Electronic Bookkeeping Law ◎ Competitor Vendors Gather! Key Points for "Last-Minute" Measures and Our Company's Strengths

We will be exhibiting at the "Industrial Exchange Exhibition." (November 26 (Wed) - 28 (Fri), 2025) Period: November 26 (Wed) - 28 (Fri), 2025 Venue: Tokyo Big Sight (Tokyo International Exhibition Center) Tokyo Big Sight West Exhibition Hall, Booth No. K-59 Exhibited Items: AGV + hot air circulation dryer, utilization of thermal fluid simulation, introduction of our proprietary "Unique Heating Technology Cross Flow Fan" Others: At our exhibition booth, we will showcase a practical application of our proprietary "Unique Heating Technology Cross Flow Fan" and a visualization model of thermal fluid simulation.

Kowa Co., Ltd. will be exhibiting at 'Aquatech China 2025' held at the Shanghai New International Exhibition Center (SNIEC) in China. This exhibition is a major international event focused on processes, beverages, and wastewater in China and Southeast Asia. The increasing demand for clean water, the promotion of environmental protection, and the strong enforcement of new regulations create significant opportunities for international companies specializing in wastewater technology in China. We sincerely look forward to your visit.

Kowa Co., Ltd. will be exhibiting at the "InterAqua 2026 17th Comprehensive Water Solutions Exhibition" held at Tokyo Big Sight. This exhibition is one of the largest specialized water business exhibitions in Japan that supports sustainable corporate activities. We will be showcasing a special exhibition titled "Water Treatment Solutions for Industry," where you can see technologies and products related to solving water treatment challenges in factories and facilities, recovering and reusing water resources, environmental risk management, and energy-saving and cost-reduction measures. We sincerely look forward to your visit.

[Speaker] Representative Director of KKR Consulting Co., Ltd. Director and Tax Accountant Junya Yamada of Yamada Junya Tax Accountant Office Tax Accountant Mika Ikeda [Lecture Items] ● Explanation of recent renewable energy installation methods, along with an overview of subsidy systems and tax incentives ● Regarding subsidy systems, an explanation of local government subsidies, primarily in the Kanto region 【1】Latest Renewable Energy Schemes 【2】Explanation of Renewable Energy-related Subsidies 1. National Subsidies (1) Storage Parity Subsidy (2) Subsidies for Agricultural Land, Carports, etc. (3) Regional Resilience Subsidy (4) Subsidies for Warehousing Businesses (5) Subsidies for Accommodation Facilities (6) Perovskite Solar Cell Subsidy (7) Support Subsidy for the Introduction of Storage Batteries for Grid Use 2. Local Government Subsidies, Primarily in the Kanto Region Tokyo, Kanagawa Prefecture, Chiba Prefecture, Saitama Prefecture, Tochigi Prefecture, Ibaraki Prefecture, Gunma Prefecture, etc. 【3】Explanation of Tax Systems Related to Renewable Energy Generation Equipment and Storage Batteries 1. Immediate Depreciation under the Small and Medium-sized Enterprise Management Strengthening Tax System 2. Carbon Neutral Tax System (Applicable to Large Enterprises) 3. Reduction System under the Advanced Equipment Introduction Plan 4. Taxation when receiving subsidies 【4】Q&A / Business Card Exchange

[Speaker] Tetsushi Sudo, Manager, Business Transformation Unit, NTT Data Management Research Institute [Lecture Items] 1. Current Status of Quantum Technology Research 2. Japan's Quantum Strategy Shift: Focus on Quantum Networks 3. Keys to Standardization of Quantum Networks 4. Actions Towards Strategy Implementation 5. Challenges and Solutions for Realization 6. Q&A / Business Card Exchange