Ichigo Office Reit Investment CorporationTSE: 8975

Change in Specified Related Corporations

· Issued by Ichigo Office Reit Investment Corporation


Make The World More Sustainable

[Provisional Translation Only]

This English translation of the original Japanese document is provided solely for information purposes. Should there be any discrepancies between this translation and the Japanese original, the latter shall prevail.

May 1, 2026

Issuer

Ichigo Office REIT Investment Corporation ("Ichigo Office," 8975)

2-6-1 Marunouchi, Chiyoda-ku, Tokyo

Representative: Takafumi Kagiyama, Executive Director https://www.ichigo-office.co.jp/en

Asset Management Company

Ichigo Investment Advisors Co., Ltd.

Representative: Hiroshi Iwai, President

Inquiries: Masahiro Izumi, Head of Finance & Planning Tel: +81-3-4485-5231

Change in Specified Related Corporations

There has been a change in Ichigo Office's specified related corporations as follows.

  1. Reason for Change

    During the three-year period ending April 30, 2026 (November 1, 2025 to April 30, 2026), the total amount paid by Ichigo Office to Ichigo Estate (a wholly-owned subsidiary of Ichigo, Ichigo Investment Advisor's ("IIA") parent company, and a related party of IIA) to acquire juekiken, trust beneficiary interest in real estate (including real estate, real estate leasehold rights, and superficies rights), has exceeded 20% of all acquisitions and sales of juekiken paid by and to Ichigo Office for the same period. As such, Ichigo Estate has become a specified related corporation, a corporation engaging in transactions stipulated under Article 29-3, Clause 3, Item 2 of the Order for Enforcement of the Financial Instruments and Exchange Act, on May 1, 2026.

  2. Date of Change May 1, 2026

  3. Specified Related Corporation Overview

    (1) Name

    Ichigo Estate

    (2) Address

    2-6-1 Marunouchi, Chiyoda-ku, Tokyo

    (3) Representative

    Yasuhide Hosono, President & Representative Director

    (4) Business

    Preserving and improving existing real estate via value-add

    (5) Paid-In Capital

    JPY 500 million

    (6) Establishment Date

    November 10, 2005

    (7) Net Assets

    JPY 31,625 million (as of February 28, 2025)

    (8) Total Assets

    JPY 154,496 million (as of February 28, 2025)

    (9) Major Shareholder

    Ichigo (100% as of February 28, 2026)

    (10) Relationship to Ichigo Office or IIA

    Capital Relationship

    There is no material capital relationship between Ichigo Office and Ichigo Estate. Ichigo Estate is a wholly-owned subsidiary of Ichigo, IIA's parent company, and is a related party of IIA as defined in Article 201, Clause 1 of

    the Investment Trust and Investment Corporation Law.

    Personnel Relationship

    Although there is no material personnel relationship between Ichigo Estate and Ichigo Office, there is a personnel relationship between Ichigo Estate's parent

    company, Ichigo, and IIA.

    Transactional Relationship

    Ichigo Office acquired the juekiken of the Ichigo Funabashi Building from Ichigo Estate on February 18,

    2026.

    Related Party Applicability

    Ichigo Estate is a related party of IIA as defined in Article

    201, Clause 1 of the Investment Trust and Investment Corporation Law.

  4. Earnings Impact

Although the change in Ichigo Office's specified related corporations occurred on May 1, 2026, it has no impact on the April 2026 and October 2026 fiscal period earnings forecasts.

Ichigo Office will submit the necessary documents for the change in line with the Financial Instruments and Exchange Act, Real Estate Brokerage Act, and other relevant laws and regulations.