Document:

WWW.EXFILE.COM, INC -- 14833 -- ECOSS INC. -- EXHIBIT 10.1 TO FORM 20F-A

     

    EXHIBIT
      10.1

    Business
      Trust Agreement

    

    This
      Agreement is made and entered into by and between ECOSS, Inc. (hereinafter
      referred to as “A”) and T & T Co., Ltd. (hereinafter referred to as “B”)
      under the provisions with respect to a consulting agreement. The parties hereto
      hereby agree as follows:

    

    (Purpose
      of Agreement)

    Article
      1. A shall entrust B with consulting services set forth in Article 2 with regard
      to A’s own services, and B shall undertake these entrusted
      services.

    

    (Purposes
      of Consulting Agreement)

    Article
      2. The Consulting Agreement shall have the following purposes:

    1.
      Management support consulting; and 

    2.
      Other
      matters specially entrusted by A

    

    (Compensation
      for Consulting Services and Payment Method)

    Article
      3. The compensation for consulting services shall be JPY 6 million yen per
      year,
      and A shall pay JPY 500,000 every month. The actual expenses shall be settled
      separately.

    

    (Consumption
      Taxes and Payment Method)

    Article
      4. Consumption taxes pertaining to this Agreement shall be borne by A and shall
      be separately paid to B simultaneously upon payment in the preceding article.
      Provided, however, that the amounts in Articles 3 and 4 shall be paid to the
      following bank account every month. 

    Sumitomo
      Mitsui Banking, Shinbashi Branch, Ordinary Account, 

    Account
      No.: 1787544

    Account
      Holder’s Name:T&T
      Corporation

    

    (Agreement
      Period)

    Article
      5. This Agreement shall be effective for one (1) year between January 1, 2002,
      and December 31, 2002, and shall be renewed at least one month before the
      expiration of this Agreement by agreeing to any new compensation for consulting
      services for the subsequent year and shall be extended an additional one year
      by
      application in writing.

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    (Confidentiality)

    Article
      6. B shall not disclose or divulge to a third party A’s confidential matters
      that B has obtained through the execution of this Agreement.

    

    (Exemption
      from Responsibility)

    Article
      7. Notwithstanding the outcome of consulting services offered by B, A shall
      not
      submit a claim against B for a refund, in part or in whole, of the compensation
      paid to B under Articles 3 and 4 to B, except when A has terminated this
      Agreement for a reason attributable to B.

    

    (Termination
      of Agreement before Maturity)

    Article
      8. Even during the effective period of this Agreement, this Agreement can be
      terminated in the event A or B has provided thirty (30) days prior written
      notice or oral notice to the other party.

    

    (Interpretation
      of Agreement)

    Article
      9. Any doubtful point concerning the interpretation of each of the provisions
      of
      this Agreement or any matter not stipulated in this Agreement shall be settled
      after due consultation between A and B.

    

    IN
      WITNESS WHEREOF, two (2) copies of this Agreement shall be made, and A and
      B
      shall, after signing and affixing seals to both copies, each retain one (1)
      copy
      thereof. 

    

    07
      / Jan
      / 2002

    

    President
      Chihiro Tsuyuki

    ECOSS
      Inc.

    Mitomi
      Bldg. Shinkan, 1-20-18 Ebisu,

    Shibuya-ku,
      Tokyo, Japan

    

    President
      Masao Tejima

    T
&
T
      Co., Ltd.

    8-1
      Sanbancho, Chiyoda-ku, Tokyo, JapanWWW.EXFILE.COM, INC -- 14833 -- ECOSS INC. -- EXHIBIT 10.2 TO FORM 20F-A

     

    EXHIBIT
      10.2

    
      Revenue
        

      Stamp

    

    April
      5,
      2004

    Loan
      Agreement

    

    This
      Loan
      Agreement is made and entered into by and between EFC Co., Ltd., as the lessor
      and ECOSS, Inc. as the lessee. The parties hereto hereby agree as
      follows:

    

    Article
      1
      (Loan)

    The
      lessee loaned JPY 18,000,000 from
      the
      lessor by promising that the lessee will pay back the amount. Provided, however,
      that the loan date shall be April 5, 2004.

    

    Article
      2
      (Repayment)

    The
      repayment period for the loan in the preceding article shall be as stated on
      the
      attached Loan Repayment Schedule, and the lessee shall make repayment by
      remitting to the bank account designated by the lessor.

    

    Article
      3
      (Interest)

    Interest
      shall be three (3) percent per annum on the principal, and the applicable
      interest shall be paid by bank remittance to the bank account designated by
      the
      lessor on the payment date for the interest as per enclosure.

    

    Article
      4
      (Delinquency Charges) 

    In
      the
      event the lessee has lost the benefit of term, the lessee shall pay a delinquent
      payment at the rate of seven (7) percent per annum from the day of the
      forfeiture of profit to complete settlement. 

    

    Article
      5
      (Forfeiture of Profits for the Term) 

    In
      the
      event of any one of the following, the lessee shall lose the benefit of term
      without requiring notification from the lessor and shall immediately pay to
      the
      lessor the principal at that time.

     

    
      	1.  	
              When
                the lessee falls one month or more into arrears with the payment
                of the
                principal or interest thereof;

            

    

    
      	2.  	
              In
                the event of application for forcible execution, executive injunction,
                or
                auction with regard to other liabilities of the lessee or declaration
                of
                bankruptcy; 

            

    

    
      	3.  	
              In
                the event the lessee is subject to disposition for failure to pay
                taxes
                and other public charges; and 

            

    

    
      	4.  	
              In
                the event a draft or check drawn, endorsed, or guaranteed by the
                lessee
                has been dishonored.

            

    

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    Article
      6
      (Agreed Jurisdiction) 

    The
      parties hereto have agreed that any disputes arising among them relating to
      this
      Agreement shall be settled in a district court in the area where the lessor
      resides, which shall assume exclusive jurisdiction as the installment court
      of
      first instance.

    

    IN
      WITNESS WHEREOF, two (2) copies of this Agreement shall be made, and the parties
      hereto shall, after signing and affixing seals to the two copies, retain one
      copy each respectively. 

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    

    Loan
      Repayment Schedule

    

    

    ECOSS
      Inc.

    1-14-6
      Dougenzaka, Shibuya-ku, Tokyo, Japan

    

    EFC
      Co.,
      Ltd.,

    1-14-6
      Dougenzaka, Shibuya-ku, Tokyo, Japan

    

    

    
      	
              Contract
                Amount

            	
              Expiry
                Date of Contract

            	
              Date
                of Contract

            	
              Interest
                Rate

            	
              Interest
                Payment Method

            
	
              18,000,000

            	
              January
                4, 2006

            	
              April
                5, 2004

            	
              3.00%

            	
              Pay
                Later 

            

    

    

    
      	
              Times

            	
              Date

            	
              Total
                of 

              Principal
                & 

              Interest

            	
              Installment
                

              repayment
                

              amount

            	
              Interest
                

              Amount

            	
              Basic

            	
              New
                Balance

            
	
              Principal

            	
              From

            	
              To

            	
              Interest
                Rate

            
	
              0

            	
              5-Apr-04

            	
              -

            	
              -

            	
              -

            	 	 	 	
              3.00%

            	
              18,000,000

            
	
              1

            	
              9-Apr-04

            	
              382,050

            	
              374,653

            	
              7,397

            	
              18,000,000

            	
              5-Apr-04

            	
              9-Apr-04

            	
              3.00%

            	
              17,625,347

            
	
              2

            	
              1-Jun-04

            	
              4,000,000

            	
              3,921,773

            	
              78,227

            	
              17,625,347

            	
              9-Apr-04

            	
              1-Jun-04

            	
              3.00%

            	
              13,703,574

            
	
              3

            	
              2-Aug-04

            	
              830,958

            	
              760,000

            	
              70,958

            	
              13,703,574

            	
              1-Jun-04

            	
              2-Aug-04

            	
              3.00%

            	
              12,943,574

            
	
              4

            	
              31-Aug-04

            	
              791,915

            	
              760,000

            	
              31,915

            	
              12,943,574

            	
              2-Aug-04

            	
              31-Aug-04

            	
              3.00%

            	
              12,183,574

            
	
              5

            	
              30-Sep-04

            	
              791,043

            	
              760,000

            	
              31,043

            	
              12,183,574

            	
              31-Aug-04

            	
              30-Sep-04

            	
              3.00%

            	
              11,423,574

            
	
              6

            	
              1-Nov-04

            	
              790,984

            	
              760,000

            	
              30,984

            	
              11,423,574

            	
              30-Sep-04

            	
              1-Nov-04

            	
              3.00%

            	
              10,663,574

            
	
              7

            	
              30-Nov-04

            	
              786,293

            	
              760,000

            	
              26,293

            	
              10,663,574

            	
              1-Nov-04

            	
              30-Nov-04

            	
              3.00%

            	
              9,903,574

            
	
              8

            	
              30-Dec-04

            	
              785,233

            	
              760,000

            	
              25,233

            	
              9,903,574

            	
              30-Nov-04

            	
              30-Dec-04

            	
              3.00%

            	
              9,143,574

            
	
              9

            	
              31-Jan-05

            	
              784,800

            	
              760,000

            	
              24,800

            	
              9,143,574

            	
              30-Dec-04

            	
              31-Jan-05

            	
              3.00%

            	
              8,383,574

            
	
              10

            	
              28-Feb-05

            	
              779,982

            	
              760,000

            	
              19,982

            	
              8,383,574

            	
              31-Jan-05

            	
              28-Feb-05

            	
              3.00%

            	
              7,623,574

            
	
              11

            	
              31-Mar-05

            	
              780,051

            	
              760,000

            	
              20,051

            	
              7,623,574

            	
              28-Feb-05

            	
              31-Mar-05

            	
              3.00%

            	
              6,863,574

            
	
              12

            	
              29-Apr-05

            	
              776,923

            	
              760,000

            	
              16,923

            	
              6,863,574

            	
              31-Mar-05

            	
              29-Apr-05

            	
              3.00%

            	
              6,103,574

            
	
              13

            	
              31-May-05

            	
              776,554

            	
              760,000

            	
              16,554

            	
              6,103,574

            	
              29-Apr-05

            	
              31-May-05

            	
              3.00%

            	
              5,343,574

            
	
              14

            	
              30-Jun-05

            	
              773,615

            	
              760,000

            	
              13,615

            	
              5,343,574

            	
              31-May-05

            	
              30-Jun-05

            	
              3.00%

            	
              4,583,574

            
	
              15

            	
              1-Aug-05

            	
              772,432

            	
              760,000

            	
              12,432

            	
              4,583,574

            	
              30-Jun-05

            	
              1-Aug-05

            	
              3.00%

            	
              3,823,574

            
	
              16

            	
              31-Aug-05

            	
              769,742

            	
              760,000

            	
              9,742

            	
              3,823,574

            	
              1-Aug-05

            	
              31-Aug-05

            	
              3.00%

            	
              3,063,574

            
	
              17

            	
              30-Sep-05

            	
              767,805

            	
              760,000

            	
              7,805

            	
              3,063,574

            	
              31-Aug-05

            	
              30-Sep-05

            	
              3.00%

            	
              2,303,574

            
	
              18

            	
              31-Oct-05

            	
              766,058

            	
              760,000

            	
              6,058

            	
              2,303,574

            	
              30-Sep-05

            	
              31-Oct-05

            	
              3.00%

            	
              1,543,574

            
	
              19

            	
              30-Nov-05

            	
              763,932

            	
              760,000

            	
              3,932

            	
              1,543,574

            	
              31-Oct-05

            	
              30-Nov-05

            	
              3.00%

            	
              783,574

            
	
              20

            	
              4-Jan-06

            	
              785,892

            	
              783,574

            	
              2,318

            	
              783,574

            	
              30-Nov-05

            	
              4-Jan-06

            	
              3.00%

            	
              -

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