Financial advisory work (including the submission of fairness opinions) related to an exchange of shares in which Kaga Electronics becomes a wholly owning parent company and ADM becomes a wholly owned subsidiary

Financial advisory work related to the sponsorship by a fund run by Citic Capital (China) of Polymatech (a company subject to the Civil Rehabilitation Act).

Financial advisory work related to the sale of the hospital business and nursing home business of Nakayama Steel Works to AIJINKAI Healthcare Corporation.

Financial advisory work related to the acquisition of shares (via the acquisition of loan claims and the acquisition of shares through a debt equity swap) and debt restructuring of REX Holdings, which controlled the Gyukaku chain and other businesses in the restaurant industry, by Colowide.

Financial advisory work related to the conversion of ACE Co. to a wholly-owned subsidiary of ShowaFront (through the acquisition of shares from existing shareholders), itself a wholly-owned subsidiary of Sanwa Holdings.

Financial advisory work related to the sale of shares to Out-Sourcing, Inc. by the founder.

Financial advisory work related to the allocation of shares (preferred) to Mitsubishi UFJ Lease & Finance, Momiji Bank, and Hiroshima Bank by Ishii Hyoki Co., Ltd.

Financial advisory work related to the absorption-type merger between Nakafuji Sangyo Co., Ltd. (surviving company), and Tacc Nakashige Co., Ltd. and Goto Co., Ltd. (legally absorbed companies), based on a three-company integration scheme

Financial advisory work related to the absorption-type merger of Hazama (surviving company) and Ando (absorbed company).

Financial advisory work related to the absorption-type merger of Juroku Bank (surviving company) and Gifu Bank (absorbed company)

Financial advisory work related to the transfer of shares of Maxam Corporation by its full parent company JX Nippon Oil & Energy Corporation to Kurashima Co., Ltd.