February 14, 2019
Press release
Company name: Nishimoto Co., Ltd.
Representative: Takayuki Kanai, President(Stock code: 9260, Tokyo Stock Exchange First Section)
Contact: Atsuhiko Kimura, Director and CFO(Phone +81-3-6870-2015)

Notice on Change of Certified Public Accountants

Nishimoto Co., Ltd. (“Nishimoto” or the “Company”) hereby announces as follows that at anAudit & Supervisory Board meeting held today the Company passed a resolution on a proposedchange of Certified Public Accountants providing audit certification as set forth in Article 193-2,Paragraph 1 and Paragraph 2 of the Financial Instruments and Exchange Act, and that at a Boardof Directors meeting held today the Company resolved to submit the proposed resolution to a72nd Ordinary General Meeting of Shareholders to be held on March 27, 2019.

1. Planned date of change
March 27, 2019 (date on which a 72nd Ordinary General Meeting of Shareholders is plannedto be held)

2. Profiles of incoming and outgoing Certified Public Accountants(1) Profile of incoming Certified Public Accountants(i) Name
Ernst & Young ShinNihon LLC(ii) Headquarters
Tokyo Midtown Hibiya, Hibiya Mitsui Tower, 1-1-2,Yurakucho, Chiyoda-ku, Tokyo, Japan(iii) Names of engagement
partners(iv) Status of registration underthe Japanese Institute ofCertified Public Accountants
system of audit firms for listedcompanies

Kyoji Ito and Taisuke Horie
Registered(2) Profile of outgoing Certified Public Accountants(i) Name
Deloitte Touche Tohmatsu LLC(ii) Headquarters
Marunouchi Nijubashi Building, 3-2-3,
Chiyoda-ku, Tokyo, Japan(iii) Names of engagement Yoshihiro Tsuda and Naoko Kimura
partners

Marunouchi,

3. Reason for nominating the Certified Public Accountants set forth in item 2 (i)The Audit & Supervisory Board decided to nominate Ernst & Young ShinNihon LLC as
candidates for audit firm in place of Deloitte Touche Tohmatsu LLC because i) engaging theformer firm would likely enable audits to be conducted from a new perspective given thecontinued involvement of the incumbent accounting audit firm over many years and ii) theboard judged the former firm to be suitable as a result of considering its specialty,independence and adequacy as well as its quality control platform in a comprehensivemanner.

4. Most recent date of appointment of the outgoing Certified Public Accountants
March 27, 2018

5. Opinions in audit reports prepared by the outgoing Certified Public Accountants in the last threeyears
Not applicable
6. Reasons and processes for the change decision or change
The term of service of Deloitte Touche Tohmatsu LLC, the accounting auditor for Nishimoto,will expire at the conclusion of a 72nd Ordinary General Meeting of Shareholders to be heldon March 27, 2019. Following expansion of our overseas operations, Deloitte ToucheTohmatsu LLC asked us about a proposed audit fee revision, which prompted us to decide to,for the sake of consideration, compare the audit firm with its peers with regard to a global
audit platform, given that the firm had been continuously involved with the Company overmany years. As a result, the Company considered audit service befitting its business size andthe characteristics of its globally run operations as well as audit efficiency and audit fee
adequacy, and determined the proposed resolution for appointing Ernst & Young ShinNihon
LLC as accounting audit firm as one suitable for the current situation at Nishimoto.

7. Opinion of the outgoing Certified Public Accountants on audit report statements concerning thereasons and processes of item 6.
The Company received a reply stating the audit firm had no particular opinion.