Document:

Exhibit 10.6

 

Loan Agreement Certification

 

	(1)  Loan Amount	50,000,000 JPY
	(2)  Use	Long-term Working Capital
	(3)  Due Date	2025/4/30
	(4)  Repayment	The 1st repayment is on 2020/6/30. From the 2nd time, every repayment is at the end of each month, with an installment payment of 840,000 JPY, and the balance will be paid off by the deadline.
	(5)  Rate	0.71% per year
	(6)  Interest Payment Method and Period	The first interest repayment stars on 2020/5/31, deferred payment for the previous month on the last day of every month.
	(7)  Interest Rate when Conditions are Violated	0.71% per year
	(8)  Other Contract Terms	 

 

April 30, 2020

 

Address: 1-9-4, Ote-Cho, Tiyoda-Ku, Tokyo

The Bank: Janpan Finance Corporation

41-1, Senzunakacho, Adachi-ku,
Tokyo,

Senzun Branch.

Manager

Small and medium-sized enterprise
business supervisor: /s/ Hiroaki Kuzaki

 

Address: 2-5-9, Kotobashi, Sumidaku, Tokyo

The Company: Tokyou Seikatsu Kan

Representative Director: /s/ Mei KanayamaExhibit 10.7

 

Automatic Transfer Request Form

November 30, 2020

 

Adress: 2-5-9, Kotobashi, Sumida-Ku, Tokyou, 1300022,
Japan

 

The Company: Yoshitsu Co., Ltd

 

Name: /s/ Mei Kanayama

 

	Amount: 141,000,000 JPY	Date of Issue: 2020/11/30	Due Date: 2021/5/31
	Date of the 1st Repayment: 2020/12/31	Amount (JPY): 23,500,000	Date of the Last Repayment: 2021/5/31	Amount (JPY): 23,500,000
	The 2nd Repayment Month: 2021/01	Amount (JPY): 23,500,000	Repayment Period: Until 2021/4/1	Interval:Every month	
    Amount (JPY): 23,500,000

     

 

     

     

    

 

Special Agreement 

 

Address: 2-5-9, Kotobashi, Sumida-Ku, Tokyo, 1300022,
Japan

 

The Company: Yoshitsu Co., Ltd

 

Name: /s/ Mei Kanayama

 

1. Rate

 

		(1)	The interest rate shall be calculated on a daily basis with
an annual rate of 0.350% added to the standard interest rate set forth in (2) of this section, which is 2 bank business days before the
borrowing date or the interest rate review date, with 365 days per year.

 

		(2)	The base interest rate is the Japanese yen interest rate
announced by the JBA TIBOR operating organization presented on page 17097 on the Reuters screen according to the interest rate period
specified in 2 below.

 

If the relevant page is not displayed
for some reason, the interest rate posted on the successor or alternative page of the service will be the base interest rate. However,
if the base interest rate is not listed (including the case where the base interest rate is not announced for some reason), the bank will
respond according to the period based on the interest rate of the originator of the yen fund lending transaction in the financial market.
The interest rate that is reasonably determined is applied as the base interest rate.

 

		(3)	If the base interest rate is negative, the base interest
rate is set to 0.

 

2. Rate Period

 

The interest rate period shall be one
month, and the applicable interest rate shall be reviewed every period in accordance with the preceding paragraph.

 

3. Pre-deadline repayment

 

The
Client cannot make a contracted purchase or repay the loan in advance. However, due to unavoidable circumstances, if a
non-contracted internal payment or pre-deadline repayment is made with the consent of the bank, in addition to the interest until
the prepayment date, the settlement specified in the next paragraph will be made immediately upon request of the Bank.

 

4. Settlement

 

The amount
of the settlement money shall be calculated according to the following formula. However, if the amount based on the formula is Manasu,
no settlement money will be incurred.

 

Pre-deadline
repayment amount × (Market interest rate of this loan - Market interest rate at the time of prepayment) × Remaining
period (days) at the time of prepayment / 365 days

 

5. Deadline profit loss

 

If the
Client lost the deadline profit, the settlement amount calculated in the preceding paragraph shall be paid to the Bank as soon as
the Bank requests it.Exhibit 10.8

 

2nd AMENDED AND RESTATED

SHAREHOLDERS’
AGREEMENT 

Of 

Trademark License Agreement

 

Date: March 29, 2021.

 

Parties:

 

		(1)	Yoshitsu Co., Ltd. (“Licensor”)

 

		(2)	Valur Holding LLC (“Licensee”)

 

Operative Provisions:

 

Article 1  Definitions

 

		1.1	“License” shall mean the license of Trademarks (as
defined below) granted by Licensor to Licensee under Article 2 of this Agreement.

 

		1.2	“Products” shall mean the products sold by Licensor to Licensee under Sales Agreement (as
defined below).

 

		1.3	“Sales Agreement” shall mean the Basic Sales and Purchase Agreement entered into by and between
the parties hereto as of March 29, 2021.

 

		1.4	“Territory” shall mean United States of America.

 

		1.5	“Trademarks” shall mean Licensor’s trademark(s)
as described in Exhibit.

 

Article 2  Grant of License

 

		2.1	During the term of this Agreement and subject to the terms and conditions stated herein, Licensor grants
to Licensee a revocable license and non-exclusive right to use the Trademarks in the Territory solely for the purpose of selling, promoting
sales of, and performing post-sale and other support relating to, the Products, provided that any use of the Trademarks must be, in the
absolute opinion of the Licensor, considered to be appropriate. This grant of License shall be treated as Licensor’s permission
under Article 11.1 of Sales Agreement.

 

		2.2	Must purchase 75% of the products in Yoshitsu Co., Ltd. or more
than 75% of the products as the standard.

 

		2.3	Provide company financial statements every quarter for both parties
to know.

 

Article 3  Exclusion
of Trademark Right Infringement

 

		3.1	When you become aware that a third party without legitimate authority
infringes or may infringe the Trademark Right, you immediately eliminate or eliminate the infringement. You must prevent it and notify
us to that effect.

 

     

     

    

 

Article 4 Obligation
to Cooperate

 

		4.1	First Party shall cooperate in good faith with Second Party regarding
matters arising from the permission of the normal use right by Second Party.

 

Article 5 Notice
of Usage Mode and Change of Usage Mode

 

		5.1	When using this trademark right, you will notify us in advance
of the mode of the trademark used. Notify when the usage mode is changed.

 

		5.2	Whenever you sell a new product that should use the registered
trademark of this trademark right, you will notify us to that effect.

 

Article 6 Transfer
of Trademark Right

 

		6.1	If we transfer this trademark right to a third party other than
you, we will notify you in advance.

 

Article 7 Prohibition
of Transfer of Normal use Right to a Third Party and Permission of use

 

		7.1	Second Party shall not transfer the normal usage right to a third
party.

 

		7.2	Second Party shall not permit a third party to use a registered
trademark for which a normal license has been granted.

 

Article 8 Cancellation
of This Contract

 

		8.1	If one of the parties to this Agreement fails to meet the obligations
set forth in this Agreement, the other party may urge them to do so and may terminate this Agreement if they do not perform within one
month after the notification.

 

		8.2	If the party who canceled this contract in the preceding paragraph
suffers damages, it does not prevent the other party from claiming damages.

 

Article 9 Dispute
Resolution With a Third Party

 

		9.1	If a dispute arises between you and a third party in connection
with the license of this trademark right, you will immediately report it to us and cooperate with us to resolve the dispute.

 

Article 10 Request
for Trial of Trademark Right

 

		10.1	Second Party will not take any action that is disadvantageous
to us, such as a request for a trial for cancellation of trademark right registration or a request for a trial for invalidation of trademark
registration, regardless of whether the Trademark is direct or indirect.

 

Article 11 Consultation
Clause

 

		11.1	If there is any doubt about the operation or interpretation of
this contract or matters not stipulated in this contract, First Party and Second Party shall discuss and handle it in good faith.

 

[Signatures in the following
page]

 

    2

     

    

 

	YOSHITSU CO., LTD.	 
	 	 
	/s/ Kanayama Mei 	 
	Name: 	Kanayama Mei	 
	Title: 	Representative Director	 
	 	 
	VALUR HOLDING LLC	 
	 	 
	/s/ Wan Lan Hew 	 
	Name: 	Wan Lan Hew	 
	Title: 	Director	 

 

Exhibit

 

    3

     

    

 

Trademarks

 

	 	Country 	Trademark	Class 	Registration No.	Registration Date
	1	U.S.A	REIWATAKIYA	35	88675151	
    31/12/2018

     

	2	U.S.A	東京生活館	35	5694575	25/12/2018
	3	Japan	東京生活館	3,5,44	5855378	08/07/2016
	4	Japan	令和多喜屋	3,5,35, 44	6325574	24/10/2019

 

 

4Exhibit 10.9

 

2nd AMENDED AND RESTATED

SHAREHOLDERS’
AGREEMENT 

Of 

Trademark License Agreement

 

Date: March 29, 2021.

 

Parties:

 

	(1)	Yoshitsu Co., Ltd. (“Licensor”)

 

	(2)	Jacato Holding Inc. (“Licensee”)

 

Operative Provisions:

 

Article 1  Definitions

 

	1.1	“License” shall mean the license of Trademarks (as defined below) granted by Licensor to Licensee under Article 2 of this Agreement.
	 	 
	1.2	“Products” shall mean the products sold by Licensor to Licensee under Sales Agreement (as defined below).
	 	 
	1.3	“Sales Agreement” shall mean the Basic Sales and Purchase Agreement entered into by and between the parties hereto as of March 29, 2021.
	 	 
	1.4	“Territory” shall mean Canada.
	 	 
	1.5	“Trademarks” shall mean Licensor’s trademark(s) as described in Exhibit.

 

Article 2  Grant of License

 	2.1	During the term of this Agreement and subject to the terms and conditions stated herein, Licensor grants to Licensee a revocable license and non-exclusive right to use the Trademarks in the Territory solely for the purpose of selling, promoting sales of, and performing post-sale and other support relating to, the Products, provided that any use of the Trademarks must be, in the absolute opinion of the Licensor, considered to be appropriate. This grant of License shall be treated as Licensor’s permission under Article 11.1 of Sales Agreement.
	 	 
	2.2	Must purchase 75% of the products in Yoshitsu Co., Ltd. or more than 75% of the products as the standard.
	 	 
	2.3	Provide company financial statements every quarter for both parties to know.

 

Article 3  Exclusion
of Trademark Right Infringement

 

	3.1	When you become aware that a third party without legitimate
authority infringes or may infringe the Trademark Right, you immediately eliminate or eliminate the infringement. You must prevent it
and notify us to that effect.

 

     

     

    

 

Article 4 Obligation
to Cooperate

 

	4.1	First Party shall cooperate in good faith with Second Party
regarding matters arising from the permission of the normal use right by Second Party.

 

Article 5 Notice
of Usage Mode and Change of Usage Mode

 

	5.1	When using this trademark right, you will notify us in advance
of the mode of the trademark used. Notify when the usage mode is changed.
	 	 

	5.2	Whenever you sell a new product that should use the registered
trademark of this trademark right, you will notify us to that effect.

 

Article 6 Transfer
of Trademark Right

 

	6.1	If we transfer this trademark right to a third party other
than you, we will notify you in advance.

 

Article 7 Prohibition
of Transfer of Normal use Right to a Third Party and Permission of use

 

	7.1	Second Party shall not transfer the normal usage right to
a third party.
	 	 

	7.2	Second Party shall not permit a third party to use a registered
trademark for which a normal license has been granted.

 

Article 8 Cancellation
of This Contract

 

	8.1	If one of the parties to this Agreement fails to meet the
obligations set forth in this Agreement, the other party may urge them to do so and may terminate this Agreement if they do not perform
within one month after the notification.
	 	 

	8.2	If the party who canceled this contract in the preceding
paragraph suffers damages, it does not prevent the other party from claiming damages.

 

Article 9 Dispute
Resolution With a Third Party

 

	9.1	If a dispute arises between you and a third party in connection
with the license of this trademark right, you will immediately report it to us and cooperate with us to resolve the dispute.

 

Article 10 Request
for Trial of Trademark Right

 

	10.1	Second Party will not take any action that is disadvantageous
to us, such as a request for a trial for cancellation of trademark right registration or a request for a trial for invalidation of trademark
registration, regardless of whether the Trademark is direct or indirect.

 

Article 11 Consultation
Clause

 

	11.1	If there is any doubt about the operation or interpretation
of this contract or matters not stipulated in this contract, First Party and Second Party shall discuss and handle it in good faith.

 

[Signatures in the following
page]

 

    2

     

    

 

	YOSHITSU CO., LTD.	 
	 	 	 
	/s/ Kanayama Mei	 
	Name: 	Kanayama Mei	 
	Title: 	Representative Director	 
	 	 	 
	JACATO HOLDING
    INC.	 
	 	 	 
	/s/ Wan Lan Hew	 
	Name: 	Wan Lan Hew	 
	Title: 	Director	  

 

Exhibit

 

    3

     

    

 

Trademarks

 

	 	Country 	Trademark	Class 	Registration No.	Registration Date
	1	Canada	REIWATAKIYA	35	1992964	
    30/10/2019 

	2	Canada	東京生活館	35	TMA1,070,977	06/12/2016
	3	Japan	東京生活館	3,5,44	5855378	08/07/2016
	4	Japan	令和多喜屋	3,5,35, 44	6325574	24/10/2019

 

 

4

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