INDEPENDENT ASSURANCE STATEMENT
To: Japan Tobacco Inc.

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) has been engaged by Japan Tobacco Inc. (JT) and its
group companies including JT International S.A. (JTI), which is called JT Group as a whole, to provide
limited assurance over their sustainability information selected by JT Group. This Assurance Statement
applies to the related information included within the scope of work described below.
Selected information
The scope of our work was limited to assurance over the following information (the ‘SelectedInformation’):
1) The following sustainability data through JT Group’s business operations for the period of January 1,2023 through December 31, 2023 included within JT Group Integrated Report 2023 (the ‘Report’)and JT Global Site (the ‘Website’):HS- Number of Fatalities (Employees・Supervised workers・Contractors・Members of the
public・Total)- Lost Time Injury Frequency Rate (LTIFR) (Employees・Supervised workers per 1,000,000working hours)- Lost Time Injury Rate (LTIR) (Employees・Supervised workers per 200,000 working hours)- Number of Lost Time Injuries (LTIs) (Employees・Supervised workers・Total)- Occupational Illness Rate (Employees・Supervised workers・Total per 1,000,000 workinghours)- Number of Occupational Illnesses (Employees・Supervised workers・Total)- Working Hours (Presence Hours) (Employees・Supervised workers・Total)
Community Investment- Investment in our communities (From 2015) 100 Million Yen- Investment in our communities (From 2015) Million US$- Employee volunteering hours (working hours, From 2015)

Our assurance does not extend to any other information from that stated above.
Reporting criteria
The Selected Information included within the Report and the Website needs to be read and understood
together with the reporting criteria stated in the Report and the Website.
Limitations and Exclusions

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Excluded from the scope of our work is any verification of information relating to:- Activities outside the defined verification period;- Any other information within the Report or the Website, which is not listed as the ‘Selected
Information’.
This limited assurance engagement relies on a risk based selected sample of sustainability data andthe associated limitations that this entails. This independent assurance statement should not be relied
upon to detect all errors, omissions or misstatements that may exist.
Responsibilities
This preparation and presentation of the Selected Information in the Report and the Website are thesole responsibility of the management of JT Group.
Bureau Veritas was not involved in the drafting of the Report, of the Website or of the Reporting Criteria.
Our responsibilities were to:- obtain limited assurance about whether the Selected Information has been prepared inaccordance with the Reporting Criteria;- form an independent conclusion based on the assurance procedures performed and evidence
obtained; and- report our conclusions to the Directors of JT Group.
Assessment StandardWe performed our work in accordance with International Standard on Assurance Engagements (ISAE)
3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial
Information (Effective for assurance reports dated on or after December 15, 2015) issued by theInternational Auditing and Assurance Standards Board.
Summary of work performed
As part of our independent verification, our work included:
1. Conducting interviews with relevant personnel of JT Group;
2. Reviewing the data collection and consolidation processes used to compile Selected
Information, including assessing assumptions made, and the data scope and reportingboundaries;
3. Reviewing documentary evidence provided by JT Group;
4. Reviewing JT Group systems for quantitative data aggregation and analysis;
5. Verification of sample of data back to source by carrying out three physical site visits andreviewing three sites remotely, selected on a risk-based bases at the following locations:[Physical site visits]- JT Head Office- JTI Turkish Market- JTI GSC Manufacturing Torbali[Remote review]- JTI Ethiopian Market- JTI GSC Leaf Bangladesh- JTI GSC Manufacturing Bangladesh
6. Reperforming a selection of aggregation calculations of the Selected Information

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The procedures performed in a limited assurance engagement vary in nature and timing from, and areless in extent than for, a reasonable assurance engagement.
Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower
than the assurance that would have been obtained had a reasonable assurance engagement beenperformed.
Conclusion
On the basis of our methodology and the activities described above:- Nothing has come to our attention to indicate that the Selected Information has not been
properly prepared, in all material respects, in accordance with the Reporting Criteria;- It is our opinion that JT Group has established appropriate systems for the collection,aggregation and analysis of quantitative data within the scope of our work.
Statement of Independence, Integrity and Competence
Bureau Veritas is an independent professional services company that specialises in quality,environmental, health, safety and social accountability with over 190 years history. Its assurance teamhas extensive experience in conducting verification over environmental, social, ethical and health andsafety information, systems and processes.
Bureau Veritas operates Quality Management System which complies with the requirements of globally
recognized quality management standard, and accordingly maintains a comprehensive system of quality
control including documented policies and procedures regarding compliance with ethical requirements,
professional standards, quality reviews and applicable legal and regulatory requirements which weconsider to be equivalent to ISQM 1 & 21.
Bureau Veritas has implemented and applies a Code of Ethics, which meets the requirements of theInternational Federation of Inspections Agencies (IFIA) 2 , across the business to ensure that its
employees maintain integrity, objectivity, professional competence and due care, confidentiality,professional behavior and high ethical standards in their day-to-day business activities. We consider
this to be equivalent to the requirements of the IESBA code 3.

Bureau Veritas Japan Co., Ltd.
Yokohama, JapanMay 23, 2024

International Standard on Quality Management 1 & 2International Federation of Inspection Agencies - Compliance Code - Third Edition
3 Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants
12

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