Company: SATLF
Filing Date: 2025-04-01
Form Type: F-6 POS
Source: 0001104659-25-030364
Chunk: 1

Company: Start Today Co., Ltd./ADR
Filing Date: 2025-04-01
Form: F-6 POS
Chunk 1
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, as
depositary (the "Depositary") and all holders from time to time of American Depositary Receipts evidencing American Depositary
Shares that is contained in the form of the American Depositary Receipt itself (constituting the Prospectus). The existing Prospectus
is being replaced in its entirety by the Prospectus filed with this Post-Effective Amendment No. 1 and the amended and restated terms
thereof are applicable to all currently outstanding and hereafter issued American Depositary Shares.

<div align='center'>PART I

INFORMATION REQUIRED IN PROSPECTUS</div>

Item 1. DESCRIPTION OF SECURITIES TO BE REGISTERED

| Required Information |                                                                  |     | Location in Form of Receipt Filed Herewith as 
 Prospectus                                    |
| 1.                   | Name of depositary and address of its principal executive office |     | Face of Receipt – introductory paragraph      |
| 2.                   | Title of Receipts and identity of deposited securities           |     | Face of Receipt – top center                  |
| Terms of Deposit:    |                                                                  |     |                                               |

|    | -i                                                                                        | The amount of deposited securities represented by one American Depositary Share (“ADS”)                      |     | Face of Receipt – upper right corner                                 |
|    | -ii                                                                                       | The procedure for voting the deposited securities                                                            |     | Reverse of Receipt – Articles 11 and 13                              |
|    | -iii                                                                                      | The procedure for collecting and distributing dividends                                                      |     | Reverse of Receipt – Articles 12 and 18                              |
|    | -iv                                                                                       | The procedures for transmitting notices, reports and proxy soliciting material                               |     | Reverse of Receipt – Articles 11 and 15                              |
|    | -v                                                                                        | The sale or exercise of rights                                                                               |     | Reverse of Receipt – Articles 12 and 13                              |
|    | -vi                                                                                       | The deposit or sale of securities resulting from dividends, splits or plans of reorganization                |     | Reverse of Receipt – Articles 12 and 15                              |
|    | -vii                                                                                      | Amendment, extension or termination of the deposit arrangements                                              |     | Reverse of Receipt – Articles 17 and 18 (no provision for extension) |
|    | -viii                                                                                     | The rights of holders of Receipts to inspect the books of the depositary and the list of holders of Receipts |     | Face of Receipt – Article 3                                          |
|