10. Matters Referenced for Approval at the General Meeting of Shareholders That May be Resolved by the Board of Directors

1. Determinations regarding dividends from surplus, etc.
   The Company's Articles of Incorporation stipulate that unless otherwise provided by law, matters defined in each item under Article 459, Paragraph 1 of the Companies Act (dividends of surplus, etc.) may be determined by a resolution of the board of directors, rather than a resolution of the General Meeting of Shareholders. The purpose of this provision is to return profits to shareholders in a flexible manner by giving the board authority to make dividend payments, etc., from retained earnings.
2. Purchase of treasury stock
   The Company's Articles of Incorporation stipulate that the Company may purchase treasury stock through market transactions, etc., by a resolution of the board of directors in accordance with the provisions of Article 165, Paragraph 2 of the Companies Act. This provision is intended to allow the Company to engage in flexible capital policy.