Disclosures Based on the Financial Instruments and Exchange Act

Required Information on the Financial Instruments Intermediary Service Provider

FIEA Article 66-11 and advertising regulations (FIEA Article 66-10)

We do not have the authority to represent the financial instruments business operators (FIBO) to which we are affiliated We do not, under any circumstances, accept deposits of money or securities from customers in relation to our intermediary services. If we have relationships with multiple affiliated FIBOs and the fees payable by customers differ depending on the FIBO, we will notify customers of the applicable fees when introducing products or transactions. If we have relationships with multiple affiliated FIBOs, we will notify customers of the trade name or name of the counterparty when introducing products or transactions.
Trade Name	FP Partner Inc.
Registration Number	No. 917 issued by the Director-General of the Kanto Local Finance Bureau (financial instruments intermediary service provider)
Affiliated FIBOs, etc.	●PWM Japan Securities Co., Ltd. Registration number: Kanto Local Finance Bureau (FIBO) No.50 Member associations: Japan Securities Dealers Association Type II Financial Instruments Firms Association ●SBI SECURITIES Co., Ltd. Registration number: Kanto Local Finance Bureau (FIBO) No. 44, commodity derivatives broker Member associations: Japan Securities Dealers Association The Financial Futures Association of Japan Type II Financial Instruments Firms Association Japan Security Token Offering Association The Commodity Futures Association of Japan Japan Virtual and Crypto Assets Exchange Association ●Rakuten Securities, Inc. Registration number: Kanto Local Finance Bureau (FIBO) No. 195, commodity derivatives broker Member associations: Japan Securities Dealers Association The Financial Futures Association of Japan The Commodity Futures Association of Japan Type II Financial Instruments Firms Association Japan Investment Advisers Association
Fees and Commissions	When investing in financial products, etc., customers may be charged certain fees and commissions. For example, for shares listed on a Japanese financial instruments exchange (excluding shares of less than one trading unit), brokerage fees are charged on the transaction value at rates set by each affiliated FIBO. For investment trusts, sales commissions and expenses such as trust fees are set by each affiliated FIBO and by the individual investment trust (as the maximum amounts and calculation methods differ by affiliated FIBO, they cannot be specified in this document). When purchasing bonds through a public offering, secondary distribution or over-the-counter transaction, customers pay only the purchase price (in some cases, accrued interest may also apply). For foreign currency-denominated products, when exchanging between yen and a foreign currency or between different foreign currencies, the applicable exchange rate is set by each affiliated FIBO in line with prevailing foreign exchange market conditions.
Risks	Each product carries the risk of loss arising from factors such as fluctuations in stock prices, interest rates, exchange rates, real estate prices, or commodity prices, as well as deterioration in the creditworthiness of securities issuers (including their financial and operating conditions) and related changes in external evaluations. These factors may result in the risk of a loss of principal (principal loss risk) or, in some cases, the risk of losses exceeding the principal (risk of loss exceeding principal). When engaging in margin trading or derivative transactions (“derivative transactions”), the exposure amount may exceed the margin or collateral deposited by the customer (“margin collateral amount”). If the value of the underlying securities or indices fluctuates, losses may exceed the margin collateral amount, which may result in a loss greater than the principal (risk of loss exceeding principal).

The aforementioned fees, commissions and risks differ for each product handled by the affiliated FIBO with which the customer concludes a financial instrument transaction contract. Customers should carefully read the pre-contract documents, prospectuses, and other materials provided before entering into any agreement.