I would like to ask some questions, praying that the door to the truth will be opened.

March 13, 2023

MU Frontier Servicer
(MU Frontier Collection Agency)
Osaka Corporate Business Department
Mr. Yukio Suzuki, Deputy General Manager
Mr. Yamazaki Mr. Okumura
Osaka Business Loan Department
Business Second Section
Mr. Omae

APS Co., Ltd.
Director Yoko Nakai
Tel 06-6261-8241
Fax 06-6261-8245

Letter

I would like to ask some questions, praying that the door to the truth will be opened.

1. About Loan Agreement Certificates of A1, B1 and C1
   (1) A1 on March 9, 2010
   Branch No. 003 Customer No. 3507975
   Transaction No. Nothing
   Rubber stamp of company address, company name, and the name of the representative director and the bank seal with the edge of the seal missing
   Seal imprinted by Ms. Nishihara
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Interest rate 1.800% per annum
   Deposit account for repayment, Branch name: Kawaramachi, ordinary account No. 1162277
   (2) B1 on August 2, 2010
   Branch No. 003
   Customer No. 3507975
   Transaction No. 0000449 (Handwritten)
   Rubber stamp of company address, company name, and the name of the representative director and the bank seal with the edge of the seal
   missing Seal imprinted by Ms. Nishihara
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Interest rate 1.65 0% per annum
   Deposit account for repayment, Branch name: Kawaramachi, ordinary account No. 1162277
   (3) C1 on December 30, 2010
   Branch No. 003
   Customer No. 3507975
   Transaction No. 0000544 (Handwritten)
   Rubber stamp of company address, company name, and the name of the representative director and the bank seal with the edge of the seal missing
   Seal imprinted by Ms. Nishihara
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Interest rate 1.400% per annum
   Deposit account for repayment, Branch name: Kawaramachi, ordinary account No. 1162277
2. About Certificate of Loan Agreement for Modification of Repayment Terms and Conditions A2, B2, and C2
   (1) A2 on September 26, 2014
   Revenue stamps Nothing
   Branch No. 003
   Customer No. 3507975
   Transaction No. 0000358 (with "Approval 2002” handwritten on the top)
   Rubber stamp affixer of company address, company name, and the representative director's name is Ms. Nishihara.
   The real seal of the representative director affixer is Yoshimi Nakai.
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Deposit account for repayment of the name of branch and account number Nothing
   (2) B2 on September 26, 2014
   Revenue stamps Nothing
   Branch No. 003
   Customer No. 3507975
   Transaction No. 0000449
   Rubber stamp affixor of company address, company name and the representative director's name is Ms. Nishihara.
   The real seal of the representative director affixor is Yoshimi Nakai.
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Deposit account for repayment of the name of branch and account number　Nothing
   (3) C2 on September 26, 2014
   Revenue stamps Yes
   Branch No. 003
   Customer No. 3507975
   Transaction No. 0000544
   Rubber stamp affixer of company address, company name, and the representative director's name is Ms. Nishihara.
   The real seal of the representative director affixer is Yoshimi Nakai.
   Signature of the joint-surety's address and name and real seal is affixed by Yoshimi Nakai.
   Deposit account for repayment of the name of branch and account number 　 Nothing
3. About Certificate of Loan Agreement for Modification of Repayment Terms and Conditions of A3, B3, and C3
   A3, B3, and C3 are approximately 95% smaller versions than A2, B2, and C2.
   There are no gray lines on the date and amount.
   Both the real seal of the representative director and the personal seal of Yoshimi Nakai are reduced in size.
   The approximately 95% reduced size of the Representative Director's real seal is close to the size of the new bank seal (16.95mm-17.0mm diameter) with no chips around the edge of the seal.
   Instead, Yoshimi Nakai’s seal size is approximately 95% smaller than the actual size.
   Our president went to the Kawaramachi branch of the Bank of Mitsubishi Tokyo UFJ at 2:30 p.m. on Wednesday, September 24, 2014, to handwrite his personal address and name and affix his personal seal and the real seal of the representative director for the contract after the procedure for changing the loan repayment method.
   He did not bring the new bank seal by himself to the bank. The rubber seal of the company address, company name, and representative director's name was stamped from the beginning.
4. I have some questions about 1, 2, and 3 above.
   (1) There are revenue stamps on the contract deeds of A1, B1, C1, C2, A3, B3, and C3. However, A2 and B2 do not have revenue stamps.
   Please reply why is no revenue stamp?
   (2) Please also reply why is no transaction number for A1?
   The transaction number of A2 and A3 is 0000358, and "Approval 2002" is handwritten above it.
   What is this "Approval 2002"?
   (3) The transaction numbers of B1 and C1 are handwritten, while B2 and C2, B3 and C3 are all printed.
   Why is this difference?
   (4) Why were A3, B3, and C3 created by reducing A2, B2, and C2 by approximately 95%?
   Is it to make the size of the new bank seal similar to the size of the bank seal without the chipping from the bank seal with the chipping around the edge of the seal?
   In the loan agreement deed (D) dated January 21, 2009, there is a revenue stamp and a bank seal with chipping around the edge of the seal is stamped.
   The costumer number is 3507975, although it is faded.
   There is no transaction number.
   The repayment deposit account is Branch Kawaramachi, ordinary account number 1162277.
   Why is no transaction number in this D?
   Does the customer number mean the client account number?
   Ms. Nishihara. secretly made separate use of our savings account passbook, Kawaramachi Branch 003, Account No. 3507975, for i-CAST. Did the Bank of Mitsubishi Tokyo UFJ accordingly make the customer numbers 3507975 for A1, B1, C1, A2, B2, C2, A3, B3, C3, and D?
   (5) Regarding E's request form for opening an overdraft-only account
   This request form is marked as for a contract to change Kawaramachi Branch, ordinary account No. 3507975.
   Ms. Nishihara handwrote the date of the request as February 22, 2010. Ms. Nishihara also stamped for the rubber stamp of the company address, company name, and representative director name, as well as the bank seal with a chip around the edge of the seal.
   While our president did not know these facts etc. at all, Ms. Nishihara's request was immediately accepted by the Bank of Mitsubishi Tokyo UFJ.
   It is also unusual for the same Bank of Mitsubishi Tokyo UFJ to immediately accept a change in the repayment terms of three loans from the Guarantee Association on July 9, 2014, by the oral request of Ms. Nishihara personally, without any notice to our president.
   (6) Some people at the Bank of Mitsubishi Tokyo UFJ know that Ms. Nishihara hid the passbook of our Kawaramachi Branch 003 ordinary account 3507975 by herself and that i-CAST was using our money in that passbook to impersonate APS and to become the real APS in the future. Why did you refinance from 60 million yen to 80 million yen to put us at disadvantage, and why did you push through the change of the repayment method of the three loans on September 26, 2014, as requested by Ms. Nishihara.?
   Our company's money could be used according to Ms. Nishihara’s intention for i-CAST because of the Bank of Mitsubishi Tokyo UFJ's unauthorized processing of the procedure.
   It is the responsibility that the Bank of Mitsubishi Tokyo UFJ prepared the loan agreement deed and the agreement deed of modification of loan repayment conditions for deed at Kawaramachi Branch 003, ordinary account No. 3507975.
   Mitsubishi UFJ Bank refused our application for the second extension of repayment of the remainder 4,742,000 yen of our 80 million yen loan and is this reason because some people at the Bank of Mitsubishi Tokyo UFJ were afraid that we would notice this Kawaramachi Branch 003 Customer (ordinary account) No. 3507975?
   Why did the Bank of Mitsubishi UFJ set the balance of our Kawaramachi Branch 003 account number 1162277 to 0 yen and did not stamp "set-off" on that passbook, but set the balance to 0 yen and stamped "set-off" on the passbook of our president's personal account?
   (7) Receipt ④ from the Bank of Mitsubishi Tokyo UFJ
   There is no receipt ④ of the Bank of Mitsubishi Tokyo UFJ for Loan Agreement Certificates A1, B1, and D.
   There is a Receipt ④ only for the Loan Agreement Certificate C1, showing that the loan of 60 million yen was refinanced to 80 million yen. This Receipt ④ is marked as a single agreement.
   However, on the Receipt and Exchange Order ④ for the total amount of Loan Agreement Certificates A2, B2, and C2 (A3, B3, and C3) that Ms. Nishihara submitted to the Bank of Mitsubishi Tokyo UFJ, one of the two guarantee associations is crossed out with a pen and the agreement is marked as one agreement each.
   It is considered that Ms. Nishihara did not leave the Bank of Mitsubishi Tokyo UFJ receipt ④ for Loan Agreement Certificates A1, B1, and D with us in order to conceal the loan for i-CAST.
   In other words, Ms. Nishihara borrowed 60 million yen, 30 million yen, and 50 million yen from Osaka City Credit Guarantee Association for i-CAST, and 60 million yen, 30 million yen, and 50 million yen from Osaka Prefecture Medium-sized and Small Companies Credit Guarantee Association for APS.
   Ms. Nishihara. tricked our president into becoming a joint-surety of the above two guarantee associations in order to make i-CAST (a subsidiary of NISSIN) to be a fake APS and in the future a real APS.
   In addition, she made APS only refinance 60 million yen to 80 million yen. since the two guarantee associations were merged and became Osaka Credit Guarantee Association, the Receipt and Exchange Certificate ④ for the total of the three Certificates of Agreement for Modification of Payment Terms and Conditions of Loan on Deed (3 units) has one agreement each guarantee association (total 2 agreements).
   Ms. Keiko Ogino incited Ms. Nishihara and some people at the Bank of Mitsubishi Tokyo UFJ to support i-CAST and bring down the real APS.
5. Claims for Truth
   (1) Please issue a certificate of the bank balance as of April 1, 2023 for our Kawaramachi Branch 003 ordinary account No. 3507975.
   (2) Please pay us (60 million yen + 30 million yen + 50 million yen =) 140 million yen that Mitsubishi UFJ Bank loaned to us for i-CAST and claim the same amount to i-CAST.
   (3) Mitsubishi UFJ Bank should pay 4,749,036 yen to the Osaka Credit Guarantee Association plus the amount of damages calculated by the Association.
   (4) Upon our receipt of the ¥140,000,000 from the Bank of Mitsubishi UFJ, we will pay ¥4,742,000 to the Bank of Mitsubishi UFJ.
   (5) Please unfreeze our Mitsubishi UFJ Bank Kawaramachi Branch 003, ordinary account number 1162277 from freeze. At the same time, please also unfreeze the personal passbook of our president, Yoshimi Nakai, at Mitsubishi UFJ Bank, and return the last of the money, and affix an apology for the offsetting imprint.
   (6) Please make a list of the dates and amounts of money transferred from our Yen Ordinary Account (Branch No. 003, Account No. 3507975) to BEGO by some people at Mitsubishi UFJ Bank, in cooperation with Ms. Nishihara for i-CAST. We will check the list against our own list.
   (7) Please pay us the total amount in (6) in Japanese yen. Then, please claim the same amount to i-CAST.
   It is very bad to divide our company into two APS and to cheat us and Osaka Credit Guarantee Association in order to abuse our name, our president's name and personal information.

That is all.