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Exhibit 1.1
  ARTICLES OF INCORPORATION
OF
NISSIN CO., LTD.
 Chapter I. General Provisions
     (1)
    
    Consumer credit business, enterprise credit business, and financial mediation,
guarantee and agency of these;(2)
    
    Credit management and collection business;(3)
    
    The business of leasing, rental, buying and purchasing (including buying and
purchasing by installments), and managing of all types of movable estate;(4)
    
    The buying and selling, exchange, rental, mediation, appraisement, management,
possession and operation of real estate;(5)
    
    Civil engineering, building work and contracting business;(6)
    
    The buying and selling, mediation, commissioning or agency of securities;(7)
    
    Non-life insurance agent business, business related to the offering of life
insurance, and insurance agent business based on the Automobile Liability Security Law;(8)
    
    Investment and management consultancy business for enterprises;(9)
    
    Business agency for rental contracts for corporate housing, offices and parking
space and sales contracts;(10)
    
    The business of supplying temporary labor;(11)
    
    Importing and exporting products and distribution business;(12)
    
    Collection agency business;(13)
    
    Computing work agency business;(14)
    
    Contracting for advertising and publicity;(15)
    
    Factoring business;(16)
    
    Development and distribution of computer software;




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(17)
    
    Distribution of computers and peripheral devices;(18)
    
    Management and rental of sports facilities;(19)
    
    Office work agency business such as enterprise accounting or labor services;(20)
    
    Internet provider business;(21)
    
    Internet advertising and publicity business;(22)
    
    Mediation of money borrowing and lending using the Internet;(23)
    
    Business related to the planning and development of Internet software and the
commissioning of its production, as well as consulting business related to these;(24)
    
    Business related to general bridal services;(25)
    
    Business related to the planning, management and coordination of all types of
events;(26)
    
    Business related to all types of training and courses for the acquisition of
all types of licenses;(27)
    
    Planning and production of advertising and publicity, as well as advertising
agency business;(28)
    
    Business of offering automobile inspection services ;(29)
    
    All business that is ancillary to each of the preceding items;
     (1)
    
    Board of Directors;(2)
    
    Statutory Auditors;(3)
    
    Board of Statutory Auditors;(4)
    
    Accounting Auditor(s).




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Chapter II. Shares
          (1)
    
    Rights set forth in each item of Article 189, Paragraph 2 of the Corporate Law;(2)
    
    Rights to make requests pursuant to the provision of Article 166, Paragraph 1
of the Corporate Law;(3)
    
    Rights to receive allocation of a subscription of shares and the allocation of
a subscription of share warrants in accordance with the number of shares held by each
shareholder.




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Chapter III. General Meeting of Shareholders




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Chapter IV. Directors and Board of Directors




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Chapter V. Statutory Auditors and the Board of Statutory Auditors




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Chapter VI. Accounting Auditors
      Chapter VII. Accounting




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