0001019155-06-000082 Sample Contracts

AND OWNERS AND HOLDERS OF AMERICAN DEPOSITARY RECEIPTS Deposit Agreement Dated as of August 22, 2005
Deposit Agreement • June 2nd, 2006 • Acom Co LTD /Fi • American depositary receipts • New York
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Exhibit A to Deposit Agreement
Deposit Agreement • June 2nd, 2006 • Acom Co LTD /Fi • American depositary receipts

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.

THE BANK OF NEW YORK
Deposit Agreement • June 2nd, 2006 • Acom Co LTD /Fi • American depositary receipts

Re: Deposit Agreement dated as of August 22, 2005 (the “Deposit Agreement”) among ACOM Co., Ltd. (the “Issuer”), The Bank of New York, as Depositary (the “Depositary”), and all Owners and Holders from time to time of American Depositary Receipts issued thereunder

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