June 26, 2024
To whom it may concern
Company: Tamagawa Holdings, Co., Ltd.
Representative: President, Toru Masuzawa(STANDARD Code: 6838)
Contact: Management Planning Division, Kana Yamauchi
Tel: 03-6435-6933

Notice of Change of Accounting Auditor and Appointment of Temporary Accounting Auditor
We have today received notice from our accounting auditor, Hi-Viscous Audit Corporation,that it will resign as our accounting auditor at the conclusion of the 56th Ordinary General
Meeting of Shareholders scheduled to be held on June 27, 2024.
In accordance with this, the Board of Corporate Auditors today resolved to schedule theappointment of Frontier Audit Corporation as a temporary accounting auditor after theretirement of Hibiscus Audit Corporation following the Ordinary General Meeting ofShareholders, in accordance with Article 346, Paragraphs 4 and 6 of the Companies Act. The
same applies to the certified public accountants, etc. who will perform audit attestation underArticle 193-2, Paragraphs 1 and 2 of the Financial Instruments and Exchange Law.

１．Scheduled date of change of accounting auditor
June 27, 2024 (Scheduled date of the 56th Ordinary General Meeting of Shareholders)
２．Outline of the accounting auditor to be appointed and retired(1) Outline of the accounting auditor to be appointed(1) Name

Frontier Audit Corporation(2) Location

Frontier Building, 25-3, Nishi-Gotanda 2-chome,
Shinagawa-ku, Tokyo(iii) Name of the business

Yukio Fujii

execution partner

Ken Aono(4) Registration Status

Deemed registration pursuant to Article 3, Paragraphunder JICPA's

3 of the Supplementary Provisions of the Revised

Registration System for

Certified Public Accountants Act.

Audit Firms of Listed
Companies(2) Outline of the accounting auditor to be retired(1) NameHibiscus Audit Corporation Tokyo Office(2) Location

Teito Aoyama Building 6F, 3-2-3 Shibuya, Shibuyaku, Tokyo(iii) Name of the business

Kohei Morisaki

execution partner

Yoshitaka Horiguchi

３．Reason for appointing the person described in ２．(1) as the temporary accounting auditor.
The Board of Corporate Auditors of the Company appointed Frontier Audit Corporation
as its temporary accounting auditor because Frontier Audit Corporation's audit
performance and audit fees are appropriate for the size of the Company's business, and theBoard of Corporate Auditors has comprehensively reviewed Frontier Audit Corporation'sexpertise, independence, appropriateness, and quality control system, and has determinedthat the firm is suitable as a temporary accounting auditor of the Company.
４．Date of most recent appointment of the retiring accounting auditor
June 25, 2021
５．Opinions, etc. in audit reports, etc. prepared by the retiring accounting auditor for the mostrecent three years
Not applicable.
６. reasons and circumstances leading to the decision or change
Today, we received a notice from our accounting auditor, Hi-Viscous Audit Corporation,that it will resign as our accounting auditor at the conclusion of the 56th Annual General
Meeting of Shareholders (for the fiscal year ending March 31, 2024), which is scheduled to beheld on June 27, 2024.
This is due to a request from Hibiscus, an auditing firm, that we decline to renew ourcontract with them due to difficulties in securing the necessary staff to maintain audit quality
for the next fiscal year.
Based on these considerations, the Board of Corporate Auditors of the Company has decidedto appoint Frontier Audit Corporation as a temporary accounting auditor in accordance withArticle 346, Paragraphs 4 and 6 of the Companies Act after the resignation of the audit
corporation Hibiscus following the Ordinary General Meeting of Shareholders, afterconsidering the audit response appropriate to the Company's business scale and operations,the reasonableness of audit costs, etc. The Company has decided to appoint Frontier Audit
Corporation as a temporary accounting auditor in accordance with Article 346, Paragraphs 4and 6 of the Companies Act.
Hibiscus has pledged to cooperate in the transfer of auditing services.
７．Opinions on the reasons and background for 6. above(1) Opinion of the retiring accounting auditor
We have received a response stating that there are no special comments.
(2) Opinion of the Board of Corporate Auditors
The Board of Corporate Auditors has determined that the contents of this report areappropriate and in accordance with the review process and results of the Board of Corporate
Auditors.