0001019155-05-000188 Sample Contracts

AND OWNERS AND HOLDERS OF AMERICAN DEPOSITARY RECEIPTS Deposit Agreement Dated as of ______________, 2005
Deposit Agreement • August 12th, 2005 • Acom Co LTD /Fi • New York
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Exhibit A to Deposit Agreement
Deposit Agreement • August 12th, 2005 • Acom Co LTD /Fi

UPON SURRENDER OF THIS RECEIPT, AS A RESULT OF, AND TO THE EXTENT REQUIRED BY, THE OPERATION OF THE JAPANESE COMMERCIAL CODE, THE DEPOSITARY WILL EFFECT THE DELIVERY TO THE OWNER HEREOF, OF SHARES OF ACOM CO., LTD. REPRESENTED BY THE AMERICAN DEPOSITARY SHARES EVIDENCED HEREBY ONLY IN 10 SHARES (OR SUCH OTHER NUMBER OF SHARES AS THE ARTICLES OF INCORPORATION OF ACOM CO., LTD. MAY PROVIDE AS A "UNIT OF SHARES" FOR THE PURPOSE OF THE JAPANESE COMMERCIAL CODE, AS SUCH ARTICLES OF INCORPORATION MAY BE AMENDED FROM TIME TO TIME) OR AN INTEGRAL MULTIPLE THEREOF.

BNY LETTERHEAD]
Deposit Agreement • August 12th, 2005 • Acom Co LTD /Fi

Deposit Agreement (the "Deposit Agreement") substantially in the form of that filed as an exhibit to the Form F-6 Registration Statement filed with the Securities and Exchange Commission on , 2005, by and among ACOM Co., Ltd., The Bank of New York, as Depositary, and all Owners and Holders of American Depositary Receipts.

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