Exhibit (1.3) 

 

(Translation) 

 

SHARE HANDLING REGULATIONS 

 

 

CHAPTER I.GENERAL PROVISIONS 

 

**Article 1. Purpose**

 

Pursuant to Articles 9 of the Articles of Incorporation, the matters related to shares ofthe Company shall be governed by these Regulations; provided, that in addition to these Regulations, handling procedures with respect to the beneficial owners of the shares shall be governed by the rules provided by Japan Securities DepositoryCenter, Inc. (hereinafter referred to as the “Center”) 

 

**Article2. Denominations of Share Certificates**

 

The share certificates to beissued by the Company shall be in the following denominations: hundred thousand (100,000) shares, ten thousand (10,000) shares, one thousand (1,000) shares, five hundred (500) shares, one hundred (100) shares, fifty (50) shares, ten (10) shares,five (5) shares and one (1) share and, if necessary, share certificates representing any number of shares less than one hundred (100) shares may be issued; provided, that the shareholders may not request the issuance of share certificatesrepresenting a number of shares constituting less than one unit as set forth in Article 7 of the Articles of Incorporation (hereinafter referred to as “Less-Than-One-Unit Shares” and share certificates representing Less-Than-One-UnitShares are referred to as “Less-Than-One-Unit Share Certificates”), except as provided in Articles 27 (Defacement or Mutilation of Share Certificates), 28 (Filled Columns of Share Certificates) and 35 (Re-issuance of Share Certificates dueto Invalidation) hereof. 

 

**Article 3. Request, Notification, Etc.**

 

(1) Any request, notification, offer or application to be made underthese Regulations shall be in the form prescribed by the Company and shall be affixed by seal together with applicant’s address and name being filled in. 

 

(2) In respect of any request, notification, offer or application provided in the preceding paragraph, the Company may request for an attachment of a certification ofa person whom the Company considers appropriate or submission of a guarantee in the case that the Company deems necessary. 

 

**Article 4. Proxy**

 

In the case that any request, notification, offer or application hereunder is made or given by a proxy, a document evidencing the authority of the proxy shall be presented. 

 

**Article 5. Amendment**

 

Any amendment hereof shall be subject to the resolution of the Board of Directors.

 

CHAPTER II. TRANSFER AGENT 

 

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**Article 6. Handling Office and Forwarding Offices**

 

The transfer agent of the Company, its handling office, working office and forwardingoffices are as follows: 

 

Transfer Agent: 

 

UFJ Trust Bank Limited 

4-3, Marunouchi 1-chome 

Chiyoda-ku, Tokyo 

 

HandlingPlace: 

 

UFJ Trust Bank Limited, Head Office

4-3, Marunouchi 1-chome 

Chiyoda-ku, Tokyo 

 

HandlingOffice: 

 

UFJ Trust Bank Limited, CorporateAgency Department 

10-11, Higashisuna 7-chome 

Koto-ku, Tokyo 

 

Liaison Offices: 

 

All branch offices in Japan of UFJ Trust Bank Limited 

The head office and all branch offices in Japan of Nomura Securities Co., Ltd. 

 

**Article 7. Handling Procedures**

 

Any request, notification, offer or application with respect to the procedures hereunder,delivery of share certificates, payment of dividends, and other businesses delegated to the transfer agent by the Company shall be submitted to and conducted through the transfer agent. 

 

CHAPTER III. REGISTRATION OF TRANSFER, ETC. 

 

**Article 8. Registration of Transfer**

 

In the case of an application to register a transfer of shares due to the acquisition thereof, an application together with the share certificates shall be submitted;provided, that in case that the share certificates have not been issued, submission of the share certificates thereof shall not be required. 

 

**Article 9. Registration of Transfer pursuant to Other Statutory Procedures**

 

In the event that any other procedure is required by the statutes in respect of the transfer of shares, a document evidencing the completionof such procedure shall be also submitted. 

 

**Article 10. Notification toBeneficial Owners**

 

In the event that a beneficial owner requests forregistration or recordation in the List of Beneficial Owners of the Company, the beneficial owner shall report names, addresses and other necessary descriptions that should be registered or recorded in the List of Beneficial Owners to the Center orany participant which holds the account thereof, and in compliance with the statutes and regulations provided by the Center, a notice of the beneficial owner shall be given to the transfer agent of the Company. 

 

**Article 11. Preparation of the List of Beneficial Owners**

 

The List of Beneficial Owners of the Company shall be prepared based upon the notice of the

 

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beneficial owners from the Center as set forth in the preceding Article. 

 

**Article 12. Aggregation**

 

In the event that a shareholder registered or recorded in the Shareholders List is recognized to be identical to a beneficial owner registered or recorded in the List ofBeneficial Owners based on the address and the name of such shareholder, the number of shares held by such shareholder shall be aggregated for the purpose of exercising shareholder’s rights. 

 

CHAPTER IV. REGISTRATION OF PLEDGE AND INDICATION OF TRUST ASSETS 

 

**Article 13. Registration or Deregistration of Pledge**

 

(1) In the case of an application for a registration or deregistration of the creation ortransfer of a pledge on shares, an application therefor shall be submitted under the joint signatures of the pledgor and the pledgee together with the share certificates. 

 

(2) Notwithstanding the preceding paragraph, in the event of an application for registration, transfer or cancellation of a pledge on sharesby a beneficial owner, an application shall be submitted to the Center or any participant which holds the account. 

 

**Article 14. Indication, Alternation or Cancellation of Trust Assets**

 

(1) In the case of an application for indication, alternation or cancellation of trust assets, the trustee shall submit an applicationtogether with the share certificates. 

 

(2) Notwithstanding the precedingparagraph, in the case of an application for indication, alternation or cancellation of trust assets by a beneficial owner, an application shall be submitted to the Center or any participant which holds the account. 

 

CHAPTER V. VARIOUS NOTIFICATIONS 

 

**Article 15. Requests for Non-Possession of Share Certificates**

 

(1) In the case of a request for non-possession of share certificates, the shareholder shallsubmit a designated application together with the share certificates; provided, that in the case that the share certificates have not been issued, submission of the share certificates shall not be required. 

 

(2) With respect to the shares of stock as to which is made as provided in the precedingparagraph, the share certificates shall not be issued. 

 

(3) In the case that ashareholder, who has made a request for non-possession of share certificates, requests for issuance of the share certificates, such shareholder shall be required to submit a designated application; provided, that such shareholder may not request forissuance of Less-Than-One-Unit Share Certificates. 

 

**Article 16. Name,Address and Seal Impression**

 

Shareholders, beneficial owners or theirstatutory representatives shall provide a notification of their addresses, names (corporate name and name of representative in case of a corporation) and seal impressions; provided, that a foreigner who is accustomed to provide signatures maysubstitute the seal impression with a specimen of his/her signature. 

 

**Article 17. Provisional Address or Proxy of Nonresident Shareholders**

 

(1) Shareholders, beneficial owners or their statutory representatives are not residing in Japan shall set a provisional address or appoint a resident proxy in Japan and provide a notification of the same. The sameprocedure shall apply when there are any changes in the items notified pursuant to the preceding sentence. 

 

(2) The provisions in the preceding Article shall apply *mutatis mutandis* to the resident proxy set 

 

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forth in the preceding paragraph. 

 

**Article 18. Change in Surname, Given name or Trade Name, Etc. or Appointment, Change or Discharge of Person with Parental Authority or Guardian, Etc.**

 

In the case of application for a change in the surname, given name ortrade name, etc. or the appointment, change or discharge of a person vested with parental authority or guardian, a notification thereof shall be submitted together with the share certificates and a document evidencing such fact; provided, thatsubmission of the share certificates shall not be required if such share certificates have not been issued or in the case of a change in the indication of shareholder (without affecting its identification) in the List of Beneficial Owners.

 

**Article 19. Representative of Joint-owners of Shares**

 

In the case of application for the appointment or change of a representative ofjoint-owners of shares, a notification thereof shall be submitted together with the share certificates and the consent of all joint-owners of shares; provided, that submission of the share certificates shall not be required if such sharecertificates have not been issued or in the case of a change in the indication of shareholder (without affecting its identification) in the List of Beneficial Owners. 

 

**Article 20. Change in Representative of Corporation**

 

In the case of a change in the representative of a corporation, a notification shall be submitted together with a certified excerpt from theCommercial Register. 

 

**Article 21. Applicability of Provisions toRegistered Pledgee**

 

The provisions in this chapter shall apply*mutatis mutandis* to registered pledgees. 

 

**Article 22. Exceptionfor Various Notifications by Beneficial Owners**

 

In the case of anotification by a beneficial owner set forth in this Chapter, such notification shall be given through a participant; provided, that in the case of only a change in the seal impression of the beneficial owner, such notification need not be giventhrough a participant. 

 

CHAPTER VI. INDICATION OF SHARECERTIFICATES 

 

**Article 23. Indication of Shareholders, Etc.**

 

(1) Names of shareholders or their statutory representatives (corporatename in case of a corporation) shall be indicated on the surface of share certificates. In the case that a share transfer is registered in accordance with the provisions set forth in Chapter III, the year and date of such registration in theShareholders List shall be entered on the specified column of the reverse side of the share certificates, and the transfer agent appointed by the Company shall affix a seal to certify. 

 

(2) In the case that a notification is submitted as set forth in the Articles 18 and 19, the provisions in the preceding paragraph shallapply *mutatis mutandis*. 

 

**Article 24. Registration of Pledge**

 

In the case of a registration or deregistration of the creation ortransfer of a pledge pursuant to Article 13, the same shall be indicated on the surface of share certificates, respectively and the year and date of the registration in the Shareholders List shall be entered thereon, and the transfer of agentappointed by the Company shall affix a seal to certify. 

 

**Article 25.Indication of Trust Assets**

 

In the case that an indication,alternation or cancellation of trust assets pursuant to Article 14, the 

 

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same shall be indicated on the surface of share certificates, respectively and the year and date of the registration in the Shareholders List shall beentered thereon, and the transfer of agent appointed by the Company shall affix a seal to certify. 

 

CHAPTER VII. RE-ISSUANCE OF SHARE CERTIFICATES 

 

**Article 26. Division or Consolidation of Share Certificates**

 

In the case of an application for the issuance of new share certificates due to the division or consolidation of share certificates, an application thereof shall be submitted together with the share certificates;provided, that the Less-Than-One-Unit Share Certificates may not be issued. 

 

**Article 27. Defacement or Mutilation of Share Certificates**

 

In the case of an application for the issuance of new share certificates due to defacement or mutilation of share certificates, an application thereof shall be submitted together with the share certificates; provided, that when the sharecertificates are substantially defaced or mutilated, and it is difficult to ascertain whether such share certificates are genuine, the provisions set forth in Chapter 9 shall apply. 

 

**Article 28. Filled Columns of Share Certificates**

 

In the case that the columns for recording the names of ownership on the share certificates are filled out, the Company shall collect suchshare certificates and issue new share certificates. 

 

CHAPTERXIII. PURCHASE OF LESS-THAN-ONE-UNIT SHARES 

 

**~~~~Article 29.Purchase of Less-Than-One-Unit Shares~~~~**

 

(1) In thecase that an application is made for the purchase of Less-Than-One-Unit Shares, an application shall be submitted together with the share certificates. 

 

(2) In the case that beneficial owners submit an application set forth in the preceding paragraph, the application shall be submitted to a participant and the Center.

 

**Article 30. Pricing of Purchase Price**

 

(1) The purchase price of Less-Than-One-Unit Shares shall be the closing price of the stockof the Company quoted by the Tokyo Stock Exchange on the day on which the application set forth in the preceding Article reached the handling office or liaison office, multiplied by the number of shares. 

 

(2) In the case that no trading is effected at the Tokyo Stock Exchange on the day that isset forth in the preceding sentence, the purchase price shall be the amount equal to the price of the first trade effected thereafter, multiplied by the number of shares. 

 

**Article 31. Payment of Purchase Price**

 

(1) The purchase price for the Less-Than-One-Unit Shares subject to the purchase request shall be paid to the applicant on the fourth (4)business day after either the day on which the documents necessary for the purchase reached the working office or the day on which the purchase price in the preceding Article was determined, whichever is later. 

 

(2) Notwithstanding the preceding paragraph, when such purchase price includes a premium dueto dividends, stock splits or stock options, the purchase price shall be paid prior to the date of reference or a date on which the rights due to such stock splits or stock options vests in the shareholder. When such purchase price does not includea premium due to dividends, stock splits or 

 

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stock options, the purchase price shall be paid subsequent to the following day of the date of reference or a date on which the rights to such stock splitsor stock options vested in the shareholder. 

 

**Article 32. Transfer Date ofShares Purchased**

 

Less-Than-One-Unit Shares subject to an applicationfor purchase shall be transferred to the Company on the day on which the Company completed the procedure for payment of the purchase price set forth in the preceding Article. 

 

CHAPTER IX. RE-ISSUANCE OF SHARE CERTIFICATES DUE TO LOSS 

 

**Article 33. Registration of Lost Share Certificates or Application for Deregistration**

 

(1) An applicant who requests the registration of lost share certificates shall submit anapplication together with a document evidencing the acquisition of the share certificates and the loss of such share certificates as well as an identification of the applicant; provided, that in the case that the applicant who requests theregistration of lost share certificates is the registered owner or registered pledge of the lost share certificates, only a document evidencing the loss of share certificates shall be submitted, in addition to the application. 

 

(2) In the case that a registered person as to the share certificates registered to be lostshare certificates applies to deregister a registration stated in the preceding paragraph, an application shall be submitted. 

 

**Article 34. Filing of Objection to Register Lost Share Certificates**

 

In the case of filing an objection to the registration of lost share certificates, an application together with the share certificates andan identification of the applicant shall be submitted; provided, that in the case that a shareholder or a registered pledgee files an objection, the submission of identification is not required. 

 

**Article 35. Re-issuance of Share Certificates due to Invalidation**

 

In the case that a request is made for the re-issuance of new shares as to theinvalidated share certificates, an application therefor shall be submitted. 

 

**Article 36. Applicability of Provisions to Various Notifications**

 

In the case that a registered person as to share certificates who is not a shareholder or a registered pledgee, applies for a change in the entries in the Register of Lost Share Certificates, the provisions set forthin Articles 16 through 20 shall apply *mutatis mutandis*. 

 

**Article37. Charges**

 

Charges for handling of the shares of stock of theCompany shall be as follows: 

 

Registration of lost share certificates as setforth in Article 33 (Registration of Lost Share Certificates or Application for Deregistration): 

 

¥ 10,000 per event 

¥ 500 per sheet 

 

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