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RULES OF THE BOARD OF CORPORATE AUDITORS
 Established on June 29, 1994
Amended on April 1, 2002
Amended on October 29, 2003
Amended on September 8, 2004
 Article 1.
    (Purpose)
  Article 2.
    (Composition)
  Article 3.
    (Purpose of the Board of Corporate Auditors)
  Article 4.
    (Meetings to be Held)
  Article 5.
    (Chairperson and Person Entitled to Convene Meetings)
    1




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Article 6.
    (Procedures for Convocation)
   Article 7.
    (Method of Resolution)
   Article 8.
    (Resolution of Auditing Principles and Others)
   Article 9.
    (Reports to the Board of Corporate Auditors by Corporate Auditor)
    2




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Article 10.
    (Reports from Independent Auditors or Directors, etc.)
  Article 11.
    (Measures to be held for Special Reports)
   Article 12.
    (Preparation of Audit Reports)
       3




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Article 13.
    (Resolution on Appointment, non-Reappointment and Discharge of Independent Auditors)
  1)
    
    to consent to the matters for resolution to be submitted to a general
meeting of shareholders concerning appointment, non-reappointment or
discharge of the Independent Auditors;2)
    
    to request that matters concerning appointment, non-reappointment or
discharge of the Independent Auditors be matters for resolution to be
submitted to a general meeting of shareholders;3)
    
    to request the matters for resolution to be submitted to a general
meeting of the shareholders at which the appointment of Independent
Auditors is to be resolved; and4)
    
    to appoint any person to temporarily assume the duty of the
Independent Auditors in case of a lack of such Independent Auditors.
  Article 14.
    (Unanimous Resolution of Board of Corporate Auditors and resolution concerning
Appointment of Corporate Auditors)
  1)
    
    to a proposal that the Board of Directors intends to submit to a
general meeting of shareholders for the exemption of a Director from
liability;2)
    
    to a proposal that the Board of Directors intends to submit to a
general meeting of shareholders for modification of the Articles of
Incorporation to provide that the Directors may be exempted from
liability by resolution of the Board of Directors;3)
    
    to a proposal that a Director intends to submit to a meeting of the
Board of Directors based on the provisions of the Articles of
Incorporation, for the exemption of a Director from liability;4)
    
    to a proposal that the Board of Directors intends to submit to a general meeting of
shareholders for modification of the Articles of Incorporation to provide that the Company
may enter into an agreement with an outside Director for his/her exemption from liability;
and5)
    
    to the Companys participation in a derivative lawsuit to assist a defendant Director.
  4




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1)
    
    to consent to the matters to be submitted for resolution to a general
meeting of shareholders concerning appointment of the Corporate
Auditors;2)
    
    to request that matters concerning appointment of the Corporate
Auditors be matters to be submitted for resolution to a general
meeting of shareholders; and3)
    
    to request matters to be submitted for resolution to a general meeting
of the shareholders at which the appointment of the Corporate Auditors
is to be resolved.
 Article 15.
    (Deliberation on Execution of Duty of Corporate Auditors)
  1)
    
    any explanation in the case that any question in writing was made to
the Corporate Auditors by any shareholder prior to the general meeting
of the shareholders;2)
    
    any report to the Board of Directors and request of convocation of a
meeting of the Board of Directors and any matters related thereto;3)
    
    any report of their opinion with respect to the matters for resolution
or other materials to be submitted to the general meeting of
shareholders;4)
    
    any request for injunction against an act of the Directors;5)
    
    any statement at a general meeting of the shareholders with respect to
the appointment, discharge, resign and remuneration of the Corporate
Auditors;6)
    
    any matter concerning lawsuits between the Company and a Director; and7)
    
    any other matters including filing of lawsuits.
 Article 16.
    (Deliberation on Mutual Election of Full-time Corporate Auditors and Remuneration of Corporate Auditors)
  Article 17.
    (Minutes)
  mutatis mutandis
  5




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Article 18.
    (Administration Office)
  Article 19.
    (Sarbanes-Oxley Act of 2002)
  Article 20.
    (Amendments and Abolishment)
   6