Exhibit 10.81

Translated from Japanese

 

Loan Rate/Discharge Method/Interest Payment Method

 

5. Loan rate

Annual 4.25%                                                              Basic
interest rate: B’s short-term prime rate

If the basic interest is not a fixed rate, the loan rate shall be changed based
on Article 4 below.

 

6. Discharge Method/Interest Payment Method

 

1) Equal principal Payment (incl. a lump sum payment on the due date)

 

 

 

 

Due date and payment interval

Number of payments

Amount

p

I

1st

 

 

 

 

r

n

 

Fr.        Thru.        Every         m(s).;          Date:

 

 

i

s

 

Fr.        Thru.        Every         m(s).;          Date:

 

 

n

t

 

 

 

 

 

c

a

 

 

 

 

 

i

l

 

 

 

 

 

p

l

 

 

 

 

 

a

m

 

 

 

 

 

l

t

 

 

 

 

 

 

Increased
paymt.

Fr.        Thru.        Every         m(s).;          Date: 

 

 

 

Paymt. Due

Final due date

 

 

\137,500,000

 

Paymt.
Method

Advance Paymt.

 

Interval

Every    m(s).

Interest

1st paymt. due

June 22, 2009

2nd paymt. due: July 31, 2009

Due for 2nd paymt. and after

EOM

 

2) Equal installment payment

 

 

 

 

Due date and payment interval

Number of payments

Amount

Interest for grace period

1st due

 

2nd and after: Fr.        Thru.        Every         m(s).;          Date:

Principal

1st

 

 

 

Separately notified in writing

and

 

2nd

Fr.        Thru.        Every         m(s).;          Date:

times

\

interest

Final

Final due date

 

 

Balance and the interest

 

The interest during the grace period and the first payment amount for both the
principal and shall be deteremined by B’s calculation method. In this case the
amount may be different from the amount for the second payment and payments
thereafter.

 

1

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Deduction of the payment and interest:

 

7  Payment account (owned by the debtor)

 

 

Branch Name

Account type

Account No.

The Name of the owner

 

Nakano

Ordinary deposit

 

IA Partners, Inc.

 

(The branch holding the account)

 

 

 

 

8  The deduction date:

 

The due dates specified in Article 6 above (however, the following business day
if the dates fall on a bank holiday)

 

(to be continued to the next page)

 

Template for Monetary Loan (w/ covenant) Sheet (2-1) [To be stored 10 yrs. 8032
14.12]

 

2

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