% FY2030 ▲40.3% FY2031 ▲44.9% FY2032 ▲46.1% FY2033 ▲50.0%	Beginning in FY2024 and each year thereafter, the lender will check the achievement of the SPTs, and the interest rate will change according to the achievement status. The interest rate is designed to be reduced if the SPTs are achieved, returned to the base rate if not achieved, and increased if the SPTs achievement status is not publicized or reported to the lender.	Yamachu Foods will report to the lender at least once a year until the Sustainability Linked Loan is repaid, up to the date of determination, on the status of achievement of the SPTs (actual CO₂ emission reduction rate), and disclose this information on its website.
SEIBU HOLDINGS INC.	Transportation	THE SHIGA BANK，LTD．	September, 2024	-	Shigagin Keizai Bunka Center CO.,LTD.	0.5	billion yen	Achieving a leadership level (A, A-) in the CDP climate change score	The system is designed so that the applicable spread differs depending on whether the SPT is achieved or not, taking into account the achievement status of the SPT for each fiscal year.	The evaluation results of the CDP climate change score, which is a KPI, will be disclosed annually on the CDP website. SEIBU HOLDINGS INC., the borrower, will notify the lender promptly after each year's disclosure of the progress of the SPT. It will display the CDP climate change score published by CDP on its website from the CDP2025 score onwards, and will continue to do so throughout the loan period.
Tohoku engineering plastic (東北エンジニアリングプラスチック)	Manufacturing	THE TOHO BANK, LTD.	September, 2024	-	TOHO AREA RESEARCH INSTITUTE	-	-	Reduce CO₂ emissions (Scope 1 and Scope 2) by 18.9% by the fiscal year ending September 2030 compared to the fiscal year ending September 2023.	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
Mitsui Fudosan Co., Ltd.	Real estate and construction	TAIYO LIFE INSURANCE COMPANY	September, 2024	-	Moody's Investors Service, Inc.	-	-	The borrower group's GHG emissions (Scope 1 + Scope 2 + Scope 3) will be reduced by more than 40% by FY2030 (compared to FY2019)	Depending on the achievement of a defined trigger event, this may lead to an adjustment in bond or loan interest rates or the purchase of donations or emission credits.	Mitsui Fudosan Co., Ltd. is committed to reporting the progress of the SPT on KPIs on an annual basis and up to the last triggering event in case of significant changes.
TOKIWA INDUSTRY co.,ltd	Manufacturing	THE GIFU SHINKIN BANK	September, 2024	10 years	Rating & Investment Information, Inc. ※	0.2	billion yen	Reduce CO₂ emissions by 27.5% in the fiscal year ending March 2034 compared to the fiscal year ending March 2023 (The CO₂ emissions from electricity and gasoline used at the head office factory will be the standard for SPT.) 【Target】 2026/Mar. ▲7.5% 2027/Mar. ▲10.0% 2028/Mar. ▲12.5% 2029/Mar. ▲15.0% 2030/Mar. ▲17.5% 2031/Mar. ▲20.0% 2032/Mar. ▲22.5% 2033/Mar. ▲25.0% 2034/Mar. ▲27.5%	・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, as long as the SPT remains unachieved, the loan interest rate will remain raised.	The Company shall report annually to The Gifu Shinkin Bank on the status of achievement of the SPT.
PLAZA HOLDINGS.Ltd	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	Turnover rate	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.
HIRAKIN Inc.	Others (including service industry)	The Hiroshima Bank, Ltd.	September, 2024	10 years	HIROGIN area design Co. Ltd.	0.62	billion yen	① an annual paid leave utilization rate ② Turnover rate	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.
Tokyo Century Corporation	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	September, 2024	3 years	Rating & Investment Information, Inc.	10	billion yen	Not disclosed for competitive reasons	Financial and structural characteristics change according to the achievement of SPTs.	Tokyo Century will report only to loan lenders information such as the actual results of KPIs during the reporting period and the achievement status of SPTs during the reporting period, as the reporting period for the fiscal year in which the reporting date falls.
KENT HOMES (ケントホームズ)	Real estate and construction	The Shikoku Bank, Ltd.	September, 2024	-	Shikoku Bank, Ltd.	-	-	Achieve a ZEH commissioning rate of at least 90% from FY2025 to FY2028. (actual result：FY2021　38%、FY2022 30%、FY2023 61%) 【Target for each fiscal year】 FY2024 75% FY2025 90% FY2026 90% FY2027 90% FY2028 90%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of May of each year.
YAMADA PACKAGE CO., LTD.	Wholesale and retail trade	The Shikoku Bank, Ltd.	September, 2024	-	Shikoku Bank, Ltd.	-	-	Increase the sales growth rate of biomass plastic products by 30% each year from FY2024 to FY2028 (compared to FY2023) 【Target for each fiscal year】 FY2024 +30% FY2025 +60% FY2026 +90% FY2027 +120% FY2028 +150%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of May of each year.
Yamatojuken (ヤマト住建)	Real estate and construction	The Shikoku Bank, Ltd.	September, 2024	-	Shikoku Bank, Ltd.	-	-	Achieve a ZEH commissioning rate of at least 90% from FY2024 to FY2028 (actual result：FY2021 77%、FY2022 88%、FY2023 85%) 【Target for each fiscal year】 FY2024 90% FY2025 90% FY2026 90% FY2027 90% FY2028 90%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of May of each year.
Tosa Sanso Company	Manufacturing	The Shikoku Bank, Ltd.	September, 2024	-	Shikoku Bank, Ltd.	-	-	The growth rate of hydrogen sales at hydrogen stations from FY2024 to FY2030, starting from the actual results in FY2023, will be 55% per year on average. 【Target】 FY2024　+55% FY2025　+140% FY2026　+272% FY2027　+477% FY2028　+795% FY2029　＋1,287% FY2030　+2,049%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest rate calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year by the end of May of each year.
Tsunoda Corporation limited.	Manufacturing	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	① Average number of paid leave days taken by full-time employees who are granted 20 paid annual leave days (actual result：February 20, 2024　13.6 days) 【Target】 2025/Apr. 13.7 days 2026/Apr. 13.8 days 2027/Apr. 13.9 days 2028/Apr. 14.0 days 2029/Apr. 14.1 days 2030/Apr. 14.2 days ② Number of employees with in-house recommended qualifications (actual result：February 20, 2024　19 people) 【Target】 2025/Apr. 20 people 2026/Apr. 21 people 2027/Apr. 22 people 2028/Apr. 23 people 2029/Apr. 24 people 2030/Apr. 25 people	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Tohoku Tsushin Souki (東北通信装機)	Others (including service industry)	THE TOHO BANK, LTD.	September, 2024	-	TOHO AREA RESEARCH INSTITUTE	0.05	billion yen	SPT① Increase the paid leave utilization rate to 70% by FY2024, and increase it by at least 1% each year thereafter. SPT② Achieve 100% of male employees taking parental leave in FY2024 and beyond.	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
Morita Sougei Co ,Ltd	Real estate and construction	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of homes meeting ZEH standards in the number of detached homes delivered (actual result：2020/Dec. 1.3%、2021/Dec. 1.2%、2022/Dec. 0.0%、2023/Dec. 2.5%) 【Target】 2025/Dec.　12.0% 2026/Dec.　15.0% 2027/Dec.　22.0% 2028/Dec.　25.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Kiwamu Koumuten (究工務店)	Real estate and construction	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Cumulative number of homes delivered that meet ZEH standards 【Target】 2025/Jul.　5 houses 2026/Jul. 12 houses 2027/Jul. 21 houses 2028/Jul. 32 houses 2029/Jul. 45 houses 2030/Jul. 60 houses	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
THE SANKEI BUILDING CO., LTD.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc.	-	-	Reduce total CO₂ emissions of Scope 1 and 2 in FY2029 to less than 60% of the FY2013 level	In FY2028 or FY2030, the achievement status of the SPTs for the previous year will be assessed, and if not achieved, donations will be selected from “public interest incorporated associations, public interest foundations, international organizations, certified municipal NPOs, local governments and similar organizations that are conducting activities that contribute to the realization of a decarbonized society”. The amount of the donation must be equivalent to 0.05% of the principal balance.	Report the progress of the SPT to the lender once a year.Total CO₂ emissions data for Scope 1 and 2, which are KPIs, will be reported to the lender and disclosed on the website by the end of September each year.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The 77 Bank, Ltd.	September, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	①Reduce CO₂ emissions (Scope 1 and Scope 2) per 100 million yen in sales by 46% in fiscal year 2030, based on the fiscal year ending December 2021. ② Increase the rate of male employees taking childcare leave to 75% or more	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.
Ichigo Inc.	Real estate and construction	The 77 Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	0.5	billion yen	① Maintain an A on CDP's Climate Change Score ② Achieve and maintain an A on the CDP water security score	The latest situation will be reviewed at the annual review time, and if both targets are met, the interest rate will be reduced. If either target is not met, the base interest rate will be set according to the contract.	Ichigo will provide lenders with annual written reports on its progress against the KPIs, which will also be available to lenders on the CDP website.
DAIRIN EXPRESS	Transportation	THE HYAKUGO BANK,LTD.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Greenhouse gas emissions reduction rate (compared to 2024/June) 【Target】 2025/June 4.43% 2026/June 8.86% 2027/June 13.29% 2028/June 17.72% 2029/June 22.15% 2030/June 26.58% 2031/June 31.01%	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.
Tone Recycling System Co., Ltd. (トネリサイクルシステム)	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase annual paid leave utilization rate to 70% or higher by the fiscal year ending May 2032, and maintain it at 70% or higher thereafter.	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.
Ogita Printing & Paper Co.(荻田印刷紙業)	Others (including service industry)	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 16.3 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　15.6t (-4.3%) FY2025　15.6t (-4.3%) FY2026　15.6t (-4.3%)	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.
mina technology corporation.	Electronic components, devices, information equipment, etc.	THE TOCHIGI BANK, LTD.	September, 2024	-	Tochigin Capital & Consulting (とちぎんキャピタル＆コンサルティング)	-	-	Reduction of CO₂ emissions as a percentage of mechanical business sales	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.
Koiida Kogyo (小飯田工業)	Real estate and construction	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of industrial waste (concrete debris) generated from demolition work that is reused and sold (recycling rate) (actual result：2022/Mar. 3.30%、2023/Mar. 6.35%、2024/Mar. 3.49%) 【Target】 2025/Mar.　 6.00% 2026/Mar.　 8.00% 2027/Mar.　11.00% 2028/Mar.　14.00% 2029/Mar.　17.00% 2030/Mar.　22.00%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Warranty technology	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Number of contracts for extended warranty service for residential storage batteries (as of the end of the fiscal year) (actual result：2024/Mar. (2023/8-2024/3　608 contracts) 【Target】 2025/Mar.　2,000 contracts 2026/Mar.　3,500 contracts 2027/Mar.　5,000 contracts 2028/Mar.　6,000 contracts 2029/Mar.　7,000 contracts	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Sugimoto Tea Company	Food, Beverages, Tobacco, etc.	Shimada Kakegawa Shinkin Bank	September, 2024	-	Shinkin Economic Research Institute	0.035	billion yen	Percentage of electricity used procured from renewable energy sources (100%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower shall report to the Shimada Kakegawa Shinkin Bank's sales branch once a year over the term of the loan on the status of achievement of SPTs, etc., based on the contract signed at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification. The contents of the reports and prima facie evidence will be shared with the Regional Support Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
KI-STAR Real Estate Co., Ltd.	Real estate and construction	Syndication method (Arranger:Saitama Resona Bank,Limited) Saitama Resona Bank,Limited、Other financial institutions	September, 2024	-	Rating & Investment Information, Inc.	8.6	billion yen	Reduction of GHG emissions per unit sold	When signing the loan contract, the recipient can choose between making a donation to an eligible recipient if either of the SPTs is not met, or reducing the loan interest rate if both are met. Candidates for eligible recipients will be selected from public interest incorporated associations, public interest incorporated foundations, international organizations, municipally certified NPOs, local governments, and similar organizations that are carrying out activities that contribute to CO₂ reduction.	Report annually to lenders on the status of achievement of SPTs and post on its website.
Medical Corporation Yusinkai Horie Hospital	Others (including service industry)	The Ehime Bank, Ltd.	September, 2024	10 years	Himegin Information Center (ひめぎん情報センター)	0.13	billion yen	SPT① Paid leave utilization rate: maintain more than 90% each year SPT② Gender wage gap: 84% or more after 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.	The company will report to 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.
KYUSHU ELECTRIC POWER CO., INC.	Energy	The Hiroshima Bank, Ltd.	September, 2024	10 years	HIROGIN area design Co. Ltd.	5	billion yen	－	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.
Kouei sangyo (広栄産業)	Real estate and construction	The Chugoku Bank, Ltd	September, 2024	25 years	Rating & Investment Information, Inc. ※	0.4	billion yen	Actual CO₂ emissions (t-CO₂) 【Target】 2025/Jul. 423.05 2026/Jul. 405.43 2027/Jul. 387.80 2028/Jul. 370.17 2029/Jul. 352.54 2030/Jul. 334.92 2031/Jul. 317.29 2032/Jul. 299.66 2033/Jul. 282.04 2034/Jul. 264.41 2035/Jul. 246.78 2036/Jul. 229.15 2037/Jul. 211.53 2038/Jul. 193.90 2039/Jul. 176.27 2040/Jul. 158.64 2041/Jul. 141.02 2042/Jul. 123.39 2043/Jul. 105.79 2044/Jul. 88.14 2045/Jul. 70.51 2046/Jul. 52.88 2047/Jul. 35.25 2048/Jul. 17.63 2049/Jul. ０.00	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.
NISSINDO (日進堂)	Real estate and construction	The Hyakujushi Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	ZEH level energy-efficient housing completion rate (%) 【Target】 2024/Nov. (56th term) 71.5% 2025/Nov. (57th term) 76.1% 2026/Nov. (58th term) 80.8% 2027/Nov. (59th term) 85.4% 2028/Nov. (60th term) 90.0%	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.
KAWAGISHI kougyou (川岸工業)	Real estate and construction	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by 2028/March, and maintain this rate at 70% or higher thereafter. (Recent actual result 39.6%)	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.
LINK STATION Co.Ltd.	Others (including service industry)	The 77 Bank, Ltd.	September, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	① Increase paid leave utilization rate to 80% or more by the fiscal year ending October 2028 ② Achieve a gender wage gap of at least 80% by the fiscal year ending October 31, 2028 ※The gender wage gap is the level of women's salaries when the male salary level is set at 100.	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.
DAIWA HOUSE INDUSTRY CO., LTD.	Real estate and construction	Syndication method (Lead arranger:　Sumitomo Mitsui Banking Corporation、Joint arranger:MUFG Bank, Ltd.、Mizuho Bank, Ltd.)	September, 2024	35 years	Japan Credit Rating Agency, Ltd./Rating & Investment Information, Inc.	40	billion yen	SPT① Greenhouse gas emissions from business activities: 59% reduction in FY2027 (compared to FY2015) SPT② Greenhouse gas emissions from community development: 56% reduction in FY2027 (compared to FY2015)	If SPTs have not been achieved as of the date of determination, make a donation or purchase emission credits (credit certificates for the value of CO₂ reductions) to public interest incorporated associations, public interest foundations, international organizations, certified municipal NPOs, local governments, or similar organizations with the purpose of environmental conservation activities.	KPI performance and other related information will be reported annually and published in Daiwa House Industry's publications or on its website.
Tomio Oil Co., Ltd. (冨尾石油)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	Total number of contracts for emergency generator fuel supply service 【Target】 2025/Feb. 17 contracts 2026/Feb. 19 contracts 2027/Feb. 21 contracts 2028/Feb. 23 contracts 2029/Feb. 25 contracts	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.
Oda Kanko (織田管工)	Real estate and construction	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 2.3 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　2.2t (-4.3%) FY2025　2.2t (-4.3%) FY2026　2.2t (-4.3%)	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.
Nature Metal Co., Ltd. (ナチュレ・メタル)	Others (including service industry)	The Joyo Bank, Ltd.	September, 2024	10 years	Japan Credit Rating Agency, Ltd.※	0.05	billion yen	Obtain certification as a Excellent Health Management Corporation by the end of March 2033	A mechanism is designed to change the interest rate when the SPT is achieved.	The Joyo Bank plans to confirm the performance of SPT for each borrower at least once a year from loan origination to full repayment. With respect to reporting, the bank plans to encourage borrowers to disclose their SPT performance on the borrower's website or other disclosure materials.
Kyoto Kizai Shokai Co. (京都機材商会)	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	September, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 26.5 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　24.9t (-6.0%) FY2025　24.9t (-6.0%) FY2026　24.9t (-6.0%)	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.
THE SANKEI BUILDING CO., LTD.	Real estate and construction	SBI Shinsei Bank, Limited	September, 2024	-	Rating & Investment Information, Inc.	6.5	billion yen	Reduce total CO₂ emissions of Scope 1 and 2 in FY2029 to less than 60% of the FY2013 level	In FY2028 or FY2030, the achievement status of the SPTs for the previous year will be assessed, and if not achieved, donations will be selected from “public interest incorporated associations, public interest foundations, international organizations, certified municipal NPOs, local governments and similar organizations that are conducting activities that contribute to the realization of a decarbonized society”. The amount of the donation must be equivalent to 0.05% of the principal balance.	Report the progress of the SPT to the lender once a year.Total CO₂ emissions data for Scope 1 and 2, which are KPIs, will be reported to the lender and disclosed on the website by the end of September each year.
A.D. Works Group Co., Ltd.	Real estate and construction	The Hyakujushi Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	CO₂ emissions 【Target】 2024/Dec.　141.5　t-CO₂ 2025/Dec.　136.2　t-CO₂	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.
NTN Corporation	Manufacturing	The Kiyo Bank, Ltd.	September, 2024	5 years	Rating & Investment Information, Inc.	1	billion yen	Domestic CO₂ emissions (10,000t) 【Target】 FY2024 28.7 FY2025 27.1 FY2026 25.5 FY2027 23.9 FY2028 22.3	The characteristics of the bond/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.
Orix Jreit Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	September, 2024	7 years	Japan Credit Rating Agency, Ltd.	2.8	billion yen	Reduce KPI for the year ending March 31, 2027 by at least 23.3% compared to KPI for the base year (2021) ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will apply from the time the achievement level is confirmed until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
Orix Jreit Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	September, 2024	8 years	Japan Credit Rating Agency, Ltd.	1	billion yen	SPT①：Reduce KPI for the year ending March 31, 2025 by at least 14.0% compared to KPI for the base year (2021). SPT②：Reduce KPI for the year ending March 31, 2026 by at least 18.7% compared to KPI for the base year (2021). SPT③：Reduce KPI for the year ending March 31, 2028 by at least 28.0% compared to KPI for the base year (2021). ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will be applied for each SPT achieved from the time of confirmation of the level of achievement of each SPT until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
Orix Jreit Inc.	Finance (including REITs)	Aozora Bank, Ltd.	September, 2024	8 years	Japan Credit Rating Agency, Ltd.	0.8	billion yen	Reduce KPI for the year ending March 31, 2026 by at least 18.7% compared to KPI for the base year (2021) ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will apply from the time the achievement level is confirmed until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
Orix Jreit Inc.	Finance (including REITs)	The 77 Bank, Ltd.	September, 2024	9 years	Japan Credit Rating Agency, Ltd.	1	billion yen	SPT①：Reduce KPI for the year ending March 31, 2027 by at least 23.3% compared to KPI for the base year (2021). SPT②：Reduce KPI for the year ending March 31, 2028 by at least 28.0% compared to KPI for the base year (2021). SPT③：Reduce KPI for the year ending March 31, 2029 by at least 32.7% compared to KPI for the base year (2021). SPT④：Reduce KPI for the year ending March 31, 2030 by at least 37.3% compared to KPI for the base year (2021). ※KPI = CO₂ emissions (Scope 1&2,The portion of Scope 3 Category 13 with management title)	If the SPT is achieved, a reduced interest rate of 0.01% per annum will be applied for each SPT achieved from the time of confirmation of the level of achievement of each SPT until the repayment date.	OJR intends to disclose the status of achievement of the established KPIs/SPTs at least once a year until the redemption/repayment of the Sustainability Linked Financing through OJR's website and other means. In addition, OJR plans to obtain and disclose GHG emissions for the portion of Scope, Scope 2, and Scope 3 Category 13 for which it has management title by obtaining a verification report from an independent third party.
MARUKA FOODS	Food, Beverages, Tobacco, etc.	The Chugoku Bank, Ltd	September, 2024	10 years	Rating & Investment Information, Inc.※	1	billion yen	Reduction rate of food waste per ton of production (%) 【Target】(compared to FY2021) Fy2024 ▲1.7 FY2025 ▲3.4 Fy2026 ▲5.1 FY2027 ▲6.8 FY2028 ▲8.5 FY2029 ▲10.2 FY2030 ▲11.9 FY2031 ▲13.6 FY2032 ▲15.3 FY2033 ▲17.0	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.
S・S・G (エス・エス・ジー)	Others (including service industry)	The Ashikaga Bank, Ltd.	September, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining DX Certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
MARUSO CO., LTD.	Transportation	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	SPT① Total CO₂ emissions of the company's fleet (unit: kg-CO₂) (actual result：2023/Sep. 4,837,068 kg-CO₂) 【Target】 2024/Sep.　4,763,025 2025/Sep.　4,620,134 2026/Sep.　4,481,530 2027/Sep.　4,347,084 2028/Sep.　4,216,672 2029/Sep.　4,090,172 2030/Sep.　3,967,466 SPT② Average fuel consumption of the company's fleet (unit: km/ℓ) (actual result：2023/Sep.　6.18 ㎞／ℓ) 【Target】 2024/Sep. 6.07 2025/Sep. 6.13 2026/Sep. 6.19 2027/Sep. 6.25 2028/Sep. 6.32 2029/Sep. 6.38 2030/Sep. 6.44	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Social Welfare Corporation Hanaokai (社会福祉法人華桜会)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Retirement rate due to personal reasons:. Target uniformly set at 8.0% for each fiscal year.	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
ANEXTOOL Co., Ltd	Manufacturing	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of women in management positions (actual result：2024/Aug. 25.0%) 【Target】 2025年Aug. 　28.0% 2026年Aug. 　30.0% 2027年Aug. 　32.0% 2028年Aug. 　35.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
IWAMOTO SYOUTEN	Others (including service industry)	THE SEISHIN SHINKIN BANK.	September, 2024	5 years	Rating & Investment Information, Inc.※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
GA technologies	Real estate and construction	The Musashino Bank,Ltd.	September, 2024	3 years	Bugin Economic Research Institute, Ltd.	0.3	billion yen	-	Preferential interest rates based on achievement of SPTs	In principle, report the status of achievement regarding SPTs to the Musashino Bank on an annual basis.
Tokuwa Kogyo (徳和工業)	Real estate and construction	The 77 Bank, Ltd.	September, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	Based on the number of employees enrolled in the company as of June 2024, the company will control the turnover rate of employees under 25 years of age and within 3 years of employment to less than 40% by the end of March 2043.	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.
Ribeto Shoji Co., Ltd. (リベト商事)	Wholesale and retail trade	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	The rate of male employees taking childcare leave will be 100% in every fiscal year from the fiscal year ending May 31, 2025 onward.	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.
Hotel Saint Palace Kurayoshi (ホテルセントパレス倉吉)	Finance (including REITs)	THE TOTTORI BANK, LTD	September, 2024	-	Rating & Investment Information, Inc.※	0.05	billion yen	Increase in the percentage of employees taking paid leave	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.
Yamaichi Uniheim Real Estate Co., Ltd	Real estate and construction	The Hyakujushi Bank, Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Percentage of newly built detached houses in Wakayama Prefecture area equipped with solar power generation equipment	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.
Matsuya vessel co.,ltd	Finance (including REITs)	Daishi Hokuetsu Bank, Ltd	September, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of employees under 30 years old (actual result：2024/Apr.　26.3%) 【Target】 2025/Apr. 27.0% 2026/Apr. 27.5% 2027/Apr. 28.0% 2028/Apr. 28.5% 2029/Apr. 29.0% 2030/Apr. 30.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Koei (コーエイ)	Others (including service industry)	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending April, 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.
Mogi Seisakusho Co.,Ltd.	Manufacturing	The Gunma Bank,Ltd.	September, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales, with the fiscal year ending September 2024 as the base 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.
MAKES.CO.,LTD	Real estate and construction	THE TOTTORI BANK, LTD	September, 2024	-	Rating & Investment Information, Inc.※	0.1	billion yen	Percentage of female managers in management positions (actual result：FY2023　26.3%) 【Target】 FY2024 28.2% Fy2025 29.3% Fy2026 30.2%	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.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	September, 2024	10 years	Rating & Investment Information, Inc.	0.7	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.
AIKA Co. Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Number of housing units registered under the safety net system (houses) 【Target】 FY2024　25　houses FY2025　50　houses FY2026　75　houses FY2027　100　houses	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.
Aoyama LLC (合同会社青山)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Ratio of female managers (actual result：FY2023　46%) 【Target】 FY2024　50.80% FY2025　55.60% FY2026　60.40% FY2027　65.20% FY2028　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.
Aoyama Mainland	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	Obtaining and continuing to obtain certification as a corporation with excellent health management (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.
Agratio urban design Inc.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.9	billion yen	SPT① The cumulative number of solar power generation facilities installed on newly constructed detached houses will be 1,027 or more by the end of FY　2027. SPT② Maintain the percentage of newly constructed detached houses with solar power generation facilities at 60% or more until the end of FY 2027	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.
Uluu	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 16.1688　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.
ABC HOUSE CO., LTD.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　5.3743　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
ACE AUTOMOBILE	Wholesale and retail trade	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 2.4207　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023　2.3554 (▲2.7%) FY2024　2.2900 (▲5.4%) FY2025　2.2247 (▲8.1%) FY2026　2.1593 (▲10.8%) FY2027　2.0939 (▲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.
A.D. Works Group Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	GHG　emissions (t-CO₂) (actual result：FY2022　149.6　t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2024　141.0 (▲5.78%) FY2025　134.9 (▲9.82%) FY2026　128.9 (▲13.86%)	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.
MITG	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　39.9771　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.
M trust	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022　69.9313　t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2022) FY2023　68.0432 (▲2.7%) FY2024　66.1550 (▲5.4%) FY2025　64.2669 (▲8.1%) FY2026　62.3787 (▲10.8%) FY2027　60.4906 (▲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.
Ouryu Kogyo (旺龍工業)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　44.8153　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
KAIYO (海洋実業)	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 　232.184　t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate reduction rate compared to FY2023) FY2024　225.915　(▲2.7%) FY2025　219.646　(▲5.4%) FY2026　213.377　(▲8.1%) FY2027　207.108　(▲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.
K-Enterprise	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　2.8744　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2024　2.7192 (▲5.4%) FY2025　2.6415 (▲8.1%) FY2026　2.5639 (▲10.8%) FY2027　2.4863 (▲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.
KOYO Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 19.4231　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2023) FY2024　18.8987　(▲2.7%) FY2025　18.3743　(▲5.4%) FY2026　17.8498　(▲8.1%) FY2027　17.3254　(▲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.
Kominato Shipbuilding Co., Ltd. (小湊造船)	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2023 level by FY2033. (actual result：FY2023　40.2742　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲24.3% FY2033　▲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.
Sunny Mukai (有限会社サニーむかい)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.179	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　265.4247　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
C・B・H	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　24.6195　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2023) FY2024　23.9548　(▲2.7%) FY2025　23.2901　(▲5.4%) FY2026　22.6254　(▲8.1%) FY2027　21.9606　(▲10.8%) FY2028　21.2959　(▲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.
Medical Corporation Tsugugyo no Kai (医療法人社団嗣業の会)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 5.1286　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　4.9902　(▲2.7%) FY2025　4.8517　(▲5.4%) FY2026　4.7132　(▲8.1%) FY2027　4.5747　(▲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.
SHINKO ENGINEERING CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 12.4706　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　12.1339　(▲2.7%) FY2025　11.7972　(▲5.4%) FY2026　11.4605　(▲8.1%) FY2027　11.1238　(▲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.
3A Co.,ltd.	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 92.9591　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　90.4492　(▲2.7%) FY2025　87.9393　(▲5.4%) FY2026　85.4294　(▲8.1%) FY2027　82.9195　(▲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.
SOLA GROUP CO.,LTD	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 23.414　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　22.782　(▲2.7%) FY2025　22.149　(▲5.4%) FY2026　21.517　(▲8.1%) FY2027　20.885　(▲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.
Tachibana Construction Ltd. (有限会社橘建設)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　61.342　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Chibabiso (千葉美装)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1056	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 91.5944　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　89.1213　(▲2.7%) FY2025　86.6483　(▲5.4%) FY2026　84.1752　(▲8.1%) FY2027　81.7022　(▲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.
TSUKIO Co.Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 3.0588　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　2.9763　(▲2.7%) FY2025　2.8937　(▲5.4%) FY2026　2.8111　(▲8.1%) FY2027　2.7285　(▲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.
DNK Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.146	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲16.2% of FY2023 level by FY2029. (actual result：FY2023　15.1249　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲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.
The Society for Traditional Medicine, Inc. (医療法人社団伝統医学研究会)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　252.1902　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Toyo Chemical Engineering Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 163.2880　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　158.8792　(▲2.7%) FY2025　154.4704　(▲5.4%) FY2026　150.0617　(▲8.1%) FY2027　145.6529　(▲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.
Nagamatsuya Construction (有限会社長松屋建設)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 22.3795　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　21.7752　(▲2.7%) FY2025　21.1710　(▲5.4%) FY2026　20.5667　(▲8.1%) FY2027　19.9625　(▲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.
Nisshin Kogyo Co. (日伸鋼業)	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　961.586　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　935.623　(▲2.7%) FY2025　909.660　(▲5.4%) FY2026　883.697　(▲8.1%) FY2027　857.734　(▲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.
NITTO KOGYO CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 12.6481　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　12.3066　(▲2.7%) FY2025　11.9651　(▲5.4%) FY2026　11.6236　(▲8.1%) FY2027　11.2821　(▲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.
HAGIWARA inc.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Annual waste volume (t) (actual result：FY2023 5,672.3000　t) 【Target】 FY2024　5541.8371　(▲2.3%) FY2025　5411.3742　(▲4.6%) FY2026　5280.9113　(▲6.9%) FY2027　5150.4484　(▲9.2%)	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.
Business Kankyo Seibi	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　CO₂ emissions per ton of general and industrial waste collected and transported by the company, and recycled 21.4204 kg-CO₂) 【Target】 (kg-CO₂/t、figures in parentheses indicate reduction rate compared to FY2023) FY2024　20.8421　(▲2.7%) FY2025　20.2637　(▲5.4%) FY2026　19.6854　(▲8.1%) FY2027　19.1070　(▲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.
hirai Holdings Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 24.2021　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　23.5486　(▲2.7%) FY2025　22.8952　(▲5.4%) FY2026　22.2417　(▲8.1%) FY2027　21.5882　(▲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.
familia mosa	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 2.0226　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　1.9680　(▲2.7%) FY2025　1.9134　(▲5.4%) FY2026　1.8588　(▲8.1%) FY2027　1.8042　(▲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.
FEDELTA	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022　 260.660　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate increase rate from FY2022) FY2024　246.585　(▲5.4%) FY2025　239.547　(▲8.1%) FY2026　232.509　(▲10.8%) FY2027　225.471　(▲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.
best home	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　56.863　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
MICRO MAGAZINE, INC.	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022　 87.5981　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　82.8678　(▲5.4%) FY2025　80.5026　(▲8.1%) FY2026　78.1375　(▲10.8%) FY2027　75.7723　(▲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.
MARUKYU CHEMICAL Co.,ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 32.3320　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　31.4590　(▲2.7%) FY2025　30.5861　(▲5.4%) FY2026　29.7131　(▲8.1%) FY2027　28.8401　(▲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.
Marukoh Recycling Company (丸幸)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 99.9130　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　97.2154 (▲2.7%) FY2024　94.5177 (▲5.4%) FY2025　91.8201 (▲8.1%) FY2026　89.1224 (▲10.8%) FY2027　86.4248 (▲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.
MIKASA LIGHTING CO.,LTD.	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　7.5914　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.
mitsugi landscape gardening (三木造園土木)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　32.6445　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.
Mihiro Kensetsu (三裕建設工業)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1226	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2023 level by FY2030. (actual result：FY2023　31.0148　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲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.
Makes Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.4	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 23.9193　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　23.2735　(▲2.7%) FY2025　22.6277　(▲5.4%) FY2026　21.9818　(▲8.1%) FY2027　21.3360　(▲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.
Yushin Kougyo (優真工業)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 4.0956　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　3.9851　(▲2.7%) FY2025　3.8745　(▲5.4%) FY2026　3.7639　(▲8.1%) FY2027　3.6533　(▲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.
Yuma Paint Co. (ユウマペイント)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.102	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　7.8901　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.
Yoshida Industries Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 10.0622　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　9.7905 (▲2.7%) FY2024　9.5189 (▲5.4%) FY2025　9.2472 (▲8.1%) FY2026　8.9755 (▲10.8%) FY2027　8.7038 (▲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.
RASATEC CO.,LTD.	Manufacturing	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 5.0182　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　4.8827　(▲2.7%) FY2025　4.7472　(▲5.4%) FY2026　4.6118　(▲8.1%) FY2027　4.4763　(▲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.
REXIA	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.1197　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　4.9814　(▲2.7%) FY2024　4.8432　(▲5.4%) FY2025　4.7050　(▲8.1%) FY2026　4.5668　(▲10.8%) FY2027　4.4285　(▲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.
Reha Contents (リハコンテンツ)	Others (including service industry)	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales in directly managed divisions (t-CO₂/100 million yen) (actual result：FY2023 65.2490　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　63.4873　(▲2.7%) FY2025　61.7256　(▲5.4%) FY2026　59.9638　(▲8.1%) FY2027　58.2021　(▲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.
Ryokounyu Inc.	Transportation	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2022 level by FY2029. (actual result：FY2022　230.0221　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.
Looop	Energy	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	Total power generation capacity of solar power generation facilities constructed by our company　(MW) (actual result：FY2023　 535MW) 【Target】 FY2024　584MW FY2025　633MW	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.
Rayes (レイエス)	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 65.5298　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　63.7605　(▲2.7%) FY2025　61.9912　(▲5.4%) FY2026　60.2219　(▲8.1%) FY2027　58.4525　(▲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.
LEO CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	September, 2024	-	Chibagin Research Institute Corporation	0.5	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　 547.396　t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　532.616　(▲2.7%) FY2025　517.837　(▲5.4%) FY2026　503.057　(▲8.1%) FY2027　488.277　(▲10.8%) FY2028　473.498　(▲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.
izumiteihonten (泉亭本店)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by 2026/May, and maintain this rate at 70% or higher thereafter.	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.
AQUA CORPORATION	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales based on FY2024/November.	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.
Cherry Garden	Real estate and construction	The Bank of Kyoto, Ltd.	August, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：4.9 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　4.7 t　(-4.1%) FY2025　4.6 t　(-6.1%) FY2026　4.5 t　(-8.2%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
OSAWAYA CO., LTD.	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on 2024/Jan.	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.
Hodo Kogyo Co., Ltd. (宝登興業)	Transportation	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve an annual paid leave utilization rate of at least 70% from the fiscal year ending March 31, 2025 onward.	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.
Arakawa Sangyo Co., Ltd.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	August, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.15	billion yen	SPT① Volume of scrap tires handled (t) (actual result：2022/July2,000、2023/July2,000、2024/July2,000) 【Target】 2025/July 2,500 2026/July 5,493 2027/July 5,772 2028/July 5,951 SPT② Reduction of general waste (t) (actual result：2022/July180、2023/July180、2024/July200) 【Target】 2025/July 1,000 2026/July 5,000 2027/July 6,000 2028/July 7,000	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
International School Corporation (学校法人国際総合学園)	Finance (including REITs)	Daishi Hokuetsu Bank, Ltd	August, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Number of foreign students (person) (actual result：2021/Apr. 396、2022/Apr. 412、2023/Apr. 342、2024/Apr. 605) 【Target】 2025/Apr.　625 2026/Apr.　686 2027/Apr.　748 2028/Apr.　813 2029/Apr.　879 2030/Apr.　947 2031/Apr.　1,017 2032/Apr.　1,088 2033/Apr.　1,162	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Mitomo (美友)	Others (including service industry)	The Hyakujushi Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of employees taking paid leave (%) 【Target】 2024/Dec. 60 2025/Dec. 65 2026/Dec. 70 2027/Dec. 70 2028/Dec. 70 2029/Dec. 70 2030/Dec. 70	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.
Tominaga Co., Ltd.	Manufacturing	The Hyakujushi Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of employees taking paid leave	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.
TIMS Corporation	Manufacturing	The Hyakujushi Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of environmentally friendly container boxes purchased (%) 【Target】 FY2024 75.0 FY2025 75.0 FY2026 80.0 FY2027 80.0 FY2028 85.0 FY2029 85.0 FY2030 90.0	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.
Nippon Paper Industries Co., Ltd.	Manufacturing	Nippon Life Insurance Company	August, 2024	-	Rating & Investment Information, Inc. ※	2	billion yen	Achieve CDP Climate Change Score Leadership Level (A, A-)	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.
Johoku Chemical Co.,Ltd.	Manufacturing	THE TOHO BANK, LTD.	August, 2024	-	TOHO AREA RESEARCH INSTITUTE	0.3	billion yen	・Achieve an annual paid leave utilization rate of at least 75% by FY2026, and maintain this rate thereafter. ・Percentage of male employees taking childcare leave to be 100% after FY2024	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
YAMAWA Holdings. (彌満和ホールディングス)	Manufacturing	THE TOHO BANK, LTD.	August, 2024	-	TOHO AREA RESEARCH INSTITUTE	0.4	billion yen	Reduction rate (per 1,000 units produced) of CO₂ emissions (Scope 1 and Scope 2) at the plant portion of our group company, Yamawa Manufacturing Co.,Ltd.: 61.82% of FY2013 level by FY2028	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
Nomura Real Estate Holdings, Inc.	Real estate and construction	THE SHIGA BANK，LTD．	August, 2024	-	Rating & Investment Information, Inc.	0.5	billion yen	Reduce total greenhouse gas (CO₂) emissions for Scope 1, 2, and Scope 3 by 35% by 2030 (compared to FY 2019)	Preferential 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.
Godo seika (大印合同青果)	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	August, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Proportion of total purchases from producers to total purchases	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
YAMAJU	Food, Beverages, Tobacco, etc.	Daishi Hokuetsu Bank, Ltd	August, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of Niigata-grown wheat used (by weight) (actual result：2022/Mar. 1.7%、2023/Mar. 19.6%、2024/Mar. 24.0%) 【Target】 2025/Mar. 24.80% 2026/Mar. 25.70% 2027/Mar. 26.50% 2028/Mar. 27.40% 2029/Mar. 28.20% 2030/Mar. 29.10% 2031/Mar. 29.90% 2032/Mar. 30.70% 2033/Mar. 31.60% 2034/Mar. 32.40% 2035/Mar. 33.30% 2036/Mar. 34.10% 2037/Mar. 35.00% 2038/Mar. 35.00%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
EIWA SHOJI Co.,Ltd	Wholesale and retail trade	The Hiroshima Bank, Ltd.	August, 2024	7 years	HIROGIN area design Co. Ltd.	0.2	billion yen	Metal scrap recycling rate	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.
Ohm Giken (オーム技研)	Manufacturing	The Shikoku Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve at least 99.1% waste recycling rate (actual result：2023/June　98.3%、2024/June　98.8%) 【Target】 2025/June　99.1% 2026/June　99.1% 2027/June　99.1% 2028/June　99.1% 2029/June　99.1% 2030/June　99.1% 2031/June　99.1%	If the SPTs are achieved each fiscal year, the design provides for a one-year reduction in the interest rate from the first interest calculation start date that falls after the SPTs determination date.	The borrower shall submit to the lender written documentation confirming the achievement of SPTs once a year, no later than three months after the end of the fiscal year.
meiko Co.Ltd.	Manufacturing	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
MARUMORISUISAN CO.,LTD	Wholesale and retail trade	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Shizuoka Prefecture School Lunch Materials (静岡県給食資材)	Food, Beverages, Tobacco, etc.	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.02	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Shimizu reito Co. Ltd.	Food, Beverages, Tobacco, etc.	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.03	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
BISCUSS	Others (including service industry)	THE TOTTORI BANK, LTD	August, 2024	-	Rating & Investment Information, Inc. ※	0.1	billion yen	Percentage of female managers in management positions	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.
RIKUZEN SOUGOU KAIHATSU CO.,LTD.	Others (including service industry)	The 77 Bank, Ltd.	August, 2024	-	77 Research and Consulting Co.,Ltd.	0.2	billion yen	Achieve and maintain a construction mixed waste recycling and reduction rate of at least 70%.	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.
HOKKAIYA (合同会社北海屋)	Others (including service industry)	The 77 Bank, Ltd.	August, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	Achieve 95% share of generic drug sales volume by February 2027.	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.
AD.MAX	Real estate and construction	The 77 Bank, Ltd.	August, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	Aim to achieve an acquisition rate (based on the number of buildings) of 80% of BELS certification that meets the ZEH standard for buildings sold by the Company in the fiscal year ending July 31, 2028.	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.
Yamada Construction (山田工務店)	Real estate and construction	Shimada Kakegawa Shinkin Bank	August, 2024	-	Shinkin Economic Research Institute	-	-	Increase the ratio of female managers in the company to 23.3% by FY2029	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower shall report to the Shimada Kakegawa Shinkin Bank's sales branch once a year over the term of the loan on the status of achievement of SPTs, etc., based on the contract signed at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification. The contents of the reports and prima facie evidence will be shared with the Regional Support Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Chuen Heat Treatment Engineering Co., Ltd. (中遠熱処理技研)	Finance (including REITs)	Shimada Kakegawa Shinkin Bank	August, 2024	-	Shinkin Economic Research Institute	0.1	billion yen	Reduce CO₂ emissions intensity per unit of sales by 3% per year	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower shall report to the Shimada Kakegawa Shinkin Bank's sales branch once a year over the term of the loan on the status of achievement of SPTs, etc., based on the contract signed at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification. The contents of the reports and prima facie evidence will be shared with the Regional Support Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
MIGALO HOLDINGS Inc.	Real estate and construction	The Hyakujushi Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of employees taking paid leave	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.
S・MATEC (エス・マテック)	Others (including service industry)	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Renewable Japan Co.,Ltd.	Energy	The Higashi-Nippon Bank, Limited	August, 2024	-	Hamagin Research Institute,Ltd.	-	-	Net increase in installed capacity of domestic solar power plants in each year through the end of December 2031: 70MW	Incentive designs include one that determines the achievement of SPTs every year and applies a preferential interest rate upon achievement, and another that determines the achievement of SPTs only once during the loan period.	At least once a year, lenders are designed to receive disclosure and reports on the latest information regarding the achievement of SPTs.
TOKYU CORPORATION	Transportation	Syndication method (Arranger:Mizuho Bank, Ltd.) 11 domestic financial institutions	August, 2024	-	Japan Credit Rating Agency, Ltd.	10	billion yen	Reduction rate of CO₂ emissions (total volume basis, Scope 1 & 2) of our company and our consolidated subsidiaries (compared to FY2019) 【Target】 FY2030 46.2%	Varies depending on achievement of SPT (1) Step up/step down of interest rate, (2) Donation	Report on the status of SPT achievement on an annual basis on the Company's website or to the lender.
FUJI REITOU Co.,Ltd.	Others (including service industry)	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.01	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Tamon syoten (多聞書店)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales, based on the fiscal year ending June 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.
Tsuge sangyo (柘産業)	Manufacturing	Kyoto Chuo Shinkin Bank	August, 2024	-	Japan Credit Rating Agency, Ltd. ※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 18.4 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　17.6t (-4.3%) FY2025　17.6t (-4.3%) FY2026　17.6t (-4.3%)	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.
kui-kentech Co.,Ltd.	Others (including service industry)	The Joyo Bank, Ltd.	August, 2024	5 years	Japan Credit Rating Agency, Ltd.	0.1	billion yen	CO₂ emission (Scope1・2)：21.0% reduction in FY2027 (compared to FY2022)	Arrangements are in place to vary financial characteristics depending on the achievement of the SPT.	Reporting after the execution of this loan is properly planned.
Imahashi Co., Ltd.	Manufacturing	The Joyo Bank, Ltd.	August, 2024	7 years	Japan Credit Rating Agency, Ltd.	0.11	billion yen	Obtain certification as a Excellent Health Management Corporation by the end of June, 2030.	Arrangements are in place to vary financial characteristics depending on the achievement of the SPT.	Reporting after the execution of this loan is properly planned.
Takaragaike kenzai (宝ヶ池建材)	Manufacturing	Kyoto Chuo Shinkin Bank	August, 2024	-	Japan Credit Rating Agency, Ltd. ※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 384.0t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　368.5t (-4.0%) FY2025　368.5t (-4.0%) FY2026　368.5t (-4.0%)	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.
Nippon Paper Industries Co., Ltd.	Manufacturing	Meiji Yasuda Life Insurance Company	August, 2024	-	Rating & Investment Information, Inc. ※	5	billion yen	Reduce GHG emission by 54% (compared to FY2013)	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.
HIRAKIN Inc.	Others (including service industry)	The Hiroshima Bank, Ltd.	August, 2024	10 years	HIROGIN area design Co. Ltd.	0.5	billion yen	SPT① Number of recycling classes held SPT② Employment rate of persons with disabilities	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.
kusuhara Bin Kandume (楠原壜罐詰工業)	Food, Beverages, Tobacco, etc.	The Iyo Bank, Ltd.	August, 2024	5 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.2	billion yen	SPT① Reduction rate of CO₂ emission (total volume basis)：30% reduction by FY2030 (compared to FY2018) SPT② Reduction rate of water consumption intensity: 25% reduction by FY2030 (compared to FY2018)	-	-
Infinity Medical Corporation (医療法人社団インフィニティメディカル)	Others (including service industry)	The Gunma Bank,Ltd.	August, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by 2024/December, and maintain this rate at 70% or higher thereafter.	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.
Bisou express (毘双運輸)	Transportation	Kyoto Chuo Shinkin Bank	August, 2024	-	Japan Credit Rating Agency, Ltd. ※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 5198.9 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　5095.1t (-2.0%) FY2025　5095.1t (-2.0%) FY2026　5095.1t (-2.0%)	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.
Gunma Kouki (群馬工機)	Wholesale and retail trade	The Ashikaga Bank, Ltd.	August, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining certification as an excellent health management corporation	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Mutsumi Electric Construction Co., Ltd. (睦電設工業)	Transportation	THE SEISHIN SHINKIN BANK.	August, 2024	5 years	Rating & Investment Information, Inc. ※	0.02	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Honda Cars CHUOSHIZUOKA	Others (including service industry)	Shimada Kakegawa Shinkin Bank	August, 2024	-	Shinkin Economic Research Institute	-	-	EV sales	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative and will revert to the original level of interest rates when not achieved.	The borrower shall report to the sales branch of Shimada Kakegawa Shinkin Bank once a year over the term of the loan on the status of achievement of SPTs, etc., based on the contract signed at the time of loan disbursement. The report shall also include evidence and other prima facie evidence necessary for verification. The contents of the reports and prima facie evidence will be shared with the Regional Support Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Tsuji Kyuso Service Co. (辻急送サービス)	Transportation	The Ashikaga Bank, Ltd.	August, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining SBT certification for small and medium-sized enterprises (SMEs)	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Kyoeidensetu (協栄電設)	Others (including service industry)	The 77 Bank, Ltd.	August, 2024	-	77 Research and Consulting Co.,Ltd.	-	-	Reduce CO₂ emissions (Scope 1 + Scope 2) per million yen of sales by 50% by the fiscal year ending August 2043, based on the fiscal year ending August 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.
Goshiki Seika (五色青果)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	August, 2024	-	Rating & Investment Information, Inc. ※	-	-	Amount of waste generated per 1 million yen in sales (kg/million yen) 【Target】 FY2024 29.3 FY2025 28.4 FY2026 27.5 FY2027 26.7 FY2028 25.9 FY2029 25.1 FY2030 24.4 FY2031 23.7 FY2032 22.9	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.
FCR	Real estate and construction	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce the rate of CO₂ emissions per 1,000 m2 of total floor space at company-operated sites to 27.0% of the FY2023 level by FY2033. (actual result：FY2023　124.5343　t-CO₂/1,000 ㎡) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲24.3% FY2033　▲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.
KATANO Sokuryo Sekkei (片野測量設計)	Others (including service industry)	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　18.4128　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023　17.9157 (▲2.7%) FY2024　17.4185 (▲5.4%) FY2025　16.9214 (▲8.1%) FY2026　16.4242 (▲10.8%) FY2027　15.9271 (▲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.
Kato Unyu (加藤運輸)	Transportation	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	SPT① Percentage of environmentally friendly vehicles owned (actual result：FY2023　 21.88%) 【Target】 FY2024 25.11% FY2025 28.34% SPT② Number of environmentally friendly vehicles owned (actual result：FY2023　 7 vehicles) 【Target】 FY2024 9 vehicles FY2025 10 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.
CREART	Wholesale and retail trade	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 1.5618 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　1.5196　(▲2.7%) FY2025　1.4775　(▲5.4%) FY2026　1.4353　(▲8.1%) FY2027　1.3931　(▲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.
Saito Kogyo (斎藤工業)	Real estate and construction	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 24.7841 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　24.1149　(▲2.7%) FY2025　23.4458　(▲5.4%) FY2026　22.7766　(▲8.1%) FY2027　22.1074　(▲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.
SANKO Logistics Corporation (サンコー物流)	Transportation	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	1.5	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　331.4844　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
sanyo realty Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	SPT① Obtaining and maintaining Eruboshi certification SPT② Obtaining and maintaining Platinum Eruboshi certification	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 PRECISION INDUSTRIAL CO.,LTD.	Manufacture	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 536.263 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　521.784　(▲2.7%) FY2025　507.305　(▲5.4%) FY2026　492.826　(▲8.1%) FY2027　478.347　(▲10.8%) FY2028　463.868　(▲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.
Souei Sangyo (創栄産業)	Real estate and construction	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　19.1215　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　18.6052　(▲2.7%) FY2025　18.089　(▲5.4%) FY2026　17.5727　(▲8.1%) FY2027　17.0564　(▲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.
Daishin Auto	Wholesale and retail trade	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　1.1758　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.
Tsuruoka Foods	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per million yen of gross profit to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　2.7935 t-CO₂/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.
Naniwa Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 134.9047 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　127.6198　(▲5.4%) FY2025　123.9774　(▲8.1%)	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.
NISHIBARAYA	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　71.7605　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Hirano Corporation	Others (including service industry)	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　109.6453　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　106.6849　(▲2.7%) FY2025　103.7245　(▲5.4%) FY2026　100.7641　(▲8.1%) FY2027　97.8036　(▲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.
Bloom (ブルーム)	Others (including service industry)	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　22.5411　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Boso Co., Ltd. (ボーソー)	Others (including service industry)	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　24.549　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.
Manyu Kogyo (万結工業)	Manufacture	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (actual result：FY2022 38.3175　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen, figures in parentheses indicate reduction rate compared to FY2022) FY2024　36.2483 (▲5.4%) FY2025　35.2138 (▲8.1%) FY2026　34.1792 (▲10.8%) FY2027　33.1446 (▲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.
WAGO (和郷)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	August, 2024	-	Chibagin Research Institute Corporation	0.21	billion yen	Reduce waste of processed raw materials per 1 kg of processed vegetables to -20.7% of the FY2023 level by FY2032. (actual result：FY2023　 0.14052 kg/kg) 【Target for each fiscal year】 FY2024　▲2.3% FY2025　▲4.6% FY2026　▲6.9% FY2027　▲9.2% FY2028　▲11.5% FY2029　▲13.8% FY2030　▲16.1% FY2031　▲18.4% FY2032　▲20.7%	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.
Horie Shokai Corporation.	Real estate and construction	The Bank of Kyoto, Ltd.	July, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：2.4 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　2.3 t　(-4.2%) FY2025　2.2 t　(-8.3%) FY2026　2.2 t　(-8.3%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Tsuji Kyuso Service Co. (辻急送サービス)	Transportation	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc.※	-	-	Achieve 100% of male employees taking childcare leave each fiscal 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.
Moriaki Ryokan Co., Ltd.	Others (including service industry)	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% 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.
Mitani Kensetsu (ミタニ建設工業)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Job turnover rate：Under 5.5% after FY2024	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.
Fine Label	Others (including service industry)	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Maintain 100% or more of annual paid leave utilization rate.	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.
Fuji Corporation Limited	Real estate and construction	Kansai Mirai Bank, Limited	July, 2024	-	Rating & Investment Information, Inc.	-	-	Increase the number of serviced senior housing units managed by Fuji Housing Group by approximately 5% annually 【Target】 2025/Mar.　263 2026/Mar.　276 2027/Mar.　289 2028/Mar.　303 2029/Mar.　318	Status of the number of serviced senior housing units for each fiscal year at the end of March of each year will be checked, and if the target is achieved, the interest rate will be reduced.	Fuji Housing shall report the progress of KPIs to lenders once a year, and shall report in writing to lenders on the number of serviced senior housing units in operation, a KPI, and, as a listed company, disclose this information to the general public by including it in financial results presentation materials to outside parties.
Mizuho Leasing Company, Limited	Finance (including REITs)	Syndication method (Arranger:Mizuho Bank, Ltd.)	July, 2024	3 years	Rating & Investment Information, Inc.	-	-	Secure 1 GW of renewable energy generation capacity by FY2025	Depending on the status of not achieved/achieved at the time of the SPT determination, one of the following will be implemented. (1) Step up/down the interest rate, (2) Purchase emission credits, (3) Donation	Until the redemption/repayment of the procured funds, information such as KPI performance, information that may affect the achievement of the SPT (e.g., setting/updating the sustainability strategy), etc., will be reported to the lender through the agent on an annual basis until the determination date, beginning with the year following the procurement.
Niigata Pyrotechnics Corporation	Manufacturing	Daishi Hokuetsu Bank, Ltd	July, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Number of employees (full-time employees) in their 40s or younger 【Target】 2025/Jan.　1 person 2026/Jan.　1 person 2027/Jan.　1 person 2028/Jan.　1 person 2029/Jan.　1 person 2030/Jan.　1 person 2031/Jan.　1 person	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Okayama Yakult (岡山ヤクルト販売)	Food, Beverages, Tobacco, etc.	The Hiroshima Bank, Ltd.	July, 2024	5 years	HIROGIN area design Co. Ltd.	0.1	billion yen	① Breast cancer screening rate (actual result：2022/Mar. 81%、2023/Mar. 84%、2024/Mar. 81%) 【Target】 2025/Mar.Forecast 82% 2026/Mar. 84% 2027/Mar. 86% 2028/Mar. 88% 2029/Mar. 90% ② Percentage of Yakult Ladies Receiving Health Checkups (actual result：2022/Mar. 12%、2023/Mar. 24%、2024/Mar. 23%) 【Target】 2025/Mar.Forecast 24% 2026/Mar. 25% 2027/Mar. 26% 2028/Mar. 28% 2029/Mar. 30% ③ Percentage of employees taking paid leave (actual result：2022/Mar. 72%、2023/Mar. 78%、2024/Mar. 63%) 【Target】 2025/Mar.Forecast 64% 2026/Mar. 65% 2027/Mar. 66% 2028/Mar. 68% 2029/Mar. 70%	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.
Pegasus Unyu	Transportation	The Ehime Bank, Ltd.	July, 2024	15 years	Himegin Information Center（ひめぎん情報センター）	0.7	billion yen	① Male childcare leave utilization rate: 100% in FY2024 and maintain 100% each year thereafter ② Paid leave utilization rate: 70% in FY2025, 1% each year thereafter	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.	The company will report to 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.
Sanyo Homes Corp.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	July, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	ZEH ratio of new detached houses (actual result：2020/Mar. 54%、2021/Mar. 75%、2022/Mar. 93%、2023/Mar. 100%、2024/Mar. 97%) 【Target】 2025/Mar. 　93% 2026/Mar. 　93%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Sanyo Syoji CO.,LTD.	Others (including service industry)	The Hiroshima Bank, Ltd.	July, 2024	7 years	HIROGIN area design Co. Ltd.	0.1	billion yen	① CO₂ emissions reduction rate (compared to 2018 results) (actual result：FY2023 22.6%) 【Target】 FY2024 25.0% FY2025 26.0% FY2026 27.0% FY2027 29.0% FY2028 33.0% FY2029 40.0% FY2030 50.0% ② recycling rate (actual result：FY2023 99.4%) 【Target】 FY2024～FY2030：99.0%	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.
YAMADA Corporation. Co.,ltd.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	July, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.12	billion yen	Percentage of the number of detached homes meeting the G2 grade in the number of Gran House brand detached homes completed in each fiscal year. (actual result：2023/July 12.5%) 【Target】 2025/July　15.0% 2026/July　20.0% 2027/July　25.0% 2028/July　30.0% 2029/July　40.0% 2030/July　50.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
NTN	Manufacturing	The Chugoku Bank, Ltd	July, 2024	5 years	Rating & Investment Information, Inc. ※	1	billion yen	Domestic CO₂ emissions (unit: 10,000 tons) 【Targets】 FY2024 287,000 tons FY2025 271,000 tons FY2026 255,000 tons FY2027 239,000 tons FY2028 223,000 tons	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.
CLAVIS	Real estate and construction	THE TOTTORI BANK, LTD	July, 2024	-	Rating & Investment Information, Inc. ※	0.05	billion yen	Increase in the percentage of ZEH-standard housing built	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.
Jinseikai (社会医療法人仁生会)	Others (including service industry)	The Hyakujushi Bank, Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Job turnover rate 【Target】 FY2024　13.0% or lower FY2025　12.8% or lower FY2026　12.6% or lower FY2027　12.4% or lower	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.
RERISE	Real estate and construction	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to at least 70% by the fiscal year ending October 31, 2028.	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 TOTTORI BANK, LTD	July, 2024	-	R&I※	0.3	billion yen	CO₂ emission reduction rate per 100 million yen of sales： Reduce 46% from FY2021 level by FY2030	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.
SHIMADA CO.,LTD.	Manufacturing	The Gunma Bank,Ltd.	July, 2024	-	Gungin Consulting Co., Ltd.	-	-	Reduce greenhouse gas emissions by 4.2% per year based on FY2021/Oct.	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.
FUJI SHOKO CO., LTD.	Manufacturing	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve an annual paid leave utilization rate of at least 75% in the fiscal year ending March 31, 2025, and maintain this rate at 75% or higher in the fiscal year ending March 31, 2026 and beyond.	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 Musashino Bank,Ltd.	July, 2024	-	Bugin Economic Research Institute, Ltd.	0.15	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 the status of achievement regarding SPTs to the Musashino Bank on an annual basis.
YAGISHITA GIKEN. Co., LTD.	Manufacturing	The Ashikaga Bank, Ltd.	July, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining DX Certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Ishikawa Kenzai (石川建材)	Others (including service industry)	THE SEISHIN SHINKIN BANK	July, 2024	5 years	Rating & Investment Information, Inc. ※	0.03	billion yen	Reduction rate of CO₂ emissions in business activities	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 on achievement is not cumulative and reverts back to the original rate if the SPTs are not reached.	The borrower will report annually to THE SEISHIN SHINKIN BANK branches over the term of the loan on the status of achievement of SPTs, etc., in accordance with the terms and conditions of the agreement concluded at the time of loan execution. The report shall also include evidence and other prima facie evidence necessary for verification work. Reporting contents and prima facie evidence will also be shared with the Management Consultation Department. Publication of the reporting contents on the borrower's website, etc. is at the borrower's discretion.
Kyouei (協栄)	Real estate and construction	The Hiroshima Bank, Ltd.	July, 2024	5 years	HIROGIN area design Co. Ltd.	0.05	billion yen	SPT① Improvement of paid leave utilization rate (actual result：2023/Aug. 35.1%、2024/Aug. 40.0%) 2025/Aug. 46.0% 2027/Aug. 57.0% 2026/Aug. 68.0% 2028/Aug. 80.0% 2029/Aug. 80.0% SPT② Male employees taking childcare leave 100% (actual result：2023/Aug. 100%、2024/Aug. 100%) 2025/Aug. 100% 2027/Aug. 100% 2026/Aug. 100% 2028/Aug. 100% 2029/Aug. 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.
sumarch	Real estate and construction	The Hyakujushi Bank, Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	ZEH standard certification rate by BELS (Building Energy Efficiency Labeling System) 【Targets】 2024/Sep.　78% 2025/Sep.　81% 2026/Sep.　84%	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.
HIRAKIN (平林金属)	Others (including service industry)	The Hyakujushi Bank, Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of male employees taking childcare leave	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.
Shinwa Craft Holdings (シンワクラフトホールディングス)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	July, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Ratio of digital data orders to total orders received by Shinwa Dental Laboratory, the core company of the company group. (actual result：2022/Apr.　2.77%、2023/Apr.　4.27%、2024/Apr.　5.52%) 【Target】 2025/Apr.　7.53% 2026/Apr.　10.26% 2027/Apr.　14.00% 2028/Apr.　17.81% 2029/Apr.　22.67% 2030/Apr.　26.79% 2031/Apr.　31.67% 2032/Apr.　37.42% 2033/Apr.　44.23%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Daishin (大進)	Others (including service industry)	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve an annual paid leave utilization rate of 70% or higher in FY2024, and maintain this rate thereafter.	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.
Estate Sakura (エステート桜)	Real estate and construction	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce Hamaya's greenhouse gas emissions by 2.7% per year based on FY2023/Spt. ※Estate Sakura is a group company of Hamaya, which is involved in the reuse and recycling business, etc.	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.
Chigira (千吉良)	Wholesale and retail trade	The Gunma Bank,Ltd.	July, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of production volume based on FY2024/Mar.	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.
KANZAI	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	July, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.105	billion yen	Number of consulting (mediation) for sites for renewable energy (storage batteries, solar, wind, etc.) (actual result：2023/Apr. 1 sites、 2024/Apr. 0 sites) 【Target】 2027/Apr. 2 sites 2030/Apr. 3 sites 2033/Apr. 4 sites 2036/Apr. 5 sites	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Kyoei Construction Co., Ltd. (共栄建設)	Real estate and construction	The Bank of Kyoto, Ltd.	July, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：124.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　119.7t　(-4.0%) FY2025　119.6t　(-4.1%) FY2026　119.5 t　(-4.2%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
IB Total Service Inc.	Transportation	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emission (t-CO₂) (actual result：FY2022 14.6900 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　13.8967 (▲5.4%) FY2025　13.5001 (▲8.1%) FY2026　13.1035 (▲10.8%) FY2027　12.7069 (▲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.
ASTEL SUPPORT (アステルサポート)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT① Percentage of environmentally friendly vehicles owned：44.01% or more by the end of FY2032 (actual result：FY2023 20.97%) 【Target】 FY2024 23.53% FY2025 26.09% FY2026 28.65% FY2027 31.21% FY2028 33.77% FY2029 36.33% FY2030 38.89% FY2031 41.45% FY2032 44.01% SPT② Number of environmentally friendly vehicles owned：28 cars or more by the end of FY2032 (actual result：FY2023 13 cars) 【Target】 FY2024 15 cars FY2025 17 cars FY2026 18 cars FY2027 20 cars FY2028 21 cars FY2029 23 cars FY2030 25 cars FY2031 26 cars FY2032 28 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.
AZEST (ア・ゼスト)	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 1.65569 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.61098 (▲2.7%) FY2024　1.56628 (▲5.4%) FY2025　1.52158 (▲8.1%) FY2026　1.47687 (▲10.8%) FY2027　1.43217 (▲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.
Ichikawa Sogyo (市川総業)	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 0.7434 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.7233 (▲2.7%) FY2024　0.7033 (▲5.4%) FY2025　0.6832 (▲8.1%) FY2026　0.6631 (▲10.8%) FY2027　0.6430 (▲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.
WEDGE	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　CO₂ emissions　38.189　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
MSC	Natural resources and mining	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.14	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　CO₂ emissions per 100 million yen of sales　5.0112　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Kanagawa Jyukukan (神奈川住空間)	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 4.2341 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　4.1198 (▲2.7%) FY2024　4.0055 (▲5.4%) FY2025　3.8912 (▲8.1%) FY2026　3.7768 (▲10.8%) FY2027　3.6625 (▲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.
KANKYO STATION CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	SPT① Obtained certification as an excellent health management corporation (small and medium size corporation category) during the loan period SPT② Obtained certification as an excellent health management corporation (Bright 500) during the loan period	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 GRIT	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　 5.5644 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　5.4142　(▲2.7%) FY2025　5.2640　(▲5.4%) FY2026　5.1137　(▲8.1%) FY2027　4.9635　(▲10.8%) FY2028　4.8132　(▲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.
Kojima Toryo (小嶋塗料)	Wholesale and retail trade	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.123	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　CO₂ emissions　128.321　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
sun pro person (サンプロパーソン)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emission (t-CO₂) (actual result：FY2023　29.7850 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　28.9808　(▲2.7%) FY2025　28.1766　(▲5.4%) FY2026　27.3724　(▲8.1%) FY2027　26.5682　(▲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.
sanwa-telem (三和テレム)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2022 level by FY2029. (actual result：FY2022　CO₂ emissions per 100 million yen of sales　9.1390　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%	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.
CRG Holdings Corporation	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.2	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.
GB technology	Transportation	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.16	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　CO₂ emissions per 100 million yen of sales　 52.1178　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.
Taishin (大神)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　CO₂ emissions per 100 million yen of sales　8.4309　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Takemoto Machinery Industries Co.,Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 7.5235 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　7.1173 (▲5.4%) FY2025　6.9141 (▲8.1%) FY2026　6.7110 (▲10.8%) FY2027　6.5079 (▲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 Sato (千葉サトー)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　20.8442 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2023) FY2024　20.2814　(▲2.7%) FY2025　19.7186　(▲5.4%) FY2026　19.1558　(▲8.1%) FY2027　18.5930　(▲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.
TALE HOUSING	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　5.9945 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2023) FY2024　5.8327　(▲2.7%) FY2025　5.6708　(▲5.4%) FY2026　55.090　(▲8.1%) FY2027　5.3471　(▲10.8%) FY2028　5.1853　(▲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.
Nanohana (なのはな)	Wholesale and retail trade	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2023 level by FY2033. (actual result：FY2023　CO₂ emissions per 100 million yen of sales　 22.8695　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲24.3% FY2033　▲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.
NEXTAGE GROUP Holdings (ネクステージグループホールディングス)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per thousand square meters of total floor area (t-CO₂/ 1000m2) (actual result：FY2022　73.3523 t-CO₂/ 1000m2) 【Target】 (t-CO₂/ 1000m2、figures in parentheses indicate reduction rate compared to FY2022) FY2023　71.3718 (▲2.7%) FY2024　69.3913 (▲5.4%) FY2025　67.4108 (▲8.1%) FY2026　65.4303 (▲10.8%) FY2027　63.4497 (▲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.
B-Lot Company Limited	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　 0.2500 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate increase rate from FY2023) FY2024　0.2432　(▲2.7%) FY2025　0.2365　(▲5.4%) FY2026　0.2297　(▲8.1%) FY2027　0.2230　(▲10.8%) FY2028　0.2162　(▲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.
hishiki-unso, Inc.	Transportation	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2023 level by FY2033. (actual result：FY2023　CO₂ emissions per 100 million yen of sales　 373.4479　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲24.3% FY2033　▲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.
FANTAS technology	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 0.4424 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.4305 (▲2.7%) FY2024　0.4185 (▲5.4%) FY2025　0.4066 (▲8.1%)	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.
Matsunaga Automobile Sales Co., Ltd. (松永自動車販売)	Wholesale and retail trade	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 3.0825 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　2.9993 (▲2.7%) FY2024　2.9160 (▲5.4%) FY2025　2.8328 (▲8.1%) FY2026　2.7496 (▲10.8%) FY2027　2.6664 (▲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.
Mikuni Gakuen (学校法人みくに学園)	Others (including service industry)	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023　72.6007 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　70.6405　(▲2.7%) FY2025　68.6803　(▲5.4%) FY2026　66.7201　(▲8.1%) FY2027　64.7599　(▲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.
Meimei Co., Ltd. (銘明)	Wholesale and retail trade	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023　 3.46244 t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　3.36896　(▲2.7%) FY2025　3.27547　(▲5.4%) FY2026　3.18198　(▲8.1%) FY2027　3.08850　(▲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.
Roof Chukyo (屋根の中京)	Real estate and construction	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　CO₂ emissions per 100 million yen of sales 77.356　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.
YOSHIMOTO Mushroom (芳源マッシュルーム)	Agriculture, forestry, fishing	The Chiba Bank, Ltd.	July, 2024	-	Chibagin Research Institute Corporation	0.18	billion yen	SPT① Reduce disposal of boiled mushrooms: 15.3% reduction from FY2023 by the end of FY2032 (actual result：FY2023 Amount of waste per kg of boiled mushrooms produced　 0.22319kg) SPT② Reduce disposal of boiled water: 15.3% reduction compared to FY2023 by the end of FY2032 (actual result：FY2023 Amount of cooking liquid wasted per 1 kg of boiled mushroom production 0.64641ℓ/kg) 【SPTs Reduction rate】 FY2024　1.70% FY2025　3.40% FY2026　5.10% FY2027　6.80% FY2028　8.50% FY2029　10.20% FY2030　11.90% FY2031　13.60% FY2032　15.30%	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.
Fuji net kogyo (富士ネット工業)	Others (including service industry)	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
houkoku industry co.,Ltd.	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
MJ HOME	Real estate and construction	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Acquisition of Eruboshi/Platinum Eruboshi Certification	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
M's corporation (エムズコーポレーション)	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Nakanao Shoji (仲直商事)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
NIHON SI-RU Co.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
OZO kagakugiken CO.,LTD	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
SCOPE COCO Co., Ltd.	Others (including service industry)	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Shimada Kougyou (島田工業)	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Shunbin Co.,Ltd.	Others (including service industry)	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Taiho (大豊製作所)	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
TAMURA CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Wakabayashi Seiki (若林精機工業)	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Acquisition of SBT for SMEs	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Wedge co.,ltd.	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is to vary the financial characteristics depending on the achievement of the SPT.	Reporting after the execution of this loan is properly planned.
YAMATO JYUKEN, INC	Real estate and construction	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
Yoshida seisakusyo (吉田製作所)	Manufacturing	The Bank of Kyoto, Ltd.	April-June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Certification of Excellent Health Management Corporation	The arrangement is such that financial characteristics change depending on the achievement of SPT.	The Bank of Kyoto plans to review the performance of the SPT for each borrower at least once a year from the time of loan disbursement until full repayment. Regarding reporting, the Bank of Kyoto plans to encourage borrowers to disclose the performance of the SPT on their websites or in other disclosure documents.
KISHI DOBOKU Co.,Ltd.	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc.※	-	-	The ratio of next-generation vehicles2 in the fleet of vehicles owned by the Company and Power Supply Gunma1 combined will be 67% or more by the fiscal year ending June 30, 2034. ※1 An affiliated subsidiary of the Company. ※2 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.
Chiba Steel Industry Co., Ltd. (千葉スチール工業)	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase the annual paid leave utilization rate to 70% or more by December 2028.	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.
Meisyou medical (明翔メディカル)	Others (including service industry)	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the ratio of next-generation vehicles in the fleet to 100% by 2031/Jun. and maintain this rate thereafter. *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.
NIKO (二光)	Manufacture	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve an annual paid leave utilization rate of 70% or higher by 2031/Feb.	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.
aizawa (アイザワ)	Manufacturing	THE OKAZAKI SHINKIN BANK	June, 2024	-	Rating & Investment Information, Inc. ※	0.05	billion yen	-	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate will not be further reduced when the SPTs are achieved for two or more consecutive years, and the reduced rate will continue to apply. When the SPTs are not achieved, the interest rate will be returned to the initial level.	The borrower shall report the status of achievement of the SPTs to the business office of the Bank once a year in principle until the borrowing is fully repaid, in accordance with the terms and conditions of the MOU. The report shall also include prima facie evidence and data necessary for the verification work. The contents of the report and prima facie evidence will be shared with the Branch Support Department 2 and third-party organizations such as the borrower's tax advisor who conducts the verification work. The contents of the reporting shall not be disclosed.
Choei Seimitsu (長栄精密)	Manufacturing	THE SHONAI BANK, LTD.	June, 2024	-	Rating & Investment Information, Inc. ※	0.3	billion yen	Improvement of paid leave utilization rate and Improvement of turnover 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.
FUJISAKI (藤崎)	Wholesale and retail trade	The 77 Bank, Ltd.	June, 2024	-	77 Research and Consulting Co.,Ltd.	-	-	① Increase the annual paid leave utilization rate ② Achieve and maintain 100% of male employees taking childcare leave	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.
HOSHIKEN.Co.,Ltd	Wholesale and retail trade	The Gunma Bank,Ltd.	June, 2024	-	Gungin Consulting Co., Ltd.	-	-	Introduce at least one next-generation vehicle* each fiscal year, and when responding to an increase in the number of vehicles, all vehicles will be 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.
IRAKO FARM	Food, Beverages, Tobacco, etc.	THE OKAZAKI SHINKIN BANK	June, 2024	-	Rating & Investment Information, Inc. ※	0.1	billion yen	-	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate will not be further reduced when the SPTs are achieved for two or more consecutive years, and the reduced rate will continue to apply. When the SPTs are not achieved, the interest rate will be returned to the initial level.	The borrower shall report the status of achievement of the SPTs to the business office of the Bank once a year in principle until the borrowing is fully repaid, in accordance with the terms and conditions of the MOU. The report shall also include prima facie evidence and data necessary for the verification work. The contents of the report and prima facie evidence will be shared with the Branch Support Department 2 and third-party organizations such as the borrower's tax advisor who conducts the verification work. The contents of the reporting shall not be disclosed.
JA MITSUI LEASING, LTD.	Finance (including REITs)	The Chukyo Bank, Ltd	June, 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
Kobayou (コバヨウ)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.14	billion yen	CO₂ emissions per net sales (Scope 1 & 2) (actual result：2022/May　0.853、2023/May 0.731 (14.3%)) 【Target】 (Figures in parentheses are reduction rates compared to 2022/May) 2025/May　0.7(17.90%) 2026/May　0.67(21.50%) 2027/May　0.639(25.10%) 2028/May　0.608(28.70%) 2029/May　0.577(32.40%) 2030/May　0.546(36.00%) 2031/May　0.515(39.60%) 2032/May　0.484(43.20%) 2033/May　0.454(46.80%) 2034/May　0.423(50.40%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
MUSASHI corporation (武蔵コーポレーション)	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions of the entire group by 2.7% each fiscal year as a percentage of consolidated net sales based on FY2023/Aug.	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.
Power Assist Co.,Ltd.	Electronic components, devices, information equipment, etc.	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Composition of shipments of products with excellent power-saving characteristics as a percentage of total product shipments (actual result：2022/Mar. 0.76%、2023/Mar. 9.99%、2024/Mar. 33.61%) 【Target】 2025/Mar. 38.41% 2026/Mar. 43.90% 2027/Mar. 50.17% 2028/Mar. 57.34% 2029/Mar. 65.53% 2030/Mar. 74.89%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Power System co.,Ltd.	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on FY2024/May	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.
RESOL HOLDINGS Co., Ltd.	Others (including service industry)	The Hyakujushi Bank, Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of female managers	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.
Sanpack system (サンパックシステム)	Manufacturing	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	Number of bioplastic products shipped (Unit: Thousands of units) (actual result：2021/Mar. 24,318、2022/Mar.　58,426、2023/Mar. 132,611、2024/Mar. 157,070) 【Target】 (Figures in parentheses indicate the rate of increase in the number of units shipped over the previous quarter) 2025/Mar. 172,777 (10.00%) 2026/Mar. 191,782 (11.00%) 2027/Mar. 214,796 (12.00%) 2028/Mar. 242,720 (13.00%) 2029/Mar. 276,701 (14.00%) 2030/Mar. 318,206 (15.00%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
SOGO ENERGY inc.	Energy	The Chugoku Bank, Ltd	June, 2024	10 years	Rating & Investment Information, Inc. ※	0.1	billion yen	Installation rate of gasoline metering machines with vapor recovery system 【Target】 2025/May　31.47% 2026/May　36.04% 2027/May　40.61% 2028/May　45.18% 2029/May　49.74% 2030/May　54.31% 2031/May　58.88% 2032/May　63.45% 2033/May　68.02% 2034/May　72.59%	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.
Takaryo corporation	Others (including service industry)	The 77 Bank, Ltd.	June, 2024	-	77 Research and Consulting Co.,Ltd.	-	-	Increase the amount of solar panel waste received to 239 tons in 2028/Nov.	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.
Tokai House (東海ハウス)	Manufacturing	The Hyakujushi Bank, Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Overtime hours worked per employee (hours) 【Target】 FY2024 10.00 FY2025 9.00 FY2026 8.00 FY2027 7.00	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.
Tokyo Century Corporation	Finance (including REITs)	THE AICHI BANK, LTD.	June, 2024	5 years	Rating & Investment Information, Inc.	1	billion yen	Ratio of electric vehicles (EV, FCEV, PHEV, HV)	Financial and structural characteristics change according to the achievement of SPTs.	Tokyo Century will report on the following items only to the lender of the loan (or only to the lender through the agent in the case of syndicated loans) for the reporting period preceding the fiscal year in which the reporting date falls. 1 Actual values of KPIs for the reporting period 2 Status of achievement of SPTs for the period covered by the reporting 3 Information on the issuer's most recent sustainability strategy as it relates to the KPIs and SPTs 4 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
Uni-Kenzai Group (ユニ建材グループ)	Others (including service industry)	North Pacific Bank,Ltd.	June, 2024	-	Hokkaido Kyoso Partners	-	-	Reduce CO₂ emissions (Scope1・2) to ▲18.9% of FY2022 level by FY2030. (actual result：FY2022 3,426.182 t-CO₂、FY2023 3,411.656 t-CO₂) 【Target】 FY2024　3319.541　(2.7%) FY2025　3227.427　(5.4%) FY2026　3135.312　(8.1%) FY2027　3043.197　(10.8%) FY2028　2951.082　(13.5%) FY2029　2858.968　(16.2%) FY2030　2766.853　(18.9%)	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 repayment date or the next determination date.	Annual reporting on the achievement of the SPT will be conducted and the lender will be notified in writing.
Yoshii Mokuzai (吉井木材工業)	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.05	billion yen	Cumulative number of detached houses delivered that meet ZEH standards 【Target】 2025/Mar. 1 2026/Mar. 3 2027/Mar. 4 2028/Mar. 6 2029/Mar. 7 2030/Mar. 9 2031/Mar. 10 2032/Mar. 12 2033/Mar. 13	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Japan Mica Industrial Co., LTD.	Manufacturing	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc.※	-	-	Maintain 100% of annual paid leave utilization rate from the fiscal year ending May 31, 2025 onward.	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.
Kikuju (社会福祉法人喜久寿)	Others (including service industry)	The Ehime Bank, Ltd.	June, 2024	7 years	Himegin Information Center（ひめぎん情報センター）	0.1	billion yen	SPT①：CO₂ emissions per total building floor area: reduction of 4.2% or more per year SPT②：Annual paid leave utilization rate for all employees: 75.0% by FY2026	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.	The company will report to 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.
KI-STAR REAL ESTATE CO.,LTD	Real estate and construction	Syndication method (Arranger:The Ashikaga Bank, Ltd.) The Ashikaga Bank, Ltd.、other 16 banks	June, 2024	-	Rating & Investment Information, Inc.	20.4	billion yen	SPT①:Reduce GHG emissions (Scope 1 + Scope 2) intensity of buildings sold by 33.6% in FY2030 compared to FY2022. SPT②:Reduce GHG emissions (Scope 3 (Category 11)) intensity of buildings sold by 29.6% in FY2030 compared to FY2022.	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 KI-STAR REAL ESTATE's website.
IGUCHI ISSEI CO. LTD.	Manufacturing	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the ratio of female managers to at least 70% by the fiscal year ending March 31, 2026, and maintain at least 70% thereafter.	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.
Nakamichi Leasing co.,Ltd.	Finance (including REITs)	Syndication method (Arranger:THE HOKKAIDO BANK,LTD.) The Hokuriku Bank, Ltd.・The 77 Bank, Ltd.・The Bank of Yokohama,Ltd.・The Hiroshima Bank, Ltd. ・The Higashi-Nippon Bank, Limited	June, 2024	5 years and 3 months	Rating & Investment Information, Inc.	2.5	billion yen	Achieve the target of 40 companies in FY2024 and an increase of 10 companies from the next fiscal year to FY2030 by the previous year's target in terms of the number of companies that have signed up for Fuyo's Zero Carbon City Support Program.	Preferential applicable interest rates based on the achievement of SPTs. Variations in interest rates will be designed to decrease if SPTs are achieved or increase if SPTs are not achieved.	KPI performance figures for each fiscal year are disclosed annually on the website or in a integrated report.
Kasumigaseki Capital Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Rating & Investment Information, Inc.	0.18	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.	KPI results and other items will be published on its website for the period of the fiscal year preceding the fiscal year to which the reporting date belongs.
Iwai Construction Co. (岩井建設)	Real estate and construction	The Bank of Iwate, Ltd	June, 2024	-	Rating & Investment Information, Inc. ※	0.1	billion yen	Percentage of paid leave taken compared to base year (January 2023 to December 2023) 【Target】 2024/12 +5% 2025/12 +10% 2026/12 +15% 2027/12 +20% 2028/12 +25%	The incentive design is designed to reduce the interest rate based on 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.	Once a year over the term of the loan, the borrower submits to the sales office the actual results of KPIs that show the status of achievement of SPTs and prima facie evidence and data necessary for the verification work. The reports are also shared with the Business Strategy Department (in charge of ESG) and Iwagin Research & Consulting, which is in charge of the verification process. In principle, the contents of the reports will not be disclosed on the borrower's website.
TOHO INDUSTRIAL Co.,Ltd.	Manufacturing	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the ratio of next-generation vehicles in the fleet to 766% or more by 2034/Mar. *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.
AKROS-CITY INC.	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve an annual paid leave utilization rate of at least 70% by 2027/Apr., and maintain this rate at 70% or higher thereafter.	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.
SANWA Corrugated Cardboard Corporation	Manufacturing	THE TOTTORI BANK, LTD	June, 2024	-	Rating & Investment Information, Inc.※	-	-	Percentage of employees taking paid leave 【Target】 FY2024　70% FY2025　71% FY2026　72% FY2027　73% FY2028　74% FY2029　75%	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.
Aiwa Construction Co. (愛知建設)	Real estate and construction	THE SHONAI BANK, LTD.	June, 2024	-	Rating & Investment Information, Inc.※	0.2	billion yen	Inprovement of "Percentage of employees taking paid leave" and "Percentage of male employees taking childcare leave"	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.
HIKARI HOLDINGS	Others (including service industry)	The Hiroshima Bank, Ltd.	June, 2024	7 years	HIROGIN area design Co. Ltd.	0.1	billion yen	SPT①　Percentage of employees taking paid leave (group-wide) (actual result：2023/3　 56.1%, 2024/3　51.5%) 【Target】 2025/3　60.00% 2026/3　62.00% 2027/3　64.00% 2028/3　66.00% 2029/3　68.00% 2030/3　70.00% 2031/3　70.00% SPT②　Increase in the number of environmentally friendly vehicles (actual result：2022/3　6 cars、2023/3　5 cars、2024/3　9 cars) 【Target】 2025/3　7 cars 2026/3　7 cars 2027/3　7 cars 2028/3　7 cars 2029/3　7 cars 2030/3　7 cars 2031/3　7 cars	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.
ORIX JREIT Inc.	Finance (including REITs)	Sumitomo Mitsui Banking Corporation	June, 2024	5 years	Japan Credit Rating Agency, Ltd.	3	billion yen	Reduce CO₂ emissions for the year ending March 31, 2026 by at least 18.7% of the CO₂ emissions for the year ending March 31, 2022	If the SPT is achieved, a reduced interest rate of 0.01% per year will apply from the time of confirmation of the level of achievement until the repayment date.	Disclose the performance of selected KPIs at least once a year on its website, etc.
ORIX JREIT Inc.	Finance (including REITs)	MUFG Bank, Ltd.	June, 2024	6 years	Japan Credit Rating Agency, Ltd.	2.63	billion yen	Reduce CO₂ emissions for the year ending March 31, 2026 by at least 18.7% of the CO₂ emissions for the year ending March 31, 2022	If the SPT is achieved, a reduced interest rate of 0.01% per year will apply from the time of confirmation of the level of achievement until the repayment date.	Disclose the performance of selected KPIs at least once a year on its website, etc.
ORIX JREIT Inc.	Finance (including REITs)	SBI Shinsei Bank, Limited	June, 2024	7 years	Japan Credit Rating Agency, Ltd.	1	billion yen	SPT①：Reduce CO₂ emissions for the year ending March 31, 2025 by at least 14.0% of the base year (2021) CO₂ emissions SPT②：Reduce CO₂ emissions for the year ending March 31, 2027 by at least 23.3% of the base year (2021) CO₂ emissions	If the SPT is achieved, a reduced interest rate of 0.01% per year will apply from the time of confirmation of the level of achievement until the repayment date.	Disclose the performance of selected KPIs at least once a year on its website, etc.
Tano Kogyo (太野興業)	Real estate and construction	The Bank of Kyoto, Ltd.	June, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：1.6 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　0.2t　(-87.5%) FY2025　0.2t　(-87.5%) FY2026　0.2t　(-87.5%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
YUMOTO (湯本内装)	Others (including service industry)	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the ratio of next-generation vehicles in the fleet to 75% or more by 2028/Apr. *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.
NIPPON THOMPSON CO.,LTD.	Manufacturing	SUMITOMO LIFE INSURANCE COMPANY	June, 2024	5 years	Japan Credit Rating Agency, Ltd.※	0.8	billion yen	SPT①:Reduce the Group's GHG emissions (Scope 1+2) by 42% or more compared to the FY2022 level by FY2030. SPT②:Reduce the Group's GHG emissions (Scope 3 [Category 1: purchased products and services]) by 25% or more compared to FY2022 levels by FY2030.	A mechanism has been created to change lending conditions, etc. when pre-determined SPTs are achieved.	SUMITOMO LIFE INSURANCE COMPANY will require the borrower to report at least once a year on the performance of the KPIs it has established for the period up to repayment. In addition, SUMITOMO LIFE INSURANCE COMPANY will require the borrower to disclose the performance of the established KPIs on its website or in other disclosure materials to the extent possible.
KITAKAMI SANGYO	Manufacturing	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the ratio of next-generation vehicles in the fleet to 100% by the fiscal year ending March 2029. *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.
maika	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 3.7% per year as a percentage of sales based on FY2023/11	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.
Joetsu Starch Co.,Ltd.	Food, Beverages, Tobacco, etc.	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Sales volume of "JS Mix PC" (a 100% plant-derived product based on starch and processed starch, a mix for plant cheese that contains no allergenic ingredients of 28 items)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
YAMATO JYUKEN, INC	Real estate and construction	THE SHIGA BANK，LTD．	June, 2024	-	Shigagin Keizai Bunka Center CO.,LTD.	0.1	billion yen	ZEH commissioning rate: Achieve 90% annually from FY2024 to FY2026 (actual：FY2022　88%、FY2023 85%)	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 May 2025,YAMATO JYUKEN, INC will report the actual KPI results for the previous year on its website or in writing to the lender by the end of May each year, after having received verification by the Shigagin Keizai Bunka Center.
Souken (創賢)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on 2023/9.	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.
LA PRODUCE co.,LTD.	Real estate and construction	The Gunma Bank,Ltd.	June, 2024	-	Rating & Investment Information, Inc. ※	-	-	Achieve an annual paid leave utilization rate of at least 70% by 2027/Nov., and maintain this rate at 70% or higher thereafter.	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.
NIKKI CONSTRUCTION CO.,LTD.	Real estate and construction	Daishi Hokuetsu Bank, Ltd	June, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions (Scope1・2) (actual：2022/10 13,780.0 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate reduction rate compared to 2022/10) 2024/10　 12,493.9 (9.3%) 2025/10　 11,850.8 (14.0%) 2026/10　 11,207.7 (18.7%) 2027/10　 10,564.7 (23.3%) 2028/10　 9,921.6 (28.0%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Nishimaki Sangyo (有限会社ニシマキ産業)	Others (including service industry)	The Ehime Bank, Ltd.	June, 2024	10 years	Himegin Information Center（ひめぎん情報センター）	0.08	billion yen	Total CO₂ emissions: 4.2% or more reduction per 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.	The company will report to 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.
Sunny Ocean Japan Co.,ltd	Wholesale and retail trade	The Hiroshima Bank, Ltd.	June, 2024	5 years	HIROGIN area design Co. Ltd.	0.1	billion yen	SPT① Percentage of employees taking paid leave (actual 2023/8 72.1%、actual estimated 2024/8 72%) 【Target】 2025/8 78.0% 2026/8 81.0% 2027/8 83.0% 2028/8 85.0% SPT② Percentage of male employees taking childcare leave (actual 2023/8　100.0%、actual estimated 2024/8 100.0%) 【Target】 2025/8 100.0% 2026/8 100.0% 2027/8 100.0% 2028/8 100.0%	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.
pmitech	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 10.9827　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　10.6861　(▲2.7%) FY2025　10.3896　(▲5.4%) FY2026　10.0931　(▲8.1%) FY2027　9.7965　(▲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.
SENKO (センコー物流倉庫)	Transportation	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 219.5812 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Arsaga Partners, Inc.	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 1000㎡ of total floor area (t-CO₂/1000㎡) (actual result：FY2022 35.2226 t-CO₂/1000㎡) 【Target】 (t-CO₂/1000㎡、figures in parentheses indicate reduction rate compared to FY2022) FY2023　34.2716 (▲2.7%) FY2024　33.3205 (▲5.4%) FY2025　32.3695 (▲8.1%)	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.
Camel Golf Resort (キャメルゴルフリゾート)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 116.2843　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　113.1446 (▲2.7%) FY2024　110.0049 (▲5.4%) FY2025　106.8652 (▲8.1%) FY2026　103.7256 (▲10.8%) FY2027　100.5859 (▲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.
Cube Renovation (ＣＵＢＥリノベーション)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032. (actual result：FY2022 13.8866 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.
Food Shokubo Co.,Ltd.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 23.9690　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　23.3218 (▲2.7%) FY2024　22.6747 (▲5.4%) FY2025　22.0275 (▲8.1%) FY2026　21.3803 (▲10.8%) FY2027　20.7332 (▲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.
FURUYA MILK PRODUCTS Co.,Ltd.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduction rate of food waste (Intensity per unit of sales) (compared to FY 2019) (%) SPT 1 ▲40.9% SPT 2 ▲41.6% SPT 3 ▲42.4% SPT 4 ▲43.1% SPT 5 ▲43.8%	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.
GA technologies	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	3 years	Chibagin Research Institute Corporation	0.4	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 0.3515　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.3420 (▲2.7%) FY2024　0.3325 (▲5.4%) FY2025　0.3230 (▲8.1%)	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.
Global Navigation (グローバルナビゲーション)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032. (actual result：FY2022 11.4942 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.
Hayashi Shokai Co., Ltd. (林商会)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 0.3332　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.3242 (▲2.7%) FY2024　0.3152 (▲5.4%) FY2025　0.3062 (▲8.1%) FY2026　0.2972 (▲10.8%) FY2027　0.2882 (▲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.
Higashinihon Toshikaihatsu Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023 46.4673 t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
I REN Co.,LTD	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 67.1574 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　63.5309 (▲5.4%) FY2025　61.7177 (▲8.1%) FY2026　59.9044 (▲10.8%) FY2027　58.0912 (▲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.
INCREASE	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032. (actual result：FY2022 18.3920 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.
Interfarm Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 10.5069 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　9.9395 (▲5.4%) FY2025　9.6558 (▲8.1%) FY2026　9.3721 (▲10.8%) FY2027　9.0885 (▲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.
IVS Television Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 101.3382 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　98.6021 (▲2.7%) FY2024　95.8659 (▲5.4%) FY2025　93.1298 (▲8.1%) FY2026　90.3937 (▲10.8%) FY2027　87.6576 (▲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.
J-Connect	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.18	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 38.6809　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　37.6365　(▲2.7%) FY2025　36.5921　(▲5.4%) FY2026　35.5477　(▲8.1%) FY2027　34.5033　(▲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.
Joint Service	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.8493　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.6914 (▲2.7%) FY2024　5.5335 (▲5.4%) FY2025　5.3755 (▲8.1%) FY2026　5.2176 (▲10.8%) FY2027　5.0597 (▲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.
Kaisei Co., Ltd .	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 15.0346 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　14.6286 (▲2.7%) FY2024　14.2227 (▲5.4%) FY2025　13.8168 (▲8.1%) FY2026　13.4108 (▲10.8%) FY2027　13.0049 (▲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.
Kimitsu-Jyutaku Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.198	billion yen	ZEH sales ratio: Increase to 100% by FY2030 and maintain 100% thereafter until FY2032 【Target for each fiscal year】 FY2024 　44.20% FY2025 　65.00% FY2026 　72.00% FY2027 　79.00% FY2028 　86.00% FY2029 　93.00% 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.
Kouyou (光陽)	Manufacturing	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 11.5138 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Kyobashi Art Residence	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 24.9583 t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　24.2844 (▲2.7%) FY2024　23.6105 (▲5.4%) FY2025　22.9367 (▲8.1%) FY2026　22.2628 (▲10.8%) FY2027　21.5889 (▲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.
Madep Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 2.0806 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
MATSUMOTO (マツモト)	Wholesale and retail trade	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 11.3941　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　11.0864 (▲2.7%) FY2024　10.7788 (▲5.4%) FY2025　10.4711 (▲8.1%) FY2026　10.1635 (▲10.8%) FY2027　 9.8559 (▲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.
Medical corporation Seiwakai (医療法人社団聖和会)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 244.8509 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.
Minami Construction Co., Ltd. (南建設)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions reductions (t-CO₂) (actual result：FY2022 149.2594　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　145.2294 (▲2.7%) FY2024　141.1993 (▲5.4%) FY2025　137.1693 (▲8.1%) FY2026　133.1393 (▲10.8%) FY2027　129.1093 (▲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.
Novarese (ノバレーゼ)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	SPT① Obtain certification as an excellent health management corporation (large company category) during the loan period SPT② Obtain certification as an excellent health management corporation (White 500) during the loan period	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.
Osumi Kogyo (大隅工業)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions reduction in its business activities	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.
PROST	Wholesale and retail trade	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 3.7287　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.6281 (▲2.7%) FY2024　3.5274 (▲5.4%) FY2025　3.4267 (▲8.1%) FY2026　3.3260 (▲10.8%) FY2027　3.2254 (▲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.
RIKISAN TSUSHO CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 　10.5290　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　10.2447 (▲2.7%) FY2024　9.9605 (▲5.4%) FY2025　9.6762 (▲8.1%) FY2026　9.3919 (▲10.8%) FY2027　9.1076 (▲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.
RK shoukai (アールケイ商会)	Transportation	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 293.6894 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Sanei Kougyou (三栄工業)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032. (actual result：FY2022 11.4942 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.
SHIZEN ENERGY Inc.	Energy	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	Target for increase in cumulative capacity of solar power generation facilities installed 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.
Soki Holdings (創喜ホールディングス)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.132	billion yen	Reduce CO₂ emissions per 100 million yen of sales in Agatsuma Corporation's business activities to 27.0% of the FY2022 level by FY2032. (actual result of Agatsuma Corporation :FY2022 33.9316 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.
takenouchi-kometen ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032. (actual result：FY2022 29.2272 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.
TCP co.,ltd	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 21.4929 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
TMT	Wholesale and retail trade	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 3.3148　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　3.2253　(▲2.7%) FY2025　3.1358　(▲5.4%) FY2026　3.0463　(▲8.1%) FY2027　2.9568　(▲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.
Tohaku Distribution Service Co.,Ltd.	Transportation	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2022 995.610 t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Tokyo Best Plan & Co.,Ltd	Wholesale and retail trade	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 22.4744　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　21.8676 (▲2.7%) FY2024　21.2608 (▲5.4%) FY2025　20.654 (▲8.1%) FY2026　20.0472 (▲10.8%) FY2027　19.4404 (▲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.
UMESATO TRANSPORT SERVICE COMPANY	Transportation	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 115.369　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　112.254　(▲2.7%) FY2025　109.139　(▲5.4%) FY2026　106.024　(▲8.1%) FY2027　102.910　(▲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.
VISIO	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -24.3% of the FY2023 level by FY2032. (actual result：FY2023 0.3208 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Yabuta Construction Co., Ltd. (有限会社藪田工務店)	Real estate and construction	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 　5.7070　t-CO₂/100 million yen) 【Target】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.5529 (▲2.7%) FY2024　5.3988 (▲5.4%) FY2025　5.2447 (▲8.1%) FY2026　5.0906 (▲10.8%) FY2027　4.9365 (▲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.
Yunipen (ユニペン)	Others (including service industry)	The Chiba Bank, Ltd.	June, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Maintain certification as a Bright 500 Health Management Organization	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.
Aikeikai (医療法人愛恵会)	Others (including service industry)	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on 2024/Aug.	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.
Braing CO.,LTD.	Others (including service industry)	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on FY2024/2	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.
JOETSU HOLDINGS CORPORATION	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	May, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Total number of complaints and nonconformities for　Joetsu Bronz1 Corporation (actual result：2020/12 202、2021/12 204、2022/12 260、2023/12 205) 【Target】(figures in parentheses indicate reduction rate compared to the last year) 2024/12 201(1.95%) 2025/12 197(1.99%) 2026/12 193(2.037%) 2027/12 189(2.03%) 2028/12 185(2.12%) 2029/12 181(2.16%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
MetalColor	Others (including service industry)	The Bank of Kyoto, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：3,229.2 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　3,074.2 t　(-4.8%) FY2025　3,058.0 t　(-5.3%) FY2026　3,041.4 t　(-5.8%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
NISSHO SURVEYING DESIGN CO.,LTD	Others (including service industry)	The Ashikaga Bank, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Acquisition of Kurumin certification	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Ryuken-Kogyo Co.,ltd.	Real estate and construction	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	At least one next-generation vehicle* will be introduced each fiscal year, and increase the percentage of next-generation vehicles in the fleet to at least 70% by 2028/9. *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.
TAKANO CHIKKO CO., LTD	Manufacturing	The Bank of Kyoto, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：71.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　68.3t　(-4.2%) FY2025　68.2t　(-4.3%) FY2026　68.1t　(-4.5%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
YAMATO JYUKEN, INC	Real estate and construction	THE SAN-IN GODO BANK,LTD．	May, 2024	-	Rating & Investment Information, Inc.※	0.3	billion yen	ZEH commissioned rate FY2024　90% FY2025　90% FY2026　90% FY2027　90%	A mechanism has been set up to reduce interest rates based on the achievement of SPTs.	Once a year, YAMATO JYUKEN, INC will report to THE SAN-IN GODO BANK on the status of achievement of SPTs.
l-housing	Real estate and construction	Kyoto Chuo Shinkin Bank	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2021~2023):43.4 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　40.8t (-6.0%) FY2025　40.8t (-6.0%) FY2026　40.8t (-6.0%)	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.
Ogihara (オギハラ工業)	Manufacturing	Daishi Hokuetsu Bank, Ltd	May, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per net sales (Scope 1 & 2) (Unit：ｔ－CO₂) (actual result：2020/Dec. 0.403、2021/Dec. 0.354、2022/Dec. 0.294、2023/Dec. 0.299) 【Target】 2024/Dec. 0.295　(26.80%) 2025/Dec. 0.291　(27.80%) 2026/Dec. 0.287　(28.80%) 2027/Dec. 0.283　(29.80%) 2028/Dec. 0.279　(30.80%) 2029/Dec. 0.275　(31.80%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Attic (アティク)	Energy	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the Attic Group's owned renewable energy generation capacity by 0.69 MW in each fiscal year compared to the previous 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.
Hamano Unsou (有限会社浜野運送)	Transportation	Kyoto Chuo Shinkin Bank	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2023): 1,760.4 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　1,720.8t (-2.2%) FY2025　1,720.8t (-2.2%) FY2026　1,720.8t (-2.2%)	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.
Takaryo corporation	Others (including service industry)	THE TOHO BANK, LTD.	May, 2024	-	TOHO AREA RESEARCH INSTITUTE	-	-	Increase the volume of used small electronic devices, etc. received from municipalities based on the Small Home Appliance Recycling Law to at least 255 tons by FY2028.	The company is required to report in writing to The Toho Bank by the reporting deadline on its progress in achieving the SPTs, and if it is confirmed that it has achieved the target figures, the interest rate applicable to the loan period will be reduced.	The company shall report to The Toho Bank once a year in writing that confirms the status of achievement of the SPTs. Upon verification by the Toho Area Research Institute, the company shall submit to The Toho Bank, in writing, documents that can confirm the status of achievement of the SPTs.
sanin-sekiyu co.ltd	Energy	The Chugoku Bank, Ltd	May, 2024	5 years	Rating & Investment Information, Inc. ※	0.1	billion yen	Percentage of gasoline metering machines with vapor recovery systems installed 【Target for each fiscal year】 FY2024 10% FY2025 20% FY2026 30% FY2027 40% FY2028 50%	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.
Ogura Kozai (有限会社小倉鋼材)	Manufacturing	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Maintain 100% of male employees taking childcare leave from the fiscal year ending March 31, 2025 onward.	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.
Tokusho Kougyo (有限会社トクショウ工業)	Real estate and construction	Kyoto Chuo Shinkin Bank	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2023): 17.3 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　16.6t (-4.0%) FY2025　16.6t (-4.0%) FY2026　16.6t (-4.0%)	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.
ADNURSE (アドナース)	Others (including service industry)	Kyoto Chuo Shinkin Bank	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year(FY2023): 28.4 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2024　26.5t (-6.7%) FY2025　26.5t (-6.7%) FY2026　26.5t (-6.7%)	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.
JTB	Others (including service industry)	MUFG Bank, Ltd.	May, 2024	3 years	Japan Credit Rating Agency, Ltd.	8	billion yen	① Wage difference between men and women (62.0% in FY2024, 64.0% in FY2025, 66.0% in FY2026) ② Male childcare leave utilization rate (100% in FY2024, 100% in FY2025, 100% in FY2026) ③ Engagement index “I have hope for the future of the company” (65.0% in FY2024, 67.0% in FY2025, 70.0% in FY2026)	The arrangement is for the financial characteristics to vary depending on the achievement of the SPT. The variation is in the form of a change in the interest rate.	For the three items defined as KPIs, the results of the previous accounting period will be published on JTB's website on an annual basis until the final judgment date arrives.
MIYAKI ELECTRIC MFG.CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：231.2 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　222.0t　(-4.0%) FY2025　221.8t　(-4.1%) FY2026　221.6t　(-4.2%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
INFINI (アンフィニ)	Others (including service industry)	The Bank of Kyoto, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：12.8t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　12.0t　(-6.3%) FY2025　11.9t　(-7.0%) FY2026　11.8t　(-7.8%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
NAGUMO (南雲製作所)	Others (including service industry)	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on FY2023/11	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.
Sano City Medical Association (一般社団法人佐野市医師会)	Others (including service industry)	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Maintain 100% of male employees taking childcare leave from the fiscal year ending March 31, 2025 onward.	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.
HIKARI (医療法人社団ひかり)	Others (including service industry)	The Gunma Bank,Ltd.	May, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on FY11/2024.	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.
Hirayama Toso Kogyo (平山塗装工業)	Others (including service industry)	The Bank of Kyoto, Ltd.	May, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：32.2 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　30.9t　(-4.0%) FY2025　30.8t　(-4.3%) FY2026　30.7t　(-4.7%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
TANABU GROUP (田名部ホールディングス)	Real estate and construction	Daishi Hokuetsu Bank, Ltd	May, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.8	billion yen	Number of managed solar and wind power plants	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Keiwa kogyo Co,.Ltd.	Others (including service industry)	The 77 Bank, Ltd.	May, 2024	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	Reduce CO₂ emissions (Scope 1 + Scope 2) per 100 tons of industrial waste delivered by at least 3% annually, based on FY2021/3, and reduce by approximately 45% by FY2030/3 compared to FY2021/3.	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.
303BOOKS Inc.	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　6.6640　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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 Joy House (アメニティジョイハウス)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales in business activities：Reduction rate compared to FY2022 (actual result：CO₂ emissions per 100 million yen of sales in　FY2022 0.82899　t-CO₂/100 million yen) 【Target】 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.
ANZAI TATEMONO (安西建物)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022　15.9664　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　15.5353　(▲2.7%) FY2024　15.1042　(▲5.4%) FY2025　14.6731　(▲8.1%) FY2026　14.2420　(▲10.8%) FY2027　13.8109　(▲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.
apple Inc.	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual result：FY2022 49.8254　t-CO₂/100 million yen) 【Target】 FY2023　48.4801　(▲2.7%) FY2024　47.1348　(▲5.4%) FY2025　45.7895　(▲8.1%) FY2026　44.4442　(▲10.8%) FY2027　43.099　(▲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.
ＡＳＴ	Wholesale and retail trade	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　31.9937　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.
Carefactory (有限会社ケアファクトリー)	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　91.343　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.
Global Stage CO., LTD.	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual result：FY2022 3.6914　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.5917　(▲2.7%) FY2024　3.4921　(▲5.4%) FY2025　3.3924　(▲8.1%)	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.
Hamasou Inc. (ハマソウ)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　5.1928　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.
Hikari Jidosya (光自動車)	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions in business activities：Reduction rate compared to FY2022 (actual result：CO₂ emissions in　FY2022 161.191　t-CO₂) 【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.
HOME PLAZA ADOVANCE Co.Ltd.	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　36.7039　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Kashima Kouki (鹿島鋼機)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　381.063　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.
LINKS Build (リンクス・ビルド)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　2.58515　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.
Miyamae Kensetsu (宮前建設)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 43.981　t-CO₂) 【Target】 (t-CO₂, figures in parentheses indicate increase rate from FY2022) FY2023　42.794　(▲2.7%) FY2024　41.606　(▲5.4%) FY2025　40.419　(▲8.1%) FY2026　39.231　(▲10.8%) FY2027　38.044　(▲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.
NK consulting Corporation.	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual result：FY2022 1.0537　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.0253　(▲2.7%) FY2024　0.9968　(▲5.4%) FY2025　0.9684　(▲8.1%) FY2026　0.9399　(▲10.8%) FY2027　0.9115　(▲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.
Sanwa Butsuryu System (サンワ物流システム)	Wholesale and retail trade	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　1.2143　t-CO₂) 【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.
Sonicrun (ソニックラン)	Transportation	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　84.6314　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Soramoexterior (ソラモエクステリア)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　56.3442　t-CO₂) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
ＳＳＪ	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　25.1474　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.
Tomoeyama Shoukai (有限会社巴山商会)	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲35.1% of FY2020 level by FY2033. (actual result：FY2020　266.289　t-CO₂) 【Target for each fiscal year】 FY2024　▲15.0% FY2025　▲17.2% FY2026　▲19.5% FY2027　▲21.7% FY2028　▲23.9% FY2029　▲26.2% FY2030　▲28.4% FY2031　▲30.6% FY2032　▲32.9% FY2033　▲35.1%	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.
TSUKACOM CO., LTD.	Manufacturing	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 19.344　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　18.821　(▲2.7%) FY2025　18.299　(▲5.4%) FY2026　17.777　(▲8.1%) FY2027　17.255　(▲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.
WAKATSUKI Inc.	Others (including service industry)	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen in sales (t-CO₂/100 million yen) (actual result：FY2022 246.5284　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　233.2159　(▲5.4%) FY2025　226.5596　(▲8.1%) FY2026　219.9034　(▲10.8%) FY2027　213.2471　(▲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.
Y CREST (ワイクレスト)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	ZEH contract ratio: Increase the ZEH contract ratio to 100% by FY2030, and maintain it thereafter until FY2032. 【Target for each fiscal year】 FY2024 33% FY2025 50% FY2026 60% FY2027 70% FY2028 80% FY2029 90% FY2030 100% FY2031 100% FY2032 100%	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 Koumusho (山田工務所)	Real estate and construction	The Chiba Bank, Ltd.	May, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions in business activities：Reduction rate compared to FY2022 (actual result：CO₂ emissions in FY2022 90.628　t-CO₂) 【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.
betchu-kagu (別注家具製作所)	Manufacturing	The Bank of Kyoto, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：78.1 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　75.0t　(-4.0%) FY2025　74.9t　(-4.1%) FY2026　74.8t　(-4.2%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
DU CODA Co.,Ltd.	Real estate and construction	The Hiroshima Bank, Ltd.	April, 2024	5 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Improvement of ZEH commissioning rate (Actual：2021/Oct. 8%、2022/Oct. 9%、2023/Oct. 50%) 【Target】 2024/Oct. 60% 2025/Oct. 70% 2026/Oct. 70% 2027/Oct. 70% 2028/Oct. 70% 2029/Oct. 70%	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.
ISHIGAMI-FARM CO.,LTD.	Others (including service industry)	Tsukuba Bank, Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduction of electricity consumption: 55.3% reduction in 2030 compared to 2023 (1,520,363 kwh reduction)	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.
Nakano Kagaku (中野科学)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	April, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	CO₂ emissions per sales (Scope1・2) (actual result：2022/Dec.　1.442 t-CO₂/million yen) 【Target for each fiscal year】 (t-CO₂/million yen、figures in parentheses indicate reduction rate compared to 2022/Dec.) 2023/Dec. 1.320 (8.5%) 2024/Dec. 1.273 (11.7%) 2025/Dec. 1.227 (14.9%) 2026/Dec. 1.181 (18.1%) 2027/Dec. 1.135 (21.3%) 2028/Dec. 1.079 (25.2%) 2029/Dec. 1.018 (29.4%) 2030/Dec. 0.958 (33.6%) 2031/Dec. 0.897 (37.8%) 2032/Dec. 0.836 (42.0%) 2033/Dec. 0.776 (46.2%) 2034/Dec. 0.715 (50.4%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Sunplaza (サンプラザ)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	SPT① job turnover rate (regular employee/junior employee) 2025/Mar. 3.0% or less 2026/Mar. 3.0% or less 2027/Mar. 3.0% or less 2028/Mar. 3.0% or less SPT② Percentage of paid leave taken 2025/Mar. 70.0% or more 2026/Mar. 70.0% or more 2027/Mar. 70.0% or more 2028/Mar. 70.0% or more	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.
Teshigawara seibaku.	Food, Beverages, Tobacco, etc.	The Ashikaga Bank, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Obtaining certification as a corporation with excellent health management	A mechanism has been set up to change the interest rate if a pre-set SPT is achieved.	The Ashikaga Bank plans to review SPT performance for each borrower at least once a year from loan origination to full repayment. With respect to reporting, Ashikaga Bank intends to encourage borrowers to disclose SPT performance on the borrower's website or other disclosure materials.
Tokuda Industries Co.,Ltd	Manufacturing	THE GIFU SHINKIN BANK	April, 2024	5 years	Rating & Investment Information, Inc. ※	0.08	billion yen	Reduction rate of CO₂ emissions per unit of sales (intensity basis): Reduce CO₂ emissions by 10.0% in FY2028/5 compared to FY2023/5. 【Target for each fiscal year】 (Compared to 2023/5) 2025/5 ▲2.5% 2026/5 ▲5.0% 2027/5 ▲7.5% 2028/5 ▲10.0%	・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, as long as the SPT remains unachieved, the loan interest rate will remain raised.	The Company shall report annually to The Gifu Shinkin Bank on the status of achievement of the SPT.
TOYOTA Press (豊田プレス工業)	Manufacturing	THE OKAZAKI SHINKIN BANK	April, 2024	-	Rating & Investment Information, Inc. ※	0.1	billion yen	-	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate will not be further reduced when the SPTs are achieved for two or more consecutive years, and the reduced rate will continue to apply. When the SPTs are not achieved, the interest rate will be returned to the initial level.	The borrower shall report the status of achievement of the SPTs to the business office of the Bank once a year in principle until the borrowing is fully repaid, in accordance with the terms and conditions of the MOU. The report shall also include prima facie evidence and data necessary for the verification work. The contents of the report and prima facie evidence will be shared with the Branch Support Department 2 and third-party organizations such as the borrower's tax advisor who conducts the verification work. The contents of the reporting shall not be disclosed.
Watahan & Co., Ltd.	Wholesale and retail trade	THE HACHIJUNI BANK,LTD.	April, 2024	-	Rating & Investment Information, Inc.	3	billion yen	Achieve a cumulative total floor area of at least 25,000m2 of non-housing wooden buildings handled by the Watahan Group in the fiscal year ending March 2034.	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.
Yamatojuken	Real estate and construction	The Hyakujushi Bank, Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of ZEH commissioned FY2024　90% FY2025　90% FY2026　90% FY2027　90%	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.
Kikuchi Shubido (菊地秀美堂)	Others (including service industry)	The Bank of Kyoto, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：27.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　26.0t　(-4.1%) FY2025　25.9t　(-4.4%) FY2026　25.8t　(-4.8%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
KUOE GLOBAL	Manufacturing	The Bank of Kyoto, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：1.8 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2024　1.7t　(-5.6%) FY2025　1.7t　(-5.6%) FY2026　1.7t　(-5.6%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
YOSHIDA (ヨシダ)	Wholesale and retail trade	The Gunma Bank,Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	At least one next-generation vehicle* will be introduced each fiscal year, and increase the percentage of next-generation vehicles in the fleet to at least 65% by 2033/5. *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.
Asahi Security Services (朝日警備保障)	Others (including service industry)	The Ehime Bank, Ltd.	April, 2024	5 years	Himegin Information Center（ひめぎん情報センター）	0.05	billion yen	Increase the ratio of female managers to 30% by FY2030	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.	Asahi Security Services will report to 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.
Ager Home (アゲル)	Real estate and construction	The Joyo Bank, Ltd.	April, 2024	3 years	Japan Credit Rating Agency, Ltd.	0.2	billion yen	Obtaining certification as a corporation with excellent health management	Arrangements are in place to vary financial characteristics depending on the achievement of the SPT.	Reporting after the execution of this loan is properly planned and the results of the selection are posted on the website of the external organization operating the certification program.
HARADEN INDUSTRY CO.,LTD	Others (including service industry)	The Hiroshima Bank, Ltd.	April, 2024	10 years	HIROGIN area design Co. Ltd.	0.06	billion yen	SPT① Percentage of paid leave taken (Actual：2022/Aug. 13%、 2023/Aug.　15%) 【Target】 2025/Aug. 40% 2026/Aug. 45% 2027/Aug. 50% 2028/Aug. 55% 2029/Aug. 60% 2030/Aug. 65% 2031/Aug. 70% 2032/Aug. 70% 2033/Aug. 70% 2034/Aug. 70% SPT② Percentage of male employees taking childcare leave (Actual：2022/Aug. 0%、 2023/Aug.　0%) 【Target】 2025/Aug. ～ 2034/Aug. 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.
Karan (合同会社華蘭)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	April, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of all Group employees retiring for personal reasons	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
OZO kagakugiken CO.,LTD.	Manufacturing	The Bank of Kyoto, Ltd.	April, 2024	5 years	Japan Credit Rating Agency, Ltd.	0.1	billion yen	Certification of Excellent Health Management Corporation	The arrangement is to vary the financial characteristics depending on the achievement of the SPT.	Reporting after the execution of this loan is properly planned.
Hashimoto Real Estate Co.,Ltd.	Real estate and construction	THE SHIGA BANK，LTD．	April, 2024	-	Rating & Investment Information, Inc.	-	-	From the fiscal year ending December 31, 2024 to the fiscal year ending December 31, 2026, the percentage of houses that meet both the requirements for excellent long-term housing and ZEH will be 100% in each fiscal year.	The design is to determine the achievement of SPTs at the end of March each year after the end of each fiscal year, and if the SPTs are achieved, the interest rate will be reduced.	Hashimoto Real Estate Co., Ltd. will provide the lender with written confirmation of the achievement of SPTs once a year. The actual KPI results for each fiscal year will also be disclosed on the website.
Core Machinery, Inc.	Others (including service industry)	The Bank of Kyoto, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：160.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　153.6t　(-4.0%) FY2024　153.5t　(-4.1%) FY2025　153.4t　(-4.1%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Fujimaki power (藤巻発電)	Real estate and construction	The Gunma Bank,Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	Introduce at least two next-generation vehicles* at Fujimaki Construction each fiscal year. *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.
Arai’s Forest Co.,Ltd.	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	April, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 378.3 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　347.9t (-6.3%) FY2024　345.3t (‐7.0%) FY2025　344.0t (-7.4%)	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.
kyoto takara seika co.,ltd.	Food, Beverages, Tobacco, etc.	The Bank of Kyoto, Ltd.	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：3.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　26.0t　(-4.1%) FY2024　25.9t　(-4.4%) FY2025　25.8t　(-4.8%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
TAMURA MANUFACTURE CO.,LTD.	Manufacturing	Kyoto Hokuto Shinkin Bank	April, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：145.6t) 【Target】(Figures in parentheses indicate reduction rate) FY2023　15.7t　(-89.2%) FY2024　15.5t　(-89.4%) FY2025　15.3t　(-89.5%)	Incentives such as preferential interest rates based on achievement of SPTs	CO₂ emission reduction plan and reduction report of the borrower will be published on the Kyoto Prefecture website once a year until the loan is repaid.
GIGA Planning	Real estate and construction	The Gunma Bank,Ltd.	April, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending March 31, 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.
DAISHIN CONSTRUCTION Co., ltd.	Real estate and construction	The 77 Bank, Ltd.	April, 2024	-	77 Research and Consulting Co.,Ltd.	0.25	billion yen	The number of houses with primary energy consumption grade 6 delivered will be at least 110 by 2037/Dec.	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.
Ajinomoto Co., Inc.	Food, Beverages, Tobacco, etc.	The Dai-ichi Life Insurance Company, Limited	April, 2024	17 years	Rating & Investment Information, Inc.※	10	billion yen	SPT① Reduce Scope 1 and 2 (absolute emissions) by 50% by FY2030 (vs. FY2018) SPT② Reduce Scope 3 (emissions intensity) by 24% by FY2030 (vs. FY2018)	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.
AKAUMI (あかうみ)	Transportation	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales in business activities (actual result：FY2022　213.212　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.
AWAJYU (安房住宅)	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 9.4384　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　9.1836　(▲2.7%) FY2024　8.9287　(▲5.4%) FY2025　8.6739　(▲8.1%) FY2026　8.4191　(▲10.8%) FY2027　8.1642　(▲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.
BraveTechnology inc.	Others (including service industry)	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 6.1894t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　6.0223　(▲2.7%) FY2024　5.8552　(▲5.4%) FY2025　5.6881　(▲8.1%) FY2026　5.521　(▲10.8%) FY2027　5.3539　(▲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.
Daitei Trading (大鼎貿易)	Others (including service industry)	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 1.2172　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.1843　(▲2.7%) FY2024　1.1515　(▲5.4%) FY2025　1.1186　(▲8.1%) FY2026　1.0857　(▲10.8%) FY2027　1.0529　(▲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.
ERECT STERN CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions (t-CO₂) (actual result：FY2022 223.31　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　211.25　(▲5.4%) FY2025　205.22　(▲8.1%) FY2026　199.19　(▲10.8%) FY2027　193.16　(▲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.
HAMADA (ハマダ)	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 135.7923　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　132.1259　(▲2.7%) FY2024　128.4595　(▲5.4%) FY2025　124.7931　(▲8.1%) FY2026　121.1267　(▲10.8%) FY2027　117.4603　(▲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.
KENSO (ケンソー)	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　194.055　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.
Kuga-technical (クガテクニカル興業)	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.28	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　21.677　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.
Kyoshin Shoji Co. (共新商事)	Transportation	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　170.7703　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.
Marukin Co. (丸金)	Wholesale and retail trade	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 32.8177　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　31.9316　(▲2.7%) FY2024　31.0456　(▲5.4%) FY2025　30.1595　(▲8.1%) FY2026　29.2734　(▲10.8%) FY2027　28.3873　(▲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.
Marushin Industry Co.,Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 16.1033　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.
NAGANO	Real estate and construction	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 16.0901　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　15.6557　(▲2.7%) FY2024　15.2213　(▲5.4%) FY2025　14.7868　(▲8.1%) FY2026　14.3524　(▲10.8%) FY2027　13.918　(▲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.
SEIBU HOLDINGS INC.	Transportation	The Dai-ichi Life Insurance Company, Limited	April, 2024	5 years	Rating & Investment Information, Inc.※	2	billion yen	Achieve CDP Climate Change Score A or maintaining an A-	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.
TOUKAI (東開物流)	Transportation	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 110.566　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　107.581　(▲2.7%) FY2024　104.595　(▲5.4%) FY2025　101.61　(▲8.1%) FY2026　98.625　(▲10.8%) FY2027　95.64　(▲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.
Watanabe Giken Kogyo (渡辺技研工業)	Others (including service industry)	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 22.048　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　21.453　(▲2.7%) FY2025　20.857　(▲5.4%) FY2026　20.262　(▲8.1%) FY2027　19.667　(▲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.
Yoshikawa Auto Industry (有限会社吉川自動車工業)	Others (including service industry)	The Chiba Bank, Ltd.	April, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 15.5119　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.
ADWG Group.	Real estate and construction	THE TOTTORI BANK, LTD	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduction of the Group's greenhouse gas emissions	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.
AKAMATSU KASEIKOUGYOU Co.,Ltd.	Manufacturing	The Shikoku Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.	-	-	Increase the volume of biomass plastic handled by at least 2.8 times that of FY2022 (ending May 2023) by FY2028 (ending May 2029)	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.
AKIBA Holdings Co., Ltd.	Others (including service industry)	THE TOTTORI BANK, LTD	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of female managers in management positions throughout the Group	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.
Akie.	Manufacturing	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：44.5t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　　44.2t　(-0.7%) FY2024　　42.7t　(-4.0%) FY2025　　42.5t　(-4.5%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Altenergy Power (オルテナジーパワー)	Energy	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year from the fiscal year ending September 30, 2023 on a combined basis of the Company and ORTENERGY	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.
ASAHI PLATING Co., Ltd.	Manufacturing	THE HYAKUGO BANK,LTD.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	Reduction rate of greenhouse gas emissions (compared to FY2021) 【Target】 FY2023　7.78% FY2024　11.67% FY2025　15.56% FY2026　19.45% FY2027　23.34% FY2028　27.23% FY2029　31.12% FY2030　35.01%	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.
ATC COMPANY (エィティシー)	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions at Cation plant* by 2.7% per year as a percentage of production output in the fiscal year ending August 31, 2023. *Cation plant refers to our plant dedicated to cationic electrodeposition coating.	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.
AYALA Industrial Co., ltd.	Manufacturing	THE TOCHIGI BANK, LTD.	March, 2024	-	Tochigin Capital & Consulting (とちぎんキャピタル＆コンサルティング)	-	-	Increase in the ratio of employment of elderly (65 years and older)	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.
CIRCLE TWO FOODS CO.,LTD.	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on the fiscal year ending May 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.
Daiwa House REIT Investment Corporation	Finance (including REITs)	Syndication method MUFG Bank, Ltd.、Sumitomo Mitsui Trust Bank, Limited、Sumitomo Mitsui Banking Corporation、Mizuho Bank, Ltd.、Aozora Bank, Ltd.、Resona Bank,Ltd.、SBI Shinsei Bank, Limited	March, 2024	８ years	Japan Credit Rating Agency, Ltd.	11	billion yen	To be certified as an A-list company, the highest rating in the CDP Climate Change Program	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.
fiveislands (五島電気建設)	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：7.1t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　6.6t　(-7.0%) FY2024　6.5t　(-8.5%) FY2025　6.5t　(-8.5%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
FUJI CORPORATION LIMITED	Real estate and construction	The Senshu Ikeda Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.	0.5	billion yen	Increase the number of serviced senior housing units managed by Fuji Housing Group by approximately 5% each year 【Target】 2025/Mar. 263 buildings 2026/Mar. 276 buildings 2027/Mar. 289 buildings 2028/Mar. 303 buildings 2029/Mar. 318 buildings	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.
GreenHeart T&K	Others (including service industry)	THE TOCHIGI BANK, LTD.	March, 2024	-	Tochigin Capital & Consulting (とちぎんキャピタル＆コンサルティング)	-	-	Increase ratio of female employees, improve feed self-sufficiency rate	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.
Gunma resin (群馬レジン)	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	At least one next-generation vehicle* will be introduced each fiscal year, and any increase in the number of vehicles will be 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.
HEART EXPRESS (ハート急便)	Transportation	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：2,874.9 t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　2,891.0t　(-3.5%) FY2024　2,875.0t　(-4.1 %) FY2025　2,875.0t　(-4.1 %)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
HIDA TEC Co., Ltd.	Manufacturing	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.5	billion yen	Number of end-of-life vehicles that the company received that underwent "eco-press" treatment (Actual:2023/Sep. 17,630 units) 【Target】 2024/Sep. 18,200 units 2025/Sep. 19,000 units 2026/Sep. 19,800 units 2027/Sep. 20,500 units 2028/Sep. 21,100 units	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Higashi Nihon Ryutsu (東日本流通)	Transportation	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending March 31, 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.
Hokkaido Leasing Co.,Ltd	Finance (including REITs)	Syndication method (Arranger:THE HOKKAIDOBANK,LTD.) THE HOKKAIDOBANK,LTD.、The Hokuriku Bank, Ltd.、Asahikawa Shinkin Bank、Kitami Shinkin Bank、Kushiro Shinkin Bank、HOKKAIDO SHINKIN BANK、Sorachi Shinkin Bank、Dounan Umimachi Shinkin Bank、Tomakomai Shinkin Bank、Hokumon Shinkin Bank、Muroran Shinkin Bank、ABASHIRI SHINKIN BANK、ENGARU SHINKIN BANK、THE OBIHIRO SHINKIN BANK、Kitasorachi Shinakin Bank、Daichimirai Shinkin Bank、The Hidaka Shinkin Bank、 HOKUSEI SHINKIN BANK、RUMOI Shinkin Bank、Sapporo Chuo Credit Union（札幌中央信用組合）、Sorachi Commercial & Industrial Credit Union（空知商工信用組合）、Hokuoh Shinkumi	March, 2024	-	Japan Credit Rating Agency, Ltd.	3	billion yen	Achieve the following figures for the number of lease contracts for HVs and other vehicles by fiscal year. ※Achieve an annual increase of at least 2% in the number of lease contracts compared to the average of 304 contracts in the three fiscal years ended March 31, 2021, March 31, 2022, and March 31, 2023. At least 317 units in March 2025 (104.3%) At least 323 units in March 2026 (106.3%) At least 329 units in March 2027 (108.2%) At least 335 units in March 2028 (110.2%)	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.
I GRID SOLUTIONS (アイ・グリッド・ソリューションズ)	Others (including service industry)	The Keiyo Bank,Ltd.	March, 2024	5 years	Rating & Investment Information, Inc.	-	-	Increase the cumulative generation capacity of PPA projects to approximately 70 times from the FY2019 level by FY2027, the final year of the project.	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.
Ishida Paper Products (石田紙器)	Manufacturing	THE TOTTORI BANK, LTD	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of employment above age 65 (retirement age) each year	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.
Iwai Ryutsu Service (岩井流通サ－ビス)	Agriculture, forestry, fishing	Tsukuba Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase in employment of specified skilled foreign workers (KPI) 【Target】2039　68 persons (400% increase compared to 2023)	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.
Kijimitsu Setsubi (木地光設備有限会社)	Others (including service industry)	THE GIFU SHINKIN BANK	March, 2024	7 years	Rating & Investment Information, Inc. ※	0.05	billion yen	Reduction rate of CO₂ emissions per unit of sales (intensity basis): Reduce CO₂ emissions by 15.0% in FY2030/6 compared to FY2023/6 【Target for each fiscal year】 (Compared to 2023/6) 2025/6▲2.5% 2026/6▲5.0% 2027/6▲7.5% 2028/6▲10.0% 2029/6▲12.5% 2030/6▲15.0%	・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, as long as the SPT remains unachieved, the loan interest rate will remain raised.	The Company shall report annually to The Gifu Shinkin Bank on the status of achievement of the SPT.
Kinpoudou (金宝堂)	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Introduce at least two next-generation vehicles* each year, and increase the ratio of next-generation vehicles in the fleet to at least 50% by the fiscal year ending August 2030. *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.
Kunii gumi (国井組)	Real estate and construction	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.2	billion yen	Number of children accepted by Family Home from Child Guidance Centers: In each year from 2024 to 2043, the target number of children accepted by Family Home from Child Guidance Centers will be 5.	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
KYB Corporation	Manufacturing	Development Bank of Japan Inc.	March, 2024	-	-	-	-	Reduce CO₂ emissions (Scope 1 and 2) in the Kayaba Group to 195,671 t-CO₂ in FY2025 (29.4% reduction from FY2018)	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.
Like Company	Wholesale and retail trade	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：8.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　8.2t　(-5.7%) FY2024　8.1t　(-6.9%) FY2025　8.0t　(-8.0%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Makoto Sogo Kikaku (有限会社まこと総合企画)	Others (including service industry)	The Hiroshima Bank, Ltd.	March, 2024	10 years	HIROGIN area design Co. Ltd.	0.07	billion yen	Improvement of annual paid leave utilization rate (Actual：2022/Mar.6.6%、 2023/Mar.　26.1%) 【Target】 2025/Mar. 50% 2026/Mar. 60% 2027/Mar. 70% 2028/Mar. 80% 2029/Mar. 90% 2030/Mar. 90% 2031/Mar. 90% 2032/Mar. 90% 2033/Mar. 90% 2034/Mar. 90%	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.
MATSUTANINORI CO.,LTD.	Food, Beverages, Tobacco, etc.	THE YAMAGUCHI BANK, LTD.	March, 2024	5 years	Rating & Investment Information, Inc. ※	0.1	billion yen	Reduction rate of electricity consumption per net sales at manufacturing plants and distribution warehouses (Reduction rate for each fiscal year based on FY2023 results)【Target for each fiscal year】 FY2024 ▲5.0% FY2025 ▲10.0% FY2026 ▲15.0% FY2027 ▲20.0%	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.
New Sunlife (ニューサンライフ)	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions at the head office and "Gion Oyado Kikkei" by 2.7% per year as a percentage of sales, based on the fiscal year ending August 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.
Nichijyu Kankyo (日重環境)	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	At least one next-generation vehicle* will be introduced each fiscal year, and any increase in the number of vehicles will be 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.
Nittoc co.,ltd.	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	Number of toilet cars sold (Actual: Number of units sold) 2022/Apr. 7 units 2023/Apr. 29 units 2024/Apr.(Estimate) 37 units 【Target】 2025/Apr. 80 units 2026/Apr. 120 units 2027/Apr. 160 units 2028/Apr. 200 units 2029/Apr. 250 units 2030/Apr. 300 units 2031/Apr. 350 units	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Nomura Real Estate Holdings, Inc.	Real estate and construction	Sumitomo Mitsui Banking Corporation	March, 2024	10 years	Rating & Investment Information, Inc.	4	billion yen	SPT① Reduce the total GHG emissions of Scope 1 and Scope 2 for the entire Group by 35% compared to FY 2019 by FY 2030. SPT② Reduce Group-wide Scope 3 (Category 1 and 11) GHG emissions by 35% from FY 2019 levels by FY 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.
Ocean Eyes Co., Ltd.	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：0.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　0.2 t　(-33.3%) FY2024　0.2 t　(-33.3%) FY2025　0.2 t　(-33.3%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Odakyu Electric Railway Co., Ltd.	Transportation	Development Bank of Japan Inc.	March, 2024	-	-	-	-	Reduce CO₂ emissions (Scope 1 and 2) of Odakyu Electric Railway and all consolidated subsidiaries by 50% or more compared to FY2013 levels in FY2030	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.
Oginoya Co.	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Introduce at least one next-generation vehicle* each year, aiming for an introduction rate of at least 50% by FY2030. *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.
Okumura Corporation	Real estate and construction	Resona Bank,Ltd.	March, 2024	5 years	Japan Credit Rating Agency, Ltd.	-	-	SPT① Reduction rate of GHG emissions (Scope 3) in FY2026: -3.8% (compared to FY2020) SPT② Reduction rate of GHG emissions (Scope 3) in FY2027: -6.1% (compared to FY2020)	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.
Riverfoot Renovation Inc. (リバーフットリノベーション)	Real estate and construction	Tsukuba Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase in the percentage of ZEH homes constructed as a percentage of contract orders 【Target】2030　100%	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.
SARAFUJI (サラフジ)	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending September 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.
SHIMAZAKI CO.,Ltd.	Wholesale and retail trade	THE GIFU SHINKIN BANK	March, 2024	10 years	Rating & Investment Information, Inc. ※	0.062	billion yen	Reduction rate of CO₂ emissions per unit of sales (intensity basis): Reduce CO₂ emissions by 22.5% in FY2033/7 compared to FY2022/7. 【Target for each fiscal year】 (Compared to 2022/7) 2025/7 ▲2.5% 2026/7 ▲5.0% 2027/7 ▲7.5% 2028/7 ▲10.0% 2029/7 ▲12.5% 2030/7 ▲15.0% 2031/7 ▲17.5% 2032/7 ▲20.0% 2033/7 ▲22.5%	・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, as long as the SPT remains unachieved, the loan interest rate will remain raised.	The Company shall report annually to The Gifu Shinkin Bank on the status of achievement of the SPT.
SHINBO (シンボ)	Manufacturing	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	Greenhouse Gas Emissions (Scope1・2) (Actual:2023/Sep. 69.50 t-CO₂) 【Target】 (t-CO₂、figures in parentheses indicate increase rate from 2023/Spt.) 2024/Spt. 66.58 (4.2%) 2025/Spt. 63.66 (8.4%) 2026/Spt. 60.74 (12.6%) 2027/Spt. 57.82 (16.8%)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Showa Denki Chuko Co.,LTD.	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% annually based on the fiscal year ending March 31, 2021	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.
SOGO ENERGY inc.	Wholesale and retail trade	The Iyo Bank, Ltd.	March, 2024	10 years	IYOGIN REGIONAL ECONOMY RESEARCH CENTER,INC.	0.15	billion yen	To gradually increase the installation rate of gasoline meters with vapor recovery devices at gas stations operated by the company each year, so that the installation rate at the end of May 2033 will be 61.90% or higher.	-	-
Sousei Mineral Co (創生ミネラル)	Manufacturing	The Hiroshima Bank, Ltd.	March, 2024	5 years	HIROGIN area design Co. Ltd.	0.03	billion yen	Percentage of sales of fire-resistant materials (sprayed materials) using recycled raw materials (Actual：2023/Mar. 22.29%) 【Target】 2025/Mar. 29% 2026/Mar. 31% 2027/Mar. 33% 2028/Mar. 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.
SUMITOMO CHEMICAL COMPANY, LIMITED	Chemical Industry	Nippon Life Insurance Company	March, 2024	7 years and 6 months	Japan Credit Rating Agency, Ltd.	3	billion yen	Reduce Sumitomo Chemical Group's GHG emissions (Scope 1 + Scope 2) by 50% from the FY2013 level by FY2030	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.
Sumitomo Mitsui Finance and Leasing Company, Limited	Finance (including REITs)	Development Bank of Japan Inc.	March, 2024	-	-	-	-	Achieve an effective resource utilization rate of 92.8% or higher each fiscal 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.
Takahama sanso (高浜酸素)	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	SPT① job turnover rate 2025/Mar. 3.50% or less 2026/Mar. 3.50% or less 2027/Mar. 3.50% or less 2028/Mar. 3.50% or less SPT② Percentage of paid leave taken 2025/Mar. 65.0% or more 2026/Mar. 66.0% or more 2027/Mar. 68.0% or more 2028/Mar. 70.0% or more	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.
Takiguchi (滝口工務店)	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：12.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　14.2t　(-5.3%) FY2024　14.0t　(-6.7%) FY2025　14.0t　(-6.7%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
TANABE CORPORATION.	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.3	billion yen	Sales of "rotary kilns" for manufacturing lithium-ion batteries used in EVs SPT①　Target sales for the year (Actual) 72 period (Oct. 2018-Sep.2019) 1,031,288 thousand yen 73 period (Oct. 2019-Sep.2020) 2,454,337 thousand yen 74 period (Oct. 2020-Sep.2021) 3,795,638 thousand yen 75 period (Oct. 2021-Sep.2022) 3,096,331 thousand yen 76 period (Oct. 2022-Sep.2023) 2,444,289 thousand yen 【Target】 77 period (Oct. 2023-Sep. 2024) 2,692,595 thousand yen 78 period (Oct. 2024-Sep. 2025) 2,827,225 thousand yen 79 period (Oct. 2025-Sep. 2026) 2,968,586 thousand yen 80 period (Oct. 2026-Sep. 2027) 3,117,016 thousand yen 81 period (Oct. 2027-Sep. 2028) 3,272,867 thousand yen 82 period (Oct. 2028-Sep. 2029) 3,436,510 thousand yen SPT②　Average of target sales for 6 target fiscal years (Actual:Average of sales for72 period～76 period　2,564,377 thousand yen) 80 period　3,052,467 thousand yen 81 period 3,052,467 thousand yen 82 period 3,052,467 thousand yen	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
TOCHION	Others (including service industry)	Tsukuba Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase in the number of storage batteries installed and sold (KPI) 【Target】2030 cumulative 57 cases	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.
Tohkoh giken (トーコー技研)	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending July 31, 2020.	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.
Toho Sangyou Co.,Ltd.	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Sales volume of dust-proof solidification materials (Actual:2023/Nov.　4,297t) 【Target】 2024/Nov.　6,000t 2025/Nov.　7,000t 2026/Nov.　8,500t 2027/Nov.　10,000t	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Tokiwa Security Service Co. (常盤警備保障)	Others (including service industry)	Tsukuba Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase in next-generation vehicle ownership 【Target】2030　91.6%	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.
Tokyo Century Corporation	Finance (including REITs)	Syndication method (Arranger:Mizuho Bank, Ltd.) Domestic Financial Institutions	March, 2024	-	Rating & Investment Information, Inc.	-	-	SPT① Achieve 22.0% electric vehicle (EV, FCEV, PHEV, HV) ratio in FY2025. SPT② Achieve a fuel-efficient aircraft ratio (ratio of fuel-efficient aircraft to total assets) of 72.0% in the aircraft business (ACG) in FY2025 (as of December 31, 2025) SPT③ Achieve annual used PC sales of 241,000 units or more in FY2025.	Financial and structural characteristics change according to the achievement of SPTs.	Tokyo Century will report on the following items only to the lender of the loan (or only to the lender through the agent in the case of syndicated loans) for the reporting period preceding the fiscal year in which the reporting date falls. 1 Actual values of KPIs for the reporting period 2 Status of achievement of SPTs for the period covered by the reporting 3 Information on the issuer's most recent sustainability strategy as it relates to the KPIs and SPTs 4 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
Tokyo Century Corporation	Real estate and construction	Sumitomo Mitsui Banking Corporation	March, 2024	3 years	Rating & Investment Information, Inc.	-	billion yen	SPT① Ratio of electric vehicles (EV, FCEV, PHEV, HV) SPT② Ratio of fuel-efficient aircraft in the Aircraft segment (ACG) (percentage of assets held in fuel-efficient aircraft)	The incentive design is designed to reduce interest rates when 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.
TOYO LABEL.	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：209.3t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　136.8t　(-30.8%) FY2024　136.5t　(-30.9%) FY2025　136.2t　(-31.1%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Tsunan Forest Association	Food, Beverages, Tobacco, etc.	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.13	billion yen	CO₂ emissions per sales (Scope1・2) (unit：t-CO₂) (Actual) 2023/Jan.　1.405 2024/Jan.　1.211 【Target】 2025/Jan.　1.172 2026/Jan.　1.132 2027/Jan.　1.093 2028/Jan.　1.053 2029/Jan.　1.014 2030/Jan.　0.973	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Uemuragumi Ltd.	Others (including service industry)	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 23.0 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　22.0t (－4.3%) FY2024　21.8t (－5.2%) FY2025　21.8t (－5.2%)	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.	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.
United Super Markets Holdings Inc.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	SPT① Reduce CO₂ emissions from electricity use in FY2030 by 60% or more compared to FY2020. SPT② Reduce food waste emissions (food waste recycling amount subtracted from food waste generation amount) to 7,650 tons or less in FY2030.	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	Once a year, the Borrower will report information on the status of achievement 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.
WATANABE SEISAKUSHO Co.Ltd.	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on FY2023/Dec.	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.
Willplus Holdings Corp.	Wholesale and retail trade	Sumitomo Mitsui Banking Corporation	March, 2024	5 years	Rating & Investment Information, Inc.	-	billion yen	Reduce intensity of GHG emissions (Scope 1 + Scope 2 per store) by 37.5% in FY2028 compared to FY2022. (6.25% reduction per 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.
WILLPLUS Holdings Corporation.	Wholesale and retail trade	THE BANK OF FUKUOKA., LTD.	March, 2024	-	Rating & Investment Information, Inc. ※	1	billion yen	Obtain an “A-” or better on the CDP Climate Change Score to be obtained in March 2027 based on the fiscal year ending June 30, 2025. (“B” as of February 2024)	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.
Yabe Corporation (矢部コーポレーション)	Wholesale and retail trade	The Kiyo Bank, Ltd.	March, 2024	5 years	Wakayama Institute for Social & Economic Development	0.25	billion yen	SPT① Percentage of employees taking annual paid leave (unit: %) (actual result：FY2020 53%、FY2021 50%、FY2022 69%) 【Target】 FY2023　70% FY2024　70% FY2025　70% FY2026　70% FY2027　70% SPT② Percentage of female managers (Unit: %) (actual result：FY2020 ０%、FY2021 ０%、FY2022 ０%) 【Target】 FY2023　20% FY2024　20% FY2025　20% FY2026　20% FY2027　30%	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.	Yabe Corporation requires lenders to report in writing on the status of achievement of SPTs by the reporting deadline and to submit materials necessary to verify the achievement of SPTs.
Yabe Corporation (矢部コーポレーション)	Wholesale and retail trade	The Hiroshima Bank, Ltd.	March, 2024	10 years	HIROGIN area design Co. Ltd.	0.1	billion yen	SPT① Percentage of paid leave taken (actual: 2023/Mar. 69.4%、 2024/Mar.(estimate)　62.1%) 【Target】 2025/Mar. 70% 2026/Mar. 70% 2027/Mar. 70% 2028/Mar. 70% 2029/Mar. 72% 2030/Mar. 74% 2031/Mar. 76% 2032/Mar. 78% 2033/Mar. 80% SPT② Percentage of male employees taking childcare leave (actual：2023/Mar. 100%、 2024/Mar.(estimate)　100%) 【Target】 2025/Mar.～ 2033/Mar. 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.
Yamakoh Seisakusho (ヤマコー製作所)	Manufacturing	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：96.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　95.3t　(-6.0%) FY2024　93.7t　(-7.6%) FY2025　92.1t　(-9.2%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
YUKIGUNI MAITAKE CO., LTD.	Food, Beverages, Tobacco, etc.	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	2.5	billion yen	Greenhouse gas emissions intensity (production volume basis) Reduce by approximately 35% by the fiscal year ending March 31, 2031 (Actual) 2021/Mar. 2.96 - (base year) 2022/Mar. 2.86 ▲3.4% 2023/Mar. 2.83 ▲4.4% 2024/Mar. 2.74 ▲7.4% 【Target】 2025/Mar. 2.71 ▲8.4% 2026/Mar. 2.69 ▲9.1% 2027/Mar. 2.68 ▲9.5% 2028/Mar. 2.19 ▲26.0% 2029/Mar. 2.19 ▲26.0% 2030/Mar. 2.19 ▲26.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Architect Sasahara (アーキテクト・笹原)	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：10.8t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　10.6t　(　-1.9%) FY2024　　8.5t　(-21.3%) FY2025　　8.5t　(-21.3%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Bell Mall (ベルモール)	Real estate and construction	THE TOCHIGI BANK, LTD.	March, 2024	-	Tochigin Capital & Consulting（とちぎんキャピタル＆コンサルティング）	-	-	Reduction rate of CO₂ emissions	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.
Frere Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on the year ending December 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.
Katagiri Shoten (片桐商店)	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending November 30, 2022.	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.
Kikuchi (菊地組)	Real estate and construction	THE TOCHIGI BANK, LTD.	March, 2024	-	Tochigin Capital & Consulting（とちぎんキャピタル＆コンサルティング）	-	-	Reduction rate of CO₂ emissions (Scope1・2)	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.
Maki Kikai (牧機械製作所)	Manufacturing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year as a percentage of sales based on the fiscal year ending April 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.
Midori Shoji (実取商事)	Wholesale and retail trade	THE TOCHIGI BANK, LTD.	March, 2024	-	Tochigin Capital & Consulting（とちぎんキャピタル＆コンサルティング）	-	-	Labor Productivity Improvement, etc.	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.
NADAKA CORPORATION.	Others (including service industry)	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 1,051.2 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　1,003.7 t (-4.5%) FY2024　1,002.7 t (-4.6%) FY2025　1,001.2 t (-4.8%)	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.	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.
Sawano Dogen Co.Ltd.	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：12.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　11.7 t　(-4.1%) FY2024　11.6t　(-4.9%) FY2025　11.5t　(-5.7%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
SHIMOMURA (下村住建)	Real estate and construction	THE HYAKUGO BANK,LTD.	March, 2024	-	Rating & Investment Information, Inc.※	-	-	ZEH introduction target (vs. 2022/Mar.) 2024/Mar.　35% 2025/Mar.　40% 2026/Mar.　50% 2027/Mar.　55% 2028/Mar.　60%	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.
Style Co., Ltd	Real estate and construction	The 77 Bank, Ltd.	March, 2024	-	77 Research and Consulting Co.,Ltd.	0.05	billion yen	Increase the annual number of medical facilities constructed in areas where the number of medical facilities (hospitals, general clinics, and dental clinics) per 100,000 population is below the national average to 4 by the fiscal year ending May 2028.	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.
ALPS ALPINE CO., LTD.	Electronic components, devices, information equipment, etc.	Syndication method (Arranger:Sumitomo Mitsui Trust Bank, Limited) The Chiba Bank, Ltd.、The Bank of Yokohama,Ltd.、Resona Bank,Ltd.、Sumitomo Mitsui Trust Bank, Limited	March, 2024	-	Japan Credit Rating Agency, Ltd.	9.8	billion yen	SPT①　Reduce GHG emissions (Scope 1+2) in the Alps Alpine Group by 90% compared to FY2020 by FY2030 SPT②　Increase the introduction rate of renewable energy in the Alps Alpine Group to 60% by FY2024 and to 100% by FY2030.	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.
DEZAO KENSETSU Co.,inc	Real estate and construction	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 39.5 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　36.0t (－18.6%) FY2024　36.0t (－18.6%) FY2025　36.0t (－18.6%)	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.	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.
Hotel Senkei (ホテル泉慶)	Others (including service industry)	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.4	billion yen	Rate of leaving for personal reasons for full-time employees under 30 years of age (Actual) FY2019　18.75% FY2020　9.59% FY2021　20.29% FY2022　28.36% FY2023　3.33% FY2024　15.0% 【Target】 FY2025　15.0% FY2026　15.0% FY2031　13.0% FY2032　13.0% FY2024　13.0% FY2025　10.0% FY2026　10.0% FY2031　10.0% FY2032　10.0%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
KAJIMA CORPORATION	Real estate and construction	Aozora Bank, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	SBI Shinsei Bank, Limited	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	The Dai-ichi Life Insurance Company, Limited	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	TAIJU LIFE INSURANCE COMPANY LIMITED	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	Mizuho Bank, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	Sumitomo Mitsui Trust Bank, Limited	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
KAJIMA CORPORATION	Real estate and construction	Meiji Yasuda Life Insurance Company	March, 2024	-	Japan Credit Rating Agency, Ltd.	-	-	Reduce CO₂ emissions (Scope 1+2) for each target year to less than the ratio shown below compared to FY2021. 【Target】 FY2022　-0.047% FY2023　-0.093% FY2024　-0.14% FY2025　-0.187% FY2026　-0.233% FY2027　-0.28% FY2028　-0.327% FY2029　-0.373% FY2030　-0.42%	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.
Seiwafoods. (セイワ食品)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Introduce at least one next-generation vehicle* each fiscal year, and increase the ratio of next-generation vehicles in the fleet to at least 50% by the fiscal year ending September 30, 2027. *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.
SHIMIZU Co.Ltd	Energy	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase the percentage of next-generation vehicles* in our fleet to at least 50% by the fiscal year ending March 31, 2030. *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.
Sotetsu Holdings, Inc.	Transportation	Syndication method (Arranger:Sumitomo Mitsui Trust Bank, Limited) The Senshu Ikeda Bank, Ltd.、Kansai Mirai Bank, Limited、The Kiyo Bank, Ltd. 、The Bank of Kyoto, Ltd.、The Gunma Bank,Ltd.、THE SAN-IN GODO BANK,LTD．、The 77 Bank, Ltd.、The Chukyo Bank, Ltd、Sumitomo Mitsui Trust Bank, Limited、Resona Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc.	27	billion yen	Reduce CO₂ emissions in the Sotetsu Group by 42% from the FY2020 level by FY2030.	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.
Yabu Doken Co., Ltd.	Real estate and construction	The Bank of Okinawa, Ltd	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Percentage of electricity use derived from renewable energy or from renewable energy sources (reduction of approximately 328 tons of CO₂ emissions per year)	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.
ACT KIKAKU (アクト企画)	Others (including service industry)	The Ehime Bank, Ltd.	March, 2024	7 years	Himegin Information Center（ひめぎん情報センター）	0.2	billion yen	SPT① Reduce CO₂ emissions per total building floor area by at least 4.2% per year SPT② Increase the annual paid leave utilization rate of all employees to 80% by FY2029	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.
ＫＥＮＹＯＵ	Real estate and construction	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	-	-	Percentage of the number of detached houses completed by the company in a year that meet the G2 grade. 【Target】(Percentage (single year)) 2025/Apr. 5.00% 2026/Apr. 10.00% 2027/Apr. 15.00% 2028/Apr. 20.00% 2029/Apr. 25.00% 2030/Apr. 30.00% 2031/Apr. 35.00% 2032/Apr. 40.00% 2033/Apr. 45.00% 2034/Apr. 50.00% 2035/Apr. 55.00% 2036/Apr. 60.00% 2037/Apr. 70.00% 2038/Apr. 80.00% 2039/Apr. 80.00%	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
NOZUE Metal Recycling (野末商店)	Others (including service industry)	THE SHIZUOKA BANK, LTD.	March, 2024	-	Japan Credit Rating Agency, Ltd.	0.4	billion yen	CO₂ emissions (Scope 1 & 2) 【Target】 (vs. FY2020) FY2024　▲24.1% FY2025　▲28.3% FY2026　▲32.5% FY2027　▲36.7% FY2028　▲40.9%	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.
Sakae Industry Co.,Ltd.	Manufacturing	THE SHIGA BANK，LTD．	March, 2024	-	Rating & Investment Information, Inc.	0.1	billion yen	Reduce Sakae Industry Group's CO₂ emissions (Scope 1 and 2) by 42% from the FY2021 level by FY2030	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.
Uoroku Holdings (ウオロクホールディングス)	Wholesale and retail trade	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	2.5	billion yen	CO₂ emissions intensity (t-CO₂/㎡) of the food supermarket industry benchmark indicator based on the Agency for Natural Resources and Energy's benchmark evaluation system (Actual value: benchmark indicator) 2021/Mar. 0.862 2022/Mar. 0.838 2023/Mar. 0.775 【Target】 2024/Mar. 0.817 2025/Mar. 0.812 2026/Mar. 0.808 2027/Mar. 0.803 2028/Mar. 0.798 SPT②CO₂ emissions intensity (t-CO₂/m2) (Actual) 2021/Mar. 0.0171 2022/Mar. 0.0151 2023/Mar. 0.0145 【Target】 2024/Mar. 0.0141 2025/Mar. 0.0138 2026/Mar. 0.0134 2027/Mar. 0.0131 2028/Mar. 0.0115	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Vortex Co., Ltd.	Real estate and construction	The 77 Bank, Ltd.	March, 2024	-	77 Research and Consulting Co.,Ltd.	0.5	billion yen	Achieve a BELS certification rate of 81% or higher for "VORT" series, our "condominium-owned office" brand, by the end of March 2028.	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.
Yamaichi Fishieries (山一水産)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：120.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　121.4t　(1.2%) FY2024　112.8t　(-6.0%) FY2025　112.7t　(-6.1%)	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate reductions upon achievement are not cumulative, and if the SPTs are not achieved, the interest rate will be increased by the same level as the reductions.	The Borrower shall report annually on the status of achievement 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.
Abalance	Energy	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.5	billion yen	Increase in domestic power generation capacity by 5 MW or more from the previous year from renewable energy power generation facilities owned by the company and its affiliates (subsidiaries, affiliates, etc.)	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Asaya (アサヤ)	Others (including service industry)	The 77 Bank, Ltd.	March, 2024	-	77 Research and Consulting Co.,Ltd.	0.1	billion yen	SPT① The paid leave utilization rate will be improved to 80% by the end of March 2028. SPT② With regard to the wage gap between men and women, improve women's salary level to 80% by the end of March 2028, given that men's salary level is 100%.	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.
Chlorella Hak (クロレラ食品ハック)	Wholesale and retail trade	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：7.7t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　7.3t　(-1.4%) FY2024　6.9t　(-6.8%) FY2025　6.9t　(-6.8%)	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.
FUKUSENDO (有限会社福仙堂)	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce Fukusendo Real Estate's greenhouse gas emissions by 2.7% per year as a percentage of sales, based on the fiscal year ending August 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.
Makes Co.,Ltd.	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per year based on FY2024/5	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.
ALINCO INCORPORATED	Others (including service industry)	Kansai Mirai Bank, Limited	March, 2024	5 years	Rating & Investment Information, Inc.	1	billion yen	Reduce CO₂ emissions by 86.4 tons annually. 【Target】 CO₂ emissions (reduction) FY2023 1867.4ｔ (86.4ｔ) FY2024 1781.0ｔ (86.4ｔ) FY2025 1694.6ｔ (86.4ｔ) FY2026 1608.2ｔ (86.4ｔ) FY2027 1521.8ｔ (86.4ｔ)	The design will examine the achievement of the SPT each fiscal year and reduce the applicable interest rate if the SPT is achieved.	The borrower shall report to the lender on the status of achievement of the SPT in the immediately preceding period by the reporting deadline with respect to the status of reduction of CO₂. However, submission of materials to the lender shall not be required unless the lender publicizes the report, etc. on the lender's website, etc., and the lender approves the report.
GET-IT Co., Ltd.	Electronic components, devices, information equipment, etc.	Syndication method (Arranger:MUFG Bank, Ltd.) Sumitomo Mitsui Banking Corporation、Mizuho Bank, Ltd.	March, 2024	3 years	Rating & Investment Information, Inc.	1	billion yen	CO₂ reduction contribution through sales of reused server and network equipment actual result： FY2020　30,897 t-CO₂e FY2021　30,932 t-CO₂e FY2022　26,305 t-CO₂e 【Target】 FY2024　34,445 t-CO₂e FY2025　38,613 t-CO₂e FY2026　45,784 t-CO₂e	The design of the applicable interest rate to be increased if the SPT is not achieved will serve as an incentive to achieve the target. Achievement status will be determined by June after the end of FY2024 and FY2025, based on one year of actual results for each.	Get-It will submit actual performance figures for FY2024 and FY2025 to all lenders. In addition, once a year, the performance figures for each fiscal year will be disclosed on the website.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	The Chiba Bank, Ltd.	March, 2024	7 years	Rating & Investment Information, Inc.	0.1	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.	0.14	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.	0.15	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.	0.05	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.	0.05	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.	0.12	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.	0.08	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.
MIYAMOTO ELECTRIC HORN CO., LTD. (宮本警報器)	Manufacturing	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.2	billion yen	Intensity figures for greenhouse gas emissions (Scope 1 and 2) (actual result: FY2020　0.715, FY2021 0.669, FY2022 0.615) 【Target】 FY2024 0.692 FY2025 0.643 Fy2026 0.577 Fy2027 0.531 FY2028 0.525 FY2029 0.468	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
Nakagawakougyousyo Co.,Ltd.	Manufacturing	Daishi Hokuetsu Bank, Ltd	March, 2024	-	Daishi Hokuetsu Research & Consulting.Ltd.	0.1	billion yen	CO₂ emissions per sales(Scope1・2) (actual result：2021/Mar. 0.215t-CO₂/million yen) 【Target】 (t-CO₂/million yen) 2025/Mar. 0.137 2026/Mar. 0.134 2027/Mar. 0.131 2028/Mar. 0.128 2029/Mar. 0.127 2030/Mar. 0.125 2031/Mar. 0.124	The company 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.	The company is required to report to The Daishi Hokuetsu Bank once a year on the status of its achievement of the SPTs. By the due date of the SPTs report, the company is required to submit to The Daishi Hokuetsu Bank, in writing, materials that confirm its progress in achieving the SPTs, after verification by an independent third party, Daishi Hokuetsu Research & Consulting, Inc.
KOYANO.ss	Manufacturing	Tsukuba Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Increase in employment of foreign nationals with specific skills (target value：433% in 2034 compared to 2023)	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.
Otanitosou Inc.	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：10.2t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　11.2t　(-4.3%) FY2024　11.1t　(-5.1%) FY2025　11.0t　(-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.
Agri roots	Agriculture, forestry, fishing	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduce greenhouse gas emissions by 2.7% per fiscal year as a percentage of sales based on the fiscal year ending February 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.
AI Corporation	Transportation	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	Introduce at least one next-generation vehicle* each fiscal year beginning in FY2025/3 and increase the percentage of next-generation vehicles in our fleet to at least 60% by FY2029/3. *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.
CHUBU KOGYO CO., LTD.	Others (including service industry)	The Ogaki Kyoritsu Bank, Ltd	March, 2024	-	Rating & Investment Information, Inc.	0.1	billion yen	Reduction rate of CO₂ emissions (t-CO₂) in Scope 1 and 2 compared to FY2021: 37.6% reduction in FY2029 compared to FY2021 (actual result: FY2022 9.3%) 【Target for each fiscal year】 (reduction rate compared to FY2021) FY2023　 9.40% FY2024　14.10% FY2025　18.80% FY2026　23.50% FY2027　28.20% FY2028　32.90% FY2029　37.60%	Looking at the achievement status of the SPT each fiscal year, the applicable interest rate will be lowered if the SPT is achieved.	Chubu Kogyo shall submit a report to the Ogaki Kyoritsu Bank once a year that confirms the status of achievement of SPTs. The actual results of KPIs for each fiscal year shall be disclosed annually on its website.
NS Kouken Co. (NS光研)	Manufacturing	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 10.5 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　9.0t (－14.3%) FY2024　9.0t (－14.3%) FY2025　9.0t (－14.3%)	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.	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.
Yamato (倭)	Real estate and construction	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.	0.3	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.　　※	0.005	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.
Kozui Seizai Sho (有限会社洪水製材所)	Wholesale and retail trade	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 19.2 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　18.8t (－4.1%) FY2024　15.8t (－19.4%) FY2025　14.3t (－27.0%)	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.	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.
Fukada Co.,LTD	Others (including service industry)	The Bank of Kyoto, Ltd.	March, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：15.0t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　14.8t　(-1.3%) FY2024　14.4t　(-4.0%) FY2025　14.3t　(-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.
SK .,LTD	Others (including service industry)	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
Tonan Works Ltd. (有限会社塔南製作所)	Manufacturing	Kyoto Chuo Shinkin Bank	March, 2024	-	Japan Credit Rating Agency, Ltd.　※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year: 79.0 t) 【Target】 (Figures in parentheses indicate reduction rate) FY2023　73.1 t (-7.5%) FY2024　73.1 t (-7.5%) FY2025　73.1 t (-7.5%)	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.	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.
Abe Kenchiku Kogyo Co. (有限会社阿部建築工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　4.66　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.
ADVANCE	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　22.3260　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　21.7232　(▲2.7%) FY2024　21.1204　(▲5.4%) FY2025　20.5176　(▲8.1%) FY2026　19.9148　(▲10.8%) FY2027　19.3120　(▲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.
AFB	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 56.352　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　53.309　(▲5.4%) FY2025　51.788　(▲8.1%) FY2026　50.266　(▲10.8%) FY2027　48.745　(▲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.
Agel Corporation (アゲル)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Percentage of ZEH homes constructed (%) (actual result：FY2022　16%) 【Target】 FY2024　39% FY2025　50% FY2026　60% FY2027　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.
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.
BEST Medical Corporation (ＢＥＳＴメディカル)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 9.2094　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　8.9608　(▲2.7%) FY2024　8.7121　(▲5.4%) FY2025　8.4635　(▲8.1%) FY2026　8.2148　(▲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.
Care Unity Medical Corporation (医療法人社団ケア・ユニティ)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.5676　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.4172　(▲2.7%) FY2024　5.2669　(▲5.4%) FY2025　5.1166　(▲8.1%) FY2026　4.9663　(▲10.8%) FY2027　4.8159　(▲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.
CARINC	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	Proportion of next-generation vehicles in sales volume (actual result：FY2022　24.09%) 【Target】 FY2023 26.65% FY2024 29.21% FY2025 31.77% FY2026 34.33% FY2027 36.89%	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.
D.P.P. Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　14.126　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.
Daiei Ironworks Co. (大栄鉄工所)	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 12.4945　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　12.1572　(▲2.7%) FY2024　11.8198　(▲5.4%) FY2025　11.4825　(▲8.1%) FY2026　11.1451　(▲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.
EMY	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023 4.0672　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Flutie Bridge Japan Co. (フルーティーブリッジ・ジャパン)	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 6.2824　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　5.9431　(▲5.4%) FY2025　5.7735　(▲8.1%) FY2026　5.6039　(▲10.8%) FY2027　5.4343　(▲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.
Fujie Wood Works Co. (藤江木工所)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 17.8990　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　17.4158　(▲2.7%) FY2025　16.9325　(▲5.4%) FY2026　16.4492　(▲8.1%) FY2027　15.9659　(▲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.
GSB-C	Transportation	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 137.463　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　133.751　(▲2.7%) FY2024　130.040　(▲5.4%) FY2025　126.328　(▲8.1%) FY2026　122.617　(▲10.8%) FY2027　118.905　(▲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.
Hatch Out	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2022 level by FY2031. (actual result：FY2023　17.654 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Heart Hikkoshi Center Co., Ltd.	Transportation	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.18	billion yen	SPT①：Increase the percentage of environmentally friendly vehicles in the fleet to 100% by the end of FY2032 (actual result：FY2022　 67.99%) 【Target for each fiscal year】 FY2023　71.22 % FY2024　74.45 % FY2025　77.68 % FY2026　80.91 % FY2027　84.14 % FY2028　87.37 % FY2029　90.60 % FY2030　93.83 % FY2031　97.06 % FY2032　100.00% SPT②：Increase the number of environmentally friendly vehicles in our fleet to 478 or more by the end of 2032 (actual result：FY2022　325 cars) 【Target for each fiscal year】 FY2023　341 cars FY2024　356 cars FY2025　372 cars FY2026　387 cars FY2027　403 cars FY2028　418 cars FY2029　434 cars FY2030　449 cars FY2031　464 cars FY2032　478 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.
imayama co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.6233　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.4715　(▲2.7%) FY2024　5.3197　(▲5.4%) FY2025　5.1679　(▲8.1%) FY2026　5.0160　(▲10.8%) FY2027　4.8642　(▲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.
Implot Agent.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 4.8817　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　4.6181　(▲5.4%) FY2025　4.4863　(▲8.1%) FY2026　4.3545　(▲10.8%) FY2027　4.2226　(▲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.
Isotani Interior Design Inc. (礒谷内装)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 10.5738　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　10.2883　(▲2.7%) FY2024　10.0028　(▲5.4%) FY2025　9.7173　(▲8.1%) FY2026　9.4318　(▲10.8%) FY2027　9.1463　(▲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.
Ito Shoten Co. (井東商店)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 41.8368　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　39.5777　(▲5.4%) FY2025　38.4481　(▲8.1%) FY2026　37.3185　(▲10.8%) FY2027　36.1889　(▲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.
IZUMIYA Co.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　 20.8346　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　20.2720　(▲2.7%) FY2024　19.7095　(▲5.4%) FY2025　19.1470　(▲8.1%) FY2026　18.5844　(▲10.8%) FY2027　18.0219　(▲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.
JECT ONE CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduction of CO₂ emissions per 100 million yen in sales from its own business activities	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.
Johoku Kogyo Co. (城北工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.4711　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.3234　(▲2.7%) FY2024　5.1756　(▲5.4%) FY2025　5.0279　(▲8.1%)	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.
KANKIKU MEIJYO.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2023 level by FY2030. (actual result：FY2023　56.5697　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲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.
Kasei Work Assist Co. (加勢ワークアシスト)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 13.5063　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　13.1416　(▲2.7%) FY2025　12.7770　(▲5.4%) FY2026　12.4123　(▲8.1%) FY2027　12.0476　(▲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.
KEIYO-KOUSAN Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 21.4652　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　20.8857　(▲2.7%) FY2024　20.3061　(▲5.4%) FY2025　19.7266　(▲8.1%) FY2026　19.1470　(▲10.8%) FY2027　18.5674　(▲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.
Kemigawa Reform Kogyo Co. (検見川リフォーム工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 14.6273　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　14.2324　(▲2.7%) FY2024　13.8374　(▲5.4%) FY2025　13.4425　(▲8.1%) FY2026　13.0476　(▲10.8%) FY2027　12.6526　(▲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.
Kimura Welding Industry Co. (有限会社木村溶接工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2021 38.0118　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2021) FY2023　22.4795 (▲40.86%) FY2024　22.0888 (▲41.89%) FY2025　21.6982 (▲42.92%) FY2026　21.3076 (▲43.94%)	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.
Kohzankai Medical Corporation (医療法人社団晃山会)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per hospital bed to ▲13.5% of FY2022 by FY2027 (actual result：FY2022　3.0832　t-CO₂/100 million yen) 【Target for each fiscal year】 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.
Komejirushi Corporation (米印)	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.16	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　487.88　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.
kowagishi Labolatory Co.,Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　18.589　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.
Kyoei Kogyo Co. (共栄工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.18	billion yen	Reduce CO₂ emissions of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　2.8903　t-CO₂) 【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.
Kyoei Land Co. (共栄土地)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　26.3620　t-CO₂) 【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.
LAGOM	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 25.1743　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　24.4946　(▲2.7%) FY2024　23.8149　(▲5.4%) FY2025　23.1352　(▲8.1%) FY2026　22.4555　(▲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.
LEALE,Inc.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	-	-	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 1.8658　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.8154　(▲2.7%) FY2024　1.7651　(▲5.4%) FY2025　1.7147　(▲8.1%) FY2026　1.6643　(▲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.
LEETECX Inc.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 13.9287　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　13.5526　(▲2.7%) FY2024　13.1765　(▲5.4%) FY2025　12.8005　(▲8.1%) FY2026　12.4244　(▲10.8%) FY2027　12.0483　(▲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.
LifeLine CORPORATION	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2022 level by FY2031. (actual result：FY2022　 13.3210 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.
LINER Advertising Inc. (ＬＩＮＥＲ広告社)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	SPT①：Increase the percentage of environmentally friendly vehicles in the fleet to 43.84% or more by the end of FY2032 (actual result：FY2022　43.84%) 【Target for each fiscal year】 FY2023　14.77% FY2024　18.00% FY2025　21.23% FY2026　24.46% FY2027　27.69% FY2028　30.92% FY2029　34.15% FY2030　37.38% FY2031　40.61% FY2032　43.84% SPT②：Increase the number of environmentally friendly vehicles in our fleet to 23 or more by the end of 2032 (actual result：FY2022　6 cars) 【Target for each fiscal year】 FY2023　8 cars FY2024　10 cars FY2025　12 cars FY2026　13 cars FY2027　15 cars FY2028　17 cars FY2029　18 cars FY2030　20 cars FY2031　22 cars FY2032　23 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.
Medical Corporation Fussa Kai (医療法人社団福生会)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 799.50　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　756.33　(▲5.4%) FY2025　734.74　(▲8.1%) FY2026　713.15　(▲10.8%) FY2027　691.57　(▲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.
Medical Corporation Hikari Dental Clinic (医療法人社団ひかり歯科クリニック)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　12.8995　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.
Meiseikai Medical Corporation (医療法人明星会)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.11	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　575.496　t-CO₂) 【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.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Mizuho Trust & Banking Co., Ltd.	March, 2024	9 years	Rating & Investment Information, Inc.	0.06	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.
Mitsuwa Corporation (みつわ)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　98.839　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.
Mizoguchi Farm Corporation (ミゾグチファーム)	Agriculture, forestry, fishing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 24.6337　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　23.9685　(▲2.7%) FY2024　23.3034　(▲5.4%) FY2025　22.6383　(▲8.1%) FY2026　21.9732　(▲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.
MORISHOJI.CO., LTD.	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 423.49　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　412.06　(▲2.7%) FY2024　400.62　(▲5.4%) FY2025　389.19　(▲8.1%) FY2026　377.75　(▲10.8%) FY2027　366.32　(▲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.
Morral Co., Ltd.	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023 　33.843　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Musashi Corporation (武蔵コーポレーション)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.18	billion yen	CO₂ emissions per 100 million yen of group sales (t-CO₂/100 million yen) (actual result：FY2022　0.68466　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.66618　(▲2.7%) FY2024　0.64769　(▲5.4%) FY2025　0.62921　(▲8.1%) FY2026　0.61072　(▲10.8%) FY2027　0.59223　(▲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.
Mutsumi Sangyo Co. (むつみ産業)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 106.319　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　103.449　(▲2.7%) FY2024　100.578　(▲5.4%) FY2025　97.707　(▲8.1%) FY2026　94.837　(▲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.
My Home Techno Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 3.4769　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.383　(▲2.7%) FY2024　3.2891　(▲5.4%) FY2025　3.1952　(▲8.1%) FY2026　3.1014　(▲10.8%) FY2027　3.0075　(▲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.
MYCOM	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.2	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 83.2745　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　81.0261　(▲2.7%) FY2024　78.7777　(▲5.4%) FY2025　76.5293　(▲8.1%) FY2026　74.2808　(▲10.8%) FY2027　72.0324　(▲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.
Nagashima Chemical Industry Incorporated	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 1t recycled amount (t-CO₂/t) (actual result：FY2022 180.806　t-CO₂/t) 【Target for each fiscal year】 (t-CO₂/t、figures in parentheses indicate reduction rate compared to FY2022) FY2023　175.924　(▲2.7%) FY2024　171.042　(▲5.4%) FY2025　166.161　(▲8.1%) FY2026　161.279　(▲10.8%) FY2027　156.397　(▲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.
Nakagawa Corporation (中川)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 9.9075　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　9.6400　(▲2.7%) FY2024　9.3725　(▲5.4%) FY2025　9.1050　(▲8.1%) FY2026　8.8375　(▲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.
Network D Corporation	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 18.0788　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　17.5906　(▲2.7%) FY2024　17.1025　(▲5.4%) FY2025　16.6144　(▲8.1%) FY2026　16.1263　(▲10.8%) FY2027　15.6381　(▲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.
NEXT Co., Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　108.303　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.
Nippon trading co. (日本貿易)	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2022 level by FY2031. (actual result：FY2022　3.4523 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.
Okabayashi Turigu.	Wholesale and retail trade	The Hyakujushi Bank, Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
Otsu-Medical Co.Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 3.2125　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.1257　(▲2.7%) FY2024　3.0390　(▲5.4%) FY2025　2.9523　(▲8.1%) FY2026　2.8655　(▲10.8%) FY2027　2.7788　(▲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.
PONETEC,CO.,LTD.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 1.5722　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.5297　(▲2.7%) FY2024　1.4873　(▲5.4%) FY2025　1.4448　(▲8.1%) FY2026　1.4024　(▲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.
Project M Corporation (プロジェクトＭ)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduction rate of food waste generation (%) (actual result：FY2023 Amount of food waste generated by the izakaya "Yotteba" operated by the company 1,014.06 ㎏) 【Target for each fiscal year】 (compared to FY2023) FY2024▲1.7% FY2025▲3.4% FY2026▲5.1% FY2027▲6.8%	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.
REAL CUBE Inc.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 0.2450　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　0.2384　(▲2.7%) FY2025　0.2318　(▲5.4%) FY2026　0.2252　(▲8.1%) FY2027　0.2186　(▲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.
RK Logistic Co. (ＲＫ・ロジスティック)	Transportation	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　124.0501　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.
Salon Navi Corporation (サロンナビ)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 2.2155　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　2.1557　(▲2.7%) FY2025　2.0959　(▲5.4%) FY2026　2.0361　(▲8.1%) FY2027　1.9762　(▲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.
Sanwa Kogyosho Corporation (三和工業所)	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　52.427　(▲5.4%) FY2025　50.931　(▲8.1%) FY2026　49.435　(▲10.8%) FY2027　47.938　(▲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.
Seiwa Bussan Corporation (正和物産)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲16.2% of FY2023 level by FY2029. (actual result：FY2023　44.6219　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲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.
Sekiguchi corporation (セキグチ)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 34.3328　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　33.4058　(▲2.7%) FY2024　32.4789　(▲5.4%) FY2025　31.5519　(▲8.1%) FY2026　30.6249　(▲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.
Service (セルビス)	Wholesale and retail trade	The Gunma Bank,Ltd.	March, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
SHIMAYOSHI (シマヨシ)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.19	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　 12.6516　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.
Shin Nihon Sanki Co. (新日本三喜)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	SPT① Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022 27.7667　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% SPT② Increase the cumulative power generation capacity of solar power generation equipment to 237,173kW by the end of FY2032 (actual result：until the end of September 2023 123,784kW) 【Target for each fiscal year】 FY2023 135,122 kW FY2024 146,461 kW FY2025 157,800 kW FY2026 169,139 kW FY2027 180,478 kW FY2028 191,817 kW FY2029 203,156 kW FY2030 214,495 kW FY2031 225,834 kW FY2032 237,173 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.
Shinei Sangyo Co. (有限会社新栄産業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　20.9495　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.
SHINSHOWA CORPORATION	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Cumulative power generation capacity of self-consumption solar power generation equipment constructed by the company (kW) 【Target】 FY2024 1932.64 kW FY2025 3432.64 kW FY2026 5432.64 kW FY2027 8132.64 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.
Shintomi Iron Manufacturing Co., Ltd.	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.436	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　13.4773　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.
Shinwa SHOJI Co.,Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 27.623　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　26.877　(▲2.7%) FY2024　26.132　(▲5.4%) FY2025　25.386　(▲8.1%) FY2026　24.640　(▲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.
SHIRASAKA	Energy	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Cumulative power generation capacity of self-consumption solar power generation equipment constructed by the company (kW) (actual result：FY2023 40,021kw) 【Target】 FY2024 43,687 kw FY2025 47,353 kw FY2026 51,019 kw FY2027 54,685 kw FY2028 58,351 kw FY2029 62,017 kw FY2030 65,683 kw FY2031 69,349 kw FY2032 73,015 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.
Smart Housing Co. (スマートハウジング)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.231	billion yen	Reduce CO₂ emissions per employee (full-time employee) to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　2.7629 t-CO₂/人) 【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.
SODEN Inc.	Electronic components, devices, information equipment, etc.	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Increase the cumulative number of EV charging equipment constructed by the company to 8,789 or more by the end of FY2027. 【Target for each fiscal year】 FY2023　368 units FY2024　1886 units FY2025　3838 units FY2026　6282 units FY2027　8789 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.
Sugawara Gikan Co. (菅原技官)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.15	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023 　9.7431　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Sun Village Corporation (サンヴィレッジ)	Energy	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.3	billion yen	Cumulative power generation capacity (MW) of solar power generation equipment constructed by the company (MW) 【Target】 FY2024　130MW FY2025 165MW	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.
SUNRISE CORPORATION.	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2023 6.5504　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2023) FY2024　6.3735　(▲2.7%) FY2025　6.1967　(▲5.4%) FY2026　6.0198　(▲8.1%) FY2027　5.8430　(▲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.
TAIKI-RealEstate inc.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 16.501　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　16.055　(▲2.7%) FY2024　15.610　(▲5.4%) FY2025　15.164　(▲8.1%) FY2026　14.719　(▲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.
Tensan Corporation (テンサン)	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.27	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 14.9680　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　14.5638　(▲2.7%) FY2024　14.1597　(▲5.4%) FY2025　13.7555　(▲8.1%) FY2026　13.3514　(▲10.8%) FY2027　12.9473　(▲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.
TOKATSU Memory, Ltd. (有限会社東葛メモリー)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 24.5609　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　23.2346　(▲5.4%) FY2025　22.5715　(▲8.1%)	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.
Tokyo Reikaki Kogyo Co. (東京冷化機工業)	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 16.1351　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2024　15.2638　(▲5.4%) FY2025　14.8281　(▲8.1%) FY2026　14.3925　(▲10.8%) FY2027　13.9569　(▲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.
Trust Home Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　0.6755　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.
Tuna Supply Co. (ツナサプライ)	Wholesale and retail trade	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2023 0.28096　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2023) FY2024　0.27337　(▲2.7%) FY2025　0.26579　(▲5.4%) FY2026　0.25820　(▲8.1%) FY2027　0.25061　(▲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.
UNION TEC CO., LTD	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 68.335　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　66.49　(▲2.7%) FY2024　64.645　(▲5.4%) FY2025　62.800　(▲8.1%) FY2026　60.954　(▲10.8%) FY2027　59.109　(▲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.
Watanabe Reishoku Co. Ltd.	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.5	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2022 level by FY2029. (actual result：FY2022 21.2725　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.
WAYO CO.,LTD.	Manufacturing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 5.455　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　5.308　(▲2.7%) FY2024　5.16　(▲5.4%) FY2025　5.013　(▲8.1%) FY2026　4.866　(▲10.8%) FY2027　4.718　(▲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.
Yamani Forest Products Co. (山二林産)	Agriculture, forestry, fishing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.16	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022 30.401　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.
Yamashira Sangyo Co. (山白産業)	Others (including service industry)	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 106.463　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　103.589　(▲2.7%) FY2024　100.714　(▲5.4%) FY2025　97.840　(▲8.1%) FY2026　94.965　(▲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.
Yamasho Co.,LTD.	Agriculture, forestry, fishing	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.12	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 184.811　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　179.821　(▲2.7%) FY2024　174.831　(▲5.4%) FY2025　169.841　(▲8.1%) FY2026　164.851　(▲10.8%) FY2027　159.861　(▲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.
Yamasuzu Transportation Co. (山鈴運輸)	Transportation	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.13	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022 236.3902　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.
Yo kawara kogyo (楊瓦工業)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 17.1906　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　17.4158　(▲2.7%) FY2024　16.9325　(▲5.4%) FY2025　16.4492　(▲8.1%) FY2026　15.9659　(▲10.8%) FY2027　15.9659　(▲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.
YOSHIMITSU CONSTRUCTION	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022 12.8951　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　12.5469　(▲2.7%) FY2024　12.1988　(▲5.4%) FY2025　11.8506　(▲8.1%) FY2026　11.5024　(▲10.8%) FY2027　11.1543　(▲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.
Yushin Corporation (友心)	Real estate and construction	The Chiba Bank, Ltd.	March, 2024	-	Chibagin Research Institute Corporation	0.1	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022 72.4344　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.
Kantobutsuryu Ltd.	Transportation	Tsukuba Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	Reduction of CO₂ emissions from vehicles 【Target】 46% reduction in 2028 (410.4 t-CO₂ reduction) (compared to 2023)	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.
Azami growing farm (あざみ育成場)	Food, Beverages, Tobacco, etc.	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
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.
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.
IGUCHI ISSEI CO. LTD.	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
JYOYO MAINTENANCE CO.,LTD.	Others (including service industry)	Tsukuba Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc.※	-	-	Increase in the percentage of next-generation vehicles in sales fleet (KPI) 【Target】2031 73% increase (compared to 2024)	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 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.
Komatsu sharyo industry (小松車輌工業)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
KURABO INDUSTRIES LTD.	Manufacturing	The Hyakujushi Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
MUGEN ESTATE Co., Ltd.	Real estate and construction	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
Osawa (オオサワ)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
Seimo yakuhin (西毛薬品)	Wholesale and retail trade	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
Terra.Co.,Ltd	Wholesale and retail trade	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
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.
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.
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.
Tsujimura Construction CO.LTD	Manufacturing	The Hyakujushi Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
YONKEN-Plant Co., Ltd.	Others (including service industry)	The Hyakujushi Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
Eikyu (栄久)	Others (including service industry)	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
KANKYO　STATION　CORPORATION	Real estate and construction	The Gunma Bank,Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.
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.
Sugitec Ltd. (有限会社スギテック)	Others (including service industry)	The Bank of Kyoto, Ltd.	February, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：14.6t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　14.0t　(-4.1%) FY2024　13.9t　(-4.8%) FY2025　13.8t　(-5.5%)	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.
Sugaya Shoji (有限会社　菅谷商事)	Agriculture, forestry, fishing	Tsukuba Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc.　※	-	-	Reduction of fuel consumption as percentage of sales (KPI) 【Target】2030　13.19% (reduction rate 46%)	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.
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.
Zoi-design	Real estate and construction	Tsukuba Bank, Ltd.	February, 2024	-	Rating & Investment Information, Inc. ※	-	-	①An increase in the number of vacant houses purchased, renovated and sold ②An increase in the number of vacant properties renovated and sold through brokerage (target value:　Cumulative total of 100 cases in 2038)	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.
AHC Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	2.8	billion yen	Cumulative number of home EV charging equipment sold by the company (units) (actual result：FY2022　1,881 units) 【Target for each fiscal year】 FY2023　2105 units FY2024　2329 units FY2025　2553 units FY2026　2777 units FY2027　3001 units FY2028　3225 units FY2029　3449 units FY2030　3673 units FY2031　3897 units FY2032　4121 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.
Aoi Sangyo Co. (アオイ産業)	Wholesale and retail trade	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	3	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　0.66236　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　0.64447　(▲2.7%) FY2024　0.62659　(▲5.4%) FY2025　0.60871　(▲8.1%) FY2026　0.59082　(▲10.8%) FY2027　0.57294　(▲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.
Aspirare	Wholesale and retail trade	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　2.3493　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　2.2859　(▲2.7%) FY2024　2.2224　(▲5.4%) FY2025　2.159　 (▲8.1%) FY2026　2.0956　(▲10.8%) FY2027　2.0321　(▲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.
AUTO LINKS JAPAN	Wholesale and retail trade	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　1.6902　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.
Best Land Chiba Co. (ベストランド千葉)	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	2	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2022 level by FY2031. (actual result：FY2022　 2.1102 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.
CRAFT WORK Co.,Ltd.	Manufacturing	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　118.686　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.
Daiichi Kyoso Construction Co. (第一共創建設)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2022 level by FY2031. (actual result：FY2022　 16.922 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.
Family Corporation Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per billion yen of sales (t-CO₂/1 billion yen) (actual result：FY2022　　3.2967　t-CO₂/1 billion yen) 【Target for each fiscal year】 (t-CO₂/1 billion yen, figures in parentheses indicate reduction rate compared to FY2022) FY2023　3.2077　(▲2.7%) FY2024　3.1187　(▲5.4%) FY2025　3.0297　(▲8.1%) FY2026　2.9407　(▲10.8%) FY2027　2.8516　(▲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.
Gojoh	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2020 　9.4437　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2020) FY2023　8.1645 (▲13.55%) FY2024　8.0381 (▲14.88%) FY2025　7.9117 (▲16.22%) FY2026　7.7853 (▲17.56%) FY2027　7.6589 (▲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.
Happy Nurses (ハッピーナース)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1.6	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　7.3030　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.
HirochiTrading Co. (ヒロチー商事)	Wholesale and retail trade	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 　41.5344　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2023　40.4129　(▲2.7%) FY2024　39.2915　(▲5.4%) FY2025　38.1701　(▲8.1%) FY2026　37.0486　(▲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.
Juzensha Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲24.3% of FY2023 level by FY2032. (actual result：FY2023　21.3614　t-CO₂/100 million yen) 【Target for each fiscal year】 FY2024　▲2.7% FY2025　▲5.4% FY2026　▲8.1% FY2027　▲10.8% FY2028　▲13.5% FY2029　▲16.2% FY2030　▲18.9% FY2031　▲21.6% FY2032　▲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.
Kawamasa Kikou Co. (川正機工)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　128.570　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.
KUMAGAI CO., LTD.	Manufacturing	Daishi Hokuetsu Bank, Ltd	February, 2024	-	Rating & Investment Information, Inc.	0.5	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.
Manzai Motor Co., Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	February, 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　123.867　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　120.522　(▲2.7%) FY2024　117.178　(▲5.4%) FY2025　113.833　(▲8.1%) FY2026　110.489　(▲10.8%) FY2027　107.145　(▲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.
Mitsui Fudosan Logistics Park Inc.	Finance (including REITs)	Daishi Hokuetsu Bank, Ltd	February, 2024	7 years	Rating & Investment Information, Inc.	1	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.	0.5	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.	1.7	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)	The Joyo Bank, Ltd.	February, 2024	8 years	Rating & Investment Information, Inc.	1	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.	1	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.	1.5	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.	0.7	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.	1.2	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.
Nakamura Co.Ltd.	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2020 　154.82　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2020) FY2023　142.28　(▲8.1%) FY2024　138.1　(▲10.8%) FY2025　133.92　(▲13.5%) FY2026　129.74　(▲16.2%) FY2027　125.56　(▲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.
Next Step Corporation (ネクステップ)	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	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　11.5886　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.
S.K.R	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	SPT①：Reduce CO₂ emissions to ▲27.0% of FY2022 level by FY2032. (actual result：FY2022　365.01　t-CO₂) 【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% SPT②：Increase the percentage of environmentally friendly vehicles in the fleet to 100% by the end of FY2032 (actual result：FY2022　 71.43%) 【Target for each fiscal year】 FY2024 74.66% FY2025 77.89% FY2026 81.12% FY2027 84.35% FY2028 87.58% FY2029 90.81% FY2030 94.04% FY2031 97.27% FY2032 100.00% SPT③：Increase the number of environmentally friendly vehicles in the fleet to 19 or more by the end of 2032 (actual result：FY2022　 10 cars) 【Target for each fiscal year】 FY2024　11 cars FY2025　12 cars FY2026　13 cars FY2027　14 cars FY2028　15 cars FY2029　16 cars FY2030　17 cars FY2031　18 cars FY2032　19 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.
SEKINAGA Co.,Ltd.	Wholesale and retail trade	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲18.9% of FY2022 level by FY2029. (actual result：FY2022　 7.5279　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%	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.
SHIRAKO Corporation (シラコ)	Manufacturing	The Chiba Bank, Ltd.	February, 2024	-	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　22.094　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.
Shori Corporation (ショウリ)	Others (including service industry)	The Chiba Bank, Ltd.	February, 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　26.2092　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　25.5015　(▲2.7%) FY2024　24.7939　(▲5.4%) FY2025　24.0862　(▲8.1%) FY2026　23.3786　(▲10.8%) FY2027　22.6709　(▲13.5%) FY2028　21.9633　(▲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.
Sunny Staff Corporation (サニースタッフ)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1.5	billion yen	Reduce CO₂ emissions per 100 million yen of sales to -27.0% of FY2022 level by FY2032 (actual result：FY2022　12.4744　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.
Taikou Transportation Co. (大光輸送)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　263.282　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　256.173　(▲2.7%) FY2024　249.064　(▲5.4%) FY2025　241.956　(▲8.1%) FY2026　234.847　(▲10.8%) FY2027　227.739　(▲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.
Taira Jyuken (平住建)	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　1.4415　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　1.4026　(▲2.7%) FY2024　1.3636　(▲5.4%) FY2025　1.3247　(▲8.1%) FY2026　1.2858　(▲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.
Tanaka Seiki (田中精機)	Manufacturing	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1.2	billion yen	Reduce CO₂ emissions per 100 million yen in sales to ▲29.70% of FY2021 level by FY2032. (actual result：FY2021 　 46.631 t-CO₂/100 million yen) 【Target for each fiscal year】 FY2023　▲11.24% FY2024　▲13.29% FY2025　▲15.34% FY2026　▲17.39% FY2027　▲19.44% FY2028　▲21.50% FY2029　▲23.55% FY2030　▲25.60% FY2031　▲27.65% FY2032　▲29.70%	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.
Uchiyama Electric Manufacturing Co. (内山電機製作所)	Electronic components, devices, information equipment, etc.	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions per 100 million yen of sales (t-CO₂/100 million yen) (actual result：FY2022　18.4122　t-CO₂/100 million yen) 【Target for each fiscal year】 (t-CO₂/100 million yen、figures in parentheses indicate reduction rate compared to FY2022) FY2023　17.9151　(▲2.7%) FY2024　17.418　(▲5.4%) FY2025　16.9208　(▲8.1%) FY2026　16.4237　(▲10.8%) FY2027　15.9266　(▲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.
Yellow Capital Orchestra (イエローキャピタルオーケストラ)	Real estate and construction	The Chiba Bank, Ltd.	February, 2024	-	Chibagin Research Institute Corporation	1	billion yen	CO₂ emissions (t-CO₂) (actual result：FY2022 　28.9611　t-CO₂) 【Target】 (t－CO₂、figures in parentheses indicate reduction rate compared to FY2022) FY2024　27.3972　(▲5.4%) FY2025　26.6153　(▲8.1%) FY2026　25.8333　(▲10.8%) FY2027　25.0514　(▲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.
Yoshimura Construction Co. (吉村建設)	Others (including service industry)	The Chiba Bank, Ltd.	February, 2024	-	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　12.3874　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.
&Do Holdings Co.,Ltd.	Real estate and construction	The Kiyo Bank, Ltd.	January, 2024	2.8 years	Rating & Investment Information, Inc.	0.5	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.
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.
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.
Kawasaki Heavy Industries, Ltd.	Transportation Machinery	Sumitomo Mitsui Banking Corporation	January, 2024	5 years	Japan Credit Rating Agency, Ltd.	4.5	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.	0.6	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.	0.1	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.	0.6	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.	0.1	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.	1	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.	0.5	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.
Kyoto Kaneyoshi Co.,Ltd. (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.	0.1	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.　　※	0.1	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.	0.09	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.
Wescom co., ltd. (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.
KAMADEN CO.,LTD	Others (including service industry)	The Bank of Kyoto, Ltd.	January, 2024	-	Japan Credit Rating Agency, Ltd.※	-	-	Reduction of CO₂ emissions from business activities (Actual emissions in base year：6.8t) 【Targets】 (Figures in parentheses indicate reduction rate) FY2023　　6.6t　(-4.3%) FY2024　　6.5t　(-5.8%) FY2025　　6.4t　(-7.2%)	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.
LUMBERTEC (ランバーテック)	Real estate and construction	The Gunma Bank,Ltd.	January, 2024	-	Rating & Investment Information, Inc. ※	-	-	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.	0.05	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	0.1	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	0.12	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	0.1	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	0.15	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	0.2	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	0.35	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	0.18	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	0.1	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	0.3	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	0.1	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	0.1	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	0.1	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	0.134	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	0.15	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	-	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.
ecoshome (エコスホーム)	Real estate and construction	Tsukuba Bank, Ltd.	December, 2023	-	-	-	-	Increase in the number of ZEH buildings as a proportion of construction orders（KPI）【Target】2028　80%	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	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.
Koike Juken (小池住建)	Real estate and construction	Tsukuba Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	Increase the production volume of in-house laminated wood (which will become sales volume due to made-to-order production) to contribute to the reduction of CO₂ emissions: Increase by 142.5% in 2028 compared to 2023 (38% reduction in CO₂)	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.
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.
Nippon Kouatsu Electric Co. (日本高圧電気)	Manufacturing	THE OKAZAKI SHINKIN BANK	December, 2023	-	Rating & Investment Information, Inc. ※	0.1	billion yen	Working to reduce greenhouse gas emissions by installing solar carports	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate will not be further reduced when the SPTs are achieved for two or more consecutive years, and the reduced rate will continue to apply. When the SPTs are not achieved, the interest rate will be returned to the initial level.	The borrower shall report the status of achievement of the SPTs to the business office of the Bank once a year in principle until the borrowing is fully repaid, in accordance with the terms and conditions of the MOU. The report shall also include prima facie evidence and data necessary for the verification work. The contents of the report and prima facie evidence will be shared with the Branch Support Department 2 and third-party organizations such as the borrower's tax advisor who conducts the verification work. The contents of the reporting shall not be disclosed.
Toyu Kogyo (豊裕工業)	Real estate and construction	The Gunma Bank,Ltd.	December, 2023	-	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.
TSUKASA PETCO Ltd.	Wholesale and retail trade	The Gunma Bank,Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	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	-	Rating & Investment Information, Inc. ※	-	-	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	-	Rating & Investment Information, Inc. ※	-	-	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	-	Rating & Investment Information, Inc. ※	-	-	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	-	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.
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	-	Rating & Investment Information, Inc. ※	-	-	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.
Environmental Measurement Services, Inc.	Others (including service industry)	Tsukuba Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc.※	-	-	① Number of sales of in-house product, simplified water quality test kits（KPI） ② Number of orders for water quality environmental measurement and analysis（KPI）【Target】① 2030　766 items　　②2030年　18,703 orders	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.
Human Care Project (ヒューマンケア企画)	Others (including service industry)	The Gunma Bank,Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	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	Rating & Investment Information, Inc. ※	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.
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.
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.
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.
Style Design	Real estate and construction	Tsukuba Bank, Ltd.	December, 2023	-	Rating & Investment Information, Inc. ※	-	-	① Increase in the percentage of orders for certified excellent long-term housing: 50% by 2030 ② Increase in the percentage of ZEH and ZEH-level energy-efficient housing in orders received: 100% by 2030	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.
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	-	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.
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	-	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.
Eisai Co., Ltd.	Others (including service industry)	Syndication method (Arranger:Mizuho Bank, Ltd.)39 finantial institutions	December, 2023	-	Rating & Investment Information, Inc.	50	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	December, 2023	-	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.	December, 2023	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	December, 2023	5 years	Rating & Investment Information, Inc. ※	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	0.1	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	0.1	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	0.115	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	0.2	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	0.	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	0.13	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	0.1	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	0.1	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	0.15	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	0.2	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	0.1	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	0.1	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	0.11	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	0.1	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	0.2	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	0.1	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	0.15	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	0.3	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	0.1	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	0.1	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	0.1	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	Food, Beverages, Tobacco, etc.	The Chiba Bank, Ltd.	December, 2023	-	Chibagin Research Institute Corporation	0.1	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	0.1	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	0.2	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	0.3	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	0.19	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	0.13	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	0.1	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	0.16	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	0.1	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	0.2	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	0.1	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	0.1	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	0.1	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	0.1	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.	November, 2023	-	Rating & Investment Information, Inc. ※	-	-	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、	November, 2023	-	Rating & Investment Information, Inc.	2	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	-	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.
Japan Real Estate Investment Corporation	Finance (including REITs)	Saitama Resona Bank,Limited	November, 2023	10 years	Japan Credit Rating Agency, Ltd. ※	5	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.	2	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. ※	2	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. ※	10	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．	November, 2023	-	Shigagin Keizai Bunka Center CO.,LTD.	0.1	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.	November, 2023	-	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.	November, 2023	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.
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	November, 2023	-	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.
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.
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．	November, 2023	4.17 years	Rating & Investment Information, Inc.	2.2	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)	November, 2023	-	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	November, 2023	-	Japan Credit Rating Agency, Ltd.	14.5	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	-	Rating & Investment Information, Inc. ※	-	-	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.	November, 2023	-	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	-	Rating & Investment Information, Inc. ※	-	-	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.	November, 2023	-	Rating & Investment Information, Inc.	1.8	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	0.128	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	0.1	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	0.1	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	0.1	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	0.1	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	0.2	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	0.1	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	0.1	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	0.1	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	0.1	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	0.3	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	0.2	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	0.1	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	0.1	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	0.15	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	0.15	billion yen	SPT①　Number of vacant houses put to effective use (actual result：FY2022　 6 houses) 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	0.11	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	0.1	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	0.2	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	0.1	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	0.1	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	0.1	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	0.25	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	0.1	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.	October, 2023	-	Chibagin Research Institute Corporation	0.13	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.	October, 2023	3 years	Shinkin Economic Research Institute.	0.1	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.
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.	October, 2023	-	Chibagin Research Institute Corporation	0.1	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	-	Rating & Investment Information, Inc. ※	-	-	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.	October, 2023	-	Chibagin Research Institute Corporation	0.2	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.
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.
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.	October, 2023	-	Chibagin Research Institute Corporation	0.1	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.	October, 2023	-	Chibagin Research Institute Corporation	0.2	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.	October, 2023	-	Chibagin Research Institute Corporation	0.13	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	October, 2023	-	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	-	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.
art kenko co., ltd.	Real estate and construction	The Chugoku Bank, Ltd	October, 2023	7 years	Rating & Investment Information, Inc. ※	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.	October, 2023	5 years	Kiraboshi Consulting Co., Ltd.	0.1	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	October, 2023	-	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.	October, 2023	-	Chibagin Research Institute Corporation	0.1	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.	October, 2023	-	Chibagin Research Institute Corporation	0.1	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.	October, 2023	-	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.	October, 2023	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	October, 2023	5 years	Rating & Investment Information, Inc. ※	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.
MATSUYAMA KOZAI	Manufacturing	Tsukuba Bank, Ltd.	October, 2023	-	-	-	-	Increase in employment of foreign workers with specific skills #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.
Sogo Denki (総合電機)	Real estate and construction	The Juhachi‐Shinwa Bank, Ltd.	October, 2023	-	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.	October, 2023	-	Rating & Investment Information, Inc. ※	-		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	October, 2023	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.	October, 2023	-	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.	October, 2023	-	Rating & Investment Information, Inc. ※	-	-	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.	October, 2023	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.
S・Fellows	Transportation	The Chiba Bank, Ltd.	September, 2023	-	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.	September, 2023	-	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	September, 2023	5 years	Rating & Investment Information, Inc.	-	-	CO₂-free electricity use	-	-
Aizawa Stable (相澤厩舎)	Others (including service industry)	Tsukuba Bank, Ltd.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.
Breeding Ranch Blue Stable (育成牧場ブルー・ステーブル)	Others (including service industry)	Tsukuba Bank, Ltd.	September, 2023	-	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.
Chuo seiki (中央精器)	Others (including service industry)	The Bank of Kyoto, Ltd.	September, 2023	-	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.	September, 2023	-	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.
EVENT COMMUNICATIONS CO.,LTD.	Others (including service industry)	The Chiba Bank, Ltd.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.
Ibaraki Vehicle Sales (茨城車輌販売)	Wholesale and retail trade	Tsukuba Bank, Ltd.	September, 2023	-	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.
Inagaki kensetsu (稲垣建設)	Real estate and construction	The Chiba Bank, Ltd.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	5 years	Rating & Investment Information, Inc. ※	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.	September, 2023	-	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.	September, 2023	-	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.
KURODITE CORPORATION	Manufacturing	Syndication method (Arranger:THE OKAZAKI SHINKIN BANK、The Shoko Chukin Bank，Ltd.) Government-affiliated and regional financial institutions	September, 2023	-	Rating & Investment Information, Inc.	2	billion yen	Reduce greenhouse gas emissions intensity by 27% in FY2032 compared to FY2022.	It is designed to assess the achievement of the SPT each fiscal year and reduce the applicable interest rate if the SPT is achieved.	Report to the lender through the agent by the SPT reporting deadline on the status of SPT achievement in the immediately preceding period.
Ｌｏｏｏｐ	Energy	THE HYAKUGO BANK,LTD.	September, 2023	-	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.	September, 2023	-	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	September, 2023	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	September, 2023	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.)	September, 2023	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	Rating & Investment Information, Inc. ※	-	-	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	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.	September, 2023	-	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	September, 2023	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.	September, 2023	-	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.
Sanyo Yochi Co. (三陽用地)	Others (including service industry)	Tsukuba Bank, Ltd.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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)	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	Aozora Bank, 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	Asahi Shinkin Bank	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	SBI Shinsei Bank, Limited	September, 2023	-	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.	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	Development Bank of Japan Inc.	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	The Norinchukin Bank	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	North Pacific Bank,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	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.	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 Trust & Banking Co., 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	Sumitomo Mitsui Banking Corporation	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	Sumitomo Mitsui Trust Bank, Limited	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	Resona Bank,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.
Tomo saisei ascon (東毛再生アスコン)	Manufacturing	The Gunma Bank,Ltd.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	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.
Yamafusa Corporation (山房)	Manufacturing	THE OKAZAKI SHINKIN BANK	September, 2023	-	Rating & Investment Information, Inc. ※	0.3	billion yen	-	The incentive design is designed to reduce interest rates when SPTs are achieved. The interest rate will not be further reduced when the SPTs are achieved for two or more consecutive years, and the reduced rate will continue to apply. When the SPTs are not achieved, the interest rate will be returned to the initial level.	The borrower shall report the status of achievement of the SPTs to the business office of the Bank once a year in principle until the borrowing is fully repaid, in accordance with the terms and conditions of the MOU. The report shall also include prima facie evidence and data necessary for the verification work. The contents of the report and prima facie evidence will be shared with the Branch Support Department 2 and third-party organizations such as the borrower's tax advisor who conducts the verification work. The contents of the reporting shall not be disclosed.
yamaguchikasei Co.,LTD.	Manufacturing	THE GIFU SHINKIN BANK	September, 2023	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.	September, 2023	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	-	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)	September, 2023	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 2023	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	Ryugin research Institute Ltd, etc.	-		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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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	September, 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】 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．	September, 2023	-	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.	September, 2023	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.	September, 2023	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.	September, 2023	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.	September, 2023	-	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.	September, 2023	-	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.	September, 2023	-	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.
TECS	Others (including service industry)	Tsukuba Bank, Ltd.	September, 2023	-	Rating & Investment Information, Inc.	-		Donations to children's cafeterias（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-seika (平和製菓)	Food, Beverages, Tobacco, etc.	Kyoto Chuo Shinkin Bank	September, 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】 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	September, 2023	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.	September, 2023	-	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.	August, 2023	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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	August, 2023	-	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	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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	August, 2023	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	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	Rating & Investment Information, Inc. ※	-		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.	August, 2023	-	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.	August, 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.
UNNOHOUSE CO. LTD.	Real estate and construction	The 77 Bank, Ltd.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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	August, 2023	-	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.	August, 2023	-	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.	August, 2023	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	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	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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	August, 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】・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	August, 2023	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.)	August, 2023	-	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	August, 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】 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.	August, 2023	-	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.	August, 2023	-	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.	August, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	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.	July, 2023	-	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	July, 2023	5 years	Rating & Investment Information, Inc. ※	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.	July, 2023	-	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	July, 2023	-	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．	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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	July, 2023	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	July, 2023	7 years	Rating & Investment Information, Inc. ※	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	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.	July, 2023	-	Rating & Investment Information, Inc. ※	-		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)	July, 2023	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.	June, 2023	-	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	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 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.
FUJICO CO.,LTD.	Wholesale and retail trade	The Gunma Bank,Ltd.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	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.	June, 2023	-	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	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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	June, 2023	5 years	Rating & Investment Information, Inc. ※	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.	June, 2023	-	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	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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	June, 2023	10 years	Rating & Investment Information, Inc. ※	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.	June, 2023	-	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.	June, 2023	-	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.)	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	-	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.	June, 2023	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	June, 2023	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.)	June, 2023	-	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.	June, 2023	-	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.	June, 2023	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	June, 2023	5 years	Rating & Investment Information, Inc. ※	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	June, 2023	10 years	Rating & Investment Information, Inc. ※	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.	June, 2023	-	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	June, 2023	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	June, 2023	5 years	Rating & Investment Information, Inc. ※	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.	June, 2023	-	Rating & Investment Information, Inc. ※	-		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	June, 2023	5 years	Rating & Investment Information, Inc. ※	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.	June, 2023	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.	June, 2023	-	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	May, 2023	-	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	May, 2023	3 years	Rating & Investment Information, Inc. ※	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	Rating & Investment Information, Inc. ※	-		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	May, 2023	10 years	Rating & Investment Information, Inc. ※	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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	May, 2023	5 years	Rating & Investment Information, Inc. ※	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	Chibagin Research Institute Corporation	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.	May, 2023	-	Chibagin Research Institute Corporation	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.	May, 2023	-	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	May, 2023	10 years	Rating & Investment Information, Inc.	2.5	billion yen	Percentage of total number of properties which obtained the highest BELS ranking in the VORTR 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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	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.	May, 2023	-	Rating & Investment Information, Inc. ※	-		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.	April, 2023	-	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.	April, 2023	-	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.	April, 2023	-	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.	April, 2023	-	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.	April, 2023	-	Rating & Investment Information, Inc. ※	-		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.	April, 2023	-	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	April, 2023	-	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.	April, 2023	-	Rating & Investment Information, Inc. ※	-		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.	April, 2023	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．	April, 2023	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.	April, 2023	-	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	April, 2023	-	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	April, 2023	5 years	Rating & Investment Information, Inc. ※	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.	April, 2023	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.
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.
FaithNetwork Co., Ltd.	Real estate and construction	The Chiba Bank, Ltd.	March, 2023	-	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.	March, 2023	-	Rating & Investment Information, Inc. ※	-		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.	March, 2023	-	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.	March, 2023	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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	March, 2023	-	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.	March, 2023	-	-	-		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.	March, 2023	-	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	March, 2023	-	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	March, 2023	-	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.	March, 2023	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.	March, 2023	-	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.	March, 2023	-	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	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	-	-		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.	March, 2023	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.	March, 2023	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	March, 2023	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.	March, 2023	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.	March, 2023	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．	March, 2023	-	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.	March, 2023	-	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	March, 2023	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	March, 2023	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	March, 2023	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.	March, 2023	-	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.	March, 2023	-	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	March, 2023	-	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.	March, 2023	-	-	-		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	March, 2023	-	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.	March, 2023	-	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．	March, 2023	-	Shigagin Keizai Bunka Center CO.,LTD.	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．	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	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.	March, 2023	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.	March, 2023	-	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.	March, 2023	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.	March, 2023	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.	March, 2023	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.	March, 2023	-	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.	March, 2023	-	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	March, 2023	5 years	Rating & Investment Information, Inc. ※	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.	March, 2023	-	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.
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	March, 2023	-	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.	March, 2023	-	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.	March, 2023	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.
N Energy (エヌエナジー)	Energy	The Higo Bank, Ltd.	March, 2023	-	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.	March, 2023	-	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.
NANSEI CO.,LTD.	Real estate and construction	The Chiba Bank, Ltd.	March, 2023	-	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	March, 2023	4 years	Rating & Investment Information, Inc. ※	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	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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	March, 2023	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	March, 2023	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.	March, 2023	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.	March, 2023	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	March, 2023	-	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	March, 2023	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	March, 2023	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	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	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	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	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.	March, 2023	-	Rating & Investment Information, Inc. ※	-		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	March, 2023	10 years	SBI Shinsei Bank, Limited	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.	March, 2023	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.	March, 2023	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.	March, 2023	-	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	March, 2023	-	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.	March, 2023	-	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.
Senko Corporation (センコーコーポレーション)	Transportation	The Ogaki Kyoritsu Bank, Ltd	March, 2023	-	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 (kW), 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.	March, 2023	-	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.	March, 2023	-	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.	February, 2023	-	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.	February, 2023	-	Rating & Investment Information, Inc. ※	-		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.	February, 2023	-	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.	February, 2023	-	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	February, 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 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.	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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.	February, 2023	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.	February, 2023	-	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	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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.)	February, 2023	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.	February, 2023	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.	February, 2023	-	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.	February, 2023	-	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)	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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.	February, 2023	-	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	February, 2023	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.	February, 2023	-	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	February, 2023	-	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.	January, 2023	-	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	January, 2023	-	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.	January, 2023	-	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.	January, 2023	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.	January, 2023	-	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.	January, 2023	-	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.	January, 2023	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.	January, 2023	-	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.	January, 2023	-	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, Credit Agricole Corporate and Investment Bank)	January, 2023	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.	January, 2023	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	January, 2023	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	January, 2023	5 years	Rating & Investment Information, Inc. ※	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.	January, 2023	-	Rating & Investment Information, Inc. ※	-		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.	January, 2023	-	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.	January, 2023	-	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.	January, 2023	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.	December, 2022	-	Rating & Investment Information, Inc. ※	-		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	December, 2022	-	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.	December, 2022	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	December, 2022	-	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.	December, 2022	-	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.	December, 2022	-	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.	December, 2022	-	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.	December, 2022	-	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.	December, 2022	-	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.	December, 2022	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.	December, 2022	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	December, 2022	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 1,856kW, FY2019 2,043kW, FY2020 2,549kW, FY2021 22,681kW, FY2022 estimate 20,000kW) ② Increase the average annual output by 15,000 kW (exceeding the planned cumulative output) (actual results:FY2018 1,856kW, FY2019 3,899kW, FY2020 6,448kW, FY2021 29,129kW, FY2022 estimate 49,129kW)	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．	December, 2022	-	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	December, 2022	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	December, 2022	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	December, 2022	-	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.	December, 2022	-	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.	December, 2022	-	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	December, 2022	-	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	December, 2022	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	December, 2022	-	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.	December, 2022	-	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	December, 2022	-	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	December, 2022	5 years	Rating & Investment Information, Inc. ※	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	December, 2022	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)	December, 2022	-	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	December, 2022	-	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.	December, 2022	-	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.	December, 2022	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.	November, 2022	-	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	November, 2022	-	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	November, 2022	-	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	November, 2022	-	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	November, 2022	-	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	November, 2022	5 years	Rating & Investment Information, Inc. ※	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.	November, 2022	-	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	November, 2022	-	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.	November, 2022	-	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．	November, 2022	-	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	November, 2022	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	November, 2022	-	Shinsei Bank, Limited	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.	November, 2022	-	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.	November, 2022	-	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.	November, 2022	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.	November, 2022	-	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.	November, 2022	5 years	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)	November, 2022	-	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．	November, 2022	-	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.	November, 2022	-	Rating & Investment Information, Inc. ※	-		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.	November, 2022	-	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.	November, 2022	-	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.	November, 2022	-	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.	November, 2022	-	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	November, 2022	5 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
Fuji Corporation Limited	Real estate and construction	The Kiyo Bank, Ltd.	October, 2022	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.	October, 2022	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.	October, 2022	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.	October, 2022	-	-	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．	October, 2022	-	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.	October, 2022	-	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	October, 2022	-	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.	October, 2022	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.	October, 2022	-	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	October, 2022	-	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	October, 2022	-	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	October, 2022	-	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.	October, 2022	-	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.	October, 2022	-	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	October, 2022	-	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	October, 2022	-	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	October, 2022	-	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.	October, 2022	-	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	October, 2022	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.	October, 2022	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	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.	October, 2022	-	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.	October, 2022	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	October, 2022	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.	October, 2022	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.	October, 2022	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	October, 2022	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	October, 2022	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.	October, 2022	-	Rating & Investment Information, Inc. ※	-		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.	October, 2022	-	Rating & Investment Information, Inc. ※	-		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.	September, 2022	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.	September, 2022	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.	September, 2022	-	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.	September, 2022	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.	September, 2022	-	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.	September, 2022	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)	September, 2022	-	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	September, 2022	10 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
Hirosima Kensetsu Co.,Ltd.	Real estate and construction	The Chiba Bank, Ltd.	September, 2022	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.	September, 2022	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.	September, 2022	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)	September, 2022	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	September, 2022	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	September, 2022	-	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	September, 2022	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.	September, 2022	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.	September, 2022	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.	September, 2022	-	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.	September, 2022	-	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.	September, 2022	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.	September, 2022	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	September, 2022	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.	September, 2022	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	September, 2022	-	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.	September, 2022	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.	September, 2022	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.	September, 2022	-	Shinsei Bank, Limited	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.	September, 2022	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	September, 2022	-	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.	September, 2022	-	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.	September, 2022	-	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.	September, 2022	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.	September, 2022	-	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.	September, 2022	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.	September, 2022	5 years	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	September, 2022	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.	August, 2022	-	Rating & Investment Information, Inc. ※	-		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.	August, 2022	-	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.	August, 2022	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	August, 2022	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)	August, 2022	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.	August, 2022	-	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.	August, 2022	-	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.	August, 2022	-	Rating & Investment Information, Inc. ※	-		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.	August, 2022	-	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.	August, 2022	-	Rating & Investment Information, Inc. ※	-		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.	August, 2022	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.	August, 2022	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.	August, 2022	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	August, 2022	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	August, 2022	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	August, 2022	-	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	August, 2022	-	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.)	August, 2022	-	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	August, 2022	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	August, 2022	-	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.	August, 2022	-	Rating & Investment Information, Inc. ※	-		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	August, 2022	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.	August, 2022	5 years	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.	July, 2022	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.	July, 2022	-	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．	July, 2022	-	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.	July, 2022	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.	July, 2022	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.	July, 2022	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．	July, 2022	-	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.)	July, 2022	-	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.	July, 2022	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.	July, 2022	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.	July, 2022	-	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.	July, 2022	-	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.	July, 2022	-	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.	July, 2022	-	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.	June, 2022	-	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.	June, 2022	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	June, 2022	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.	June, 2022	-	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.	June, 2022	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.	June, 2022	-	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．	June, 2022	-	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.	June, 2022	-	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.	June, 2022	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.	June, 2022	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.	June, 2022	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.	June, 2022	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	June, 2022	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.	June, 2022	-	Rating & Investment Information, Inc. ※	-		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	June, 2022	-	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.	June, 2022	-	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.	May, 2022	-	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	May, 2022	-	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.	May, 2022	-	Rating & Investment Information, Inc. ※	-		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.	May, 2022	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.	May, 2022	-	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.	May, 2022	-	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.	May, 2022	-	Rating & Investment Information, Inc. ※	-		(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.	May, 2022	-	Rating & Investment Information, Inc. ※	-		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.	April, 2022	-	Rating & Investment Information, Inc. ※	-		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.	April, 2022	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．	April, 2022	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.	April, 2022	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.	April, 2022	-	Rating & Investment Information, Inc. ※	-		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	April, 2022	-	Rating & Investment Information, Inc. ※	-		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.	March, 2022	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	March, 2022	-	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	March, 2022	-	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.	March, 2022	-	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.	March, 2022	7 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
HEIWA REAL ESTATE CO.,LTD.	Real estate and construction	The Norinchukin Bank	March, 2022	-	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.	March, 2022	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.	March, 2022	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.	March, 2022	-	-	-		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	March, 2022	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.	March, 2022	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	March, 2022	-	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	March, 2022	-	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	March, 2022	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	March, 2022	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.	March, 2022	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.	March, 2022	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.	March, 2022	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.	March, 2022	-	-	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.	March, 2022	-	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.	March, 2022	-	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．	March, 2022	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 RackR " 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.	March, 2022	-	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.	March, 2022	-	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．	March, 2022	-	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	March, 2022	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.	March, 2022	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.	March, 2022	-	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.	March, 2022	-	-	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	March, 2022	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.	March, 2022	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	March, 2022	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.	February, 2022	-	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.	February, 2022	-	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	February, 2022	-	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.	February, 2022	-	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	February, 2022	-	Rating & Investment Information, Inc. ※	-		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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
Kokusan Spring Industrial Co.,Ltd.	Manufacturing	THE SHIGA BANK，LTD．	February, 2022	-	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	February, 2022	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.	February, 2022	-	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.	February, 2022	-	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.	February, 2022	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.	February, 2022	5 years	Rating & Investment Information, Inc. ※	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	February, 2022	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.	January, 2022	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.	January, 2022	5 years	Rating & Investment Information, Inc.	0.05	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.	January, 2022	-	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	January, 2022	-	Rating & Investment Information, Inc. ※	-		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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
Mitsui Fudosan Co., Ltd.	Real estate and construction	Sumitomo Mitsui Banking Corporation	January, 2022	-	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.	January, 2022	-	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	January, 2022	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	January, 2022	-	Rating & Investment Information, Inc. ※	-		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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
SAKAKIBARA SEIKI CO.,LTD	Manufacturing	The Bank of Nagoya, Ltd.	December, 2021	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.	December, 2021	-	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.	December, 2021	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.	December, 2021	-	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.	December, 2021	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.	December, 2021	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.	December, 2021	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.	December, 2021	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.	December, 2021	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	December, 2021	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.	December, 2021	-	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．	December, 2021	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.	November, 2021	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	November, 2021	-	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	November, 2021	-	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.	November, 2021	-	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	November, 2021	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.	November, 2021	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.	November, 2021	-	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.	October, 2021	-	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.	October, 2021	-	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.	October, 2021	5 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
MEIDENSHA CORPORATION	Manufacturing	Sumitomo Mitsui Banking Corporation	October, 2021	-	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.	September, 2021	7 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
Hamagin Finance Co., Ltd.	Finance (including REITs)	The Bank of Yokohama,Ltd.	September, 2021	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.	September, 2021	-	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.	September, 2021	-	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.	September, 2021	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	September, 2021	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.	September, 2021	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.	September, 2021	-	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.	September, 2021	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.	September, 2021	-	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.	September, 2021	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.	September, 2021	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.	September, 2021	7 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
West Japan Railway Company	Transportation	Sumitomo Mitsui Trust Bank, Limited	August, 2021	-	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.	August, 2021	5 years	Rating & Investment Information, Inc. ※	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 Rating & Investment Information, Inc. ※ will confirm the validity of the report.
YAMATO JYUKEN, INC	Real estate and construction	SHIGA BANK, LTD.	July, 2021	-	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.	July, 2021	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.)	July, 2021	-	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	Credit Agricole Corporate and Investment Bank	July, 2021	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	Credit Agricole Corporate and Investment Bank	July, 2021	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	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.	July, 2021	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	July, 2021	5 years	Rating & Investment Information, Inc. ※	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	June, 2021	5 years	Rating & Investment Information, Inc. ※	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.	June, 2021	-	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	May, 2021	5 years	Rating & Investment Information, Inc. ※	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.	March, 2021	-	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.	March, 2021	-	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	March, 2021	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.	March, 2021	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	March, 2021	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.	March, 2021	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	March, 2021	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	March, 2021	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.	March, 2021	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.	February, 2021	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	January, 2021	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	January, 2021	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	January, 2021	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.	December, 2020	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.	November, 2020	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.	November, 2020	-	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	September, 2020	-	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.	September, 2020	-	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	May, 2020	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.	April, 2020	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.	March, 2020	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	March, 2020	-	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.	December, 2019	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.	November, 2019	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 January 24, 2025
* 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.