The concept of skills necessary for the Board of Directors

In pursuit of the JT Group Purpose, JT continues to embrace evolutionary challenges to maintainthe trust of society in the area of “fulfilling moments,” which will change in diverse ways with thetimes and each individual, and to strive to continuously make an important contribution, whilepursuing the 4S model, which is the JT Group management principle. JT therefore believes that it isimportant for the Board of Directors to be comprised of diverse professionals who share the 4S modeland JT Group Purpose while possessing a high sense of ethics and integrity alongside provenknowledge, experience and skills. In particular, JT expects each Member of the Board todemonstrate skills based on their knowledge and experience in the following areas, from theperspective of ensuring that the Board of Directors, comprised based on the above concept, properly
fulfills its roles and responsibilities. JT believes, moreover, that the Board of Directors as a whole
possesses these necessary skills.

Areas in which Skills are Particularly Expected to be Demonstrated
Corporate Management, including the JT Group’s management strategy, operations, andbusiness strategy conducive to sustainable profit growth and the increase of corporate value
based on the 4S model, our management principle.

Global Management, which from the perspective of medium- and long-term business growth isessential for the global-spanning JT Group.

Corporate Finance, Accounting and Capital Policy and Legal, Compliance and Risk
Management, which together form the basis of decision-making for effective management andbusiness activities to increase corporate value and ensure business continuity.

IT / Information Security, which is one of the essential management foundations for businesscontinuity and for enhancing the competitiveness of the JT Group.

Corporate Governance, which serves as the foundation of our corporate activities in order tomaximize stakeholder value, pursue sustainable profit growth, and enhance our corporate value
over the long term.

Sustainability / Environment and Society, which we consider to be the core of ourmanagement initiatives aimed at contributing to a sustainable environment and society throughrealizing the JT Group Purpose, and to which end we formulate strategies based on the 4S
model and materiality analysis.
DE&I (Diversity, Equity & Inclusion) / Organizational Behavior and Human Resource
Management, to promote investment in people in order to facilitate their development withattention to diversity, and to foster a corporate culture that maximizes the individuality and abilityof each person while respecting their different backgrounds and values, such as age, gender,
sexual orientation, and nationality, alongside their experience and expertise.

Business Development / M&A, to formulate strategies and carry out measures for further
development and business growth in order to continuously provide “fulfilling moments” that best
suit the changing values of both people and society.

In addition, in light of the roles and responsibilities of Members of the Audit & Supervisory Board tooversee the job performance of Members of the Board, it is expected that Members of the Audit &Supervisory Board will demonstrate their skills in the particular areas of 1) Corporate Finance,Accounting and Capital Policy, 2) Legal, Compliance and Risk Management, and 3) Corporate
Governance. JT believes that the entire Audit & Supervisory Board possesses these necessary skills.