| Published Date | Issuer/Borrower | Subject | Evaluation | Report | Use of Proceeds
 | ICMA | 
                                                                                                
                                        | Nov. 10, 2022 | Morinaga | Sustainable Finance Framework | SU 1 (F) (gs1/m1)
 |   | Green Building, Energy Efficiency,  Affordable Basic Infrastructure, Socioeconomic Advancement and Empowerment | - | 
                                                                    
                                        | Oct. 28, 2022 | THE HACHIJUNI BANK | Green Bond・Social Bond・Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Green Building, Energy Efficiency, Access to Essential Services, Social Advancement and Empowerment, Employment Generation | - | 
                                                                    
                                        | Sep. 30, 2022 | TOKYU | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Clean transportation, Affordable essential services etc | - | 
                                                                    
                                        | Sep. 30, 2022 | Hoshino Resorts REIT | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Basic Infrastructure, Social Advancement and Enpowerment, etc | - | 
                                                                    
                                        | Aug. 29, 2022 | Marubeni Private Real Estate Investment Trust | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Energy Efficiency,  Socioeconomic Advancement and Empowerment, Access to Essential Services | - | 
                                                                    
                                        | Aug. 25, 2022 | GLP Japan | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Basic Infrastructure, Social Advancement and Empowerment | - | 
                                                                    
                                        | Aug. 8, 2022 | Saitama Prefecture | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Climate change adaptation, Basic Infrastructure, Social Advancement and Enpowerment | - | 
                                                                    
                                        | Jul. 25, 2022 | JAPAN POST HOLDINGS | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Clean transportation, Affordable essential  services etc | - | 
                                                                    
                                        | May. 13, 2022 | ZENSHO HOLDINGS | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Energy Efficiency, Socioeconomic Advancement and Empowerment, Food Security and Sustainable Food Systems, etc. | - | 
                                                                    
                                        | Mar. 31, 2022 | Proximar Seafood | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |   | Pollution prevention and control, Terrestrial and aquatic biodiversity conservation | - | 
                                                                    
                                        | Mar. 30, 2022 | Osaka University | Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Energy Efficiency, Green Building, Access to Essential Services (Education) | - | 
                                                                    
                                        | Mar. 18, 2022 | Fish Farm Mirai LLC | Sustainability Loan Framework | SU 1 (F) (gs1/m1)
 |  | Pollution prevention and control, Terrestrial and aquatic biodiversity conservation | - | 
                                                                    
                                        | Mar. 15, 2022 | Gravity AH Godo Kaisha | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Basic Infrastructure, Social Advancement and enpowerment | - | 
                                                                    
                                        | Feb. 25, 2022 | SUMITOMO MITSUI CONSTRUCTION | Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy,Green Building,Socioeconomic advancement and empowerment,etc. | - | 
                                                                    
                                        | Feb. 22, 2022 | Hulic Reit | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Access to Essential Services, Social Advancement and Enpowerment | - | 
                                                                    
                                        | Feb. 4, 2022 | NEC Capital Solutions | Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Access to Essential Services, etc. | - | 
                                                                    
                                        | Jan. 25, 2022 | ORIX Bank | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Access to Essential Services, Social Advancement and Empowerment, etc. | - | 
                                                                    
                                        | Nov. 24, 2021 | SoftBank | Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Affordable Basic Infrastructure, Access to essential services, Socioeconomic advancement and empowerment | - | 
                                                                    
                                        | Nov. 8, 2021 | Japan Prime Realty Investment Corporation | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Basic Infrastructure, Social Advancement and Enpowerment, etc | - | 
                                                                    
                                        | Oct. 15, 2021 | Daiwa House REIT Investment | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Access to Essential Services, Social Advancement and Empowerment, etc | - | 
                                                                    
                                        | Sep. 7, 2021 | EIKEN CHEMICAL | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Renewable Energy, Access to Essential Services | - | 
                                                                    
                                        | Jul. 19, 2021 | Soul of Japan | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |   | Pollution prevention and control, Terrestrial and aquatic biodiversity conservation |   | 
                                                                    
                                        | Jul. 1, 2021 | Tokyo Tatemono | Sustainability Finance Framework PART II | SU 1 (F) (gs1/m1)
 |  | Green Building, Access to essential services, etc. | - | 
                                                                    
                                        | Apr. 13, 2021 | J.FRONT RETAILING | Sustainability Bond Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Basic Infrastructure, Social Advancement and Enpowerment, etc | - | 
                                                                    
                                        | Feb. 1, 2021 | Shinsei Bank | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Renewable Energy, Access to Essential Services, Social Advancement and Empowerment, etc. | - | 
                                                                    
                                        | Jan. 19, 2021 | Nomura Real Estate Group | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |   | Green Building, Energy Efficiency, Basic Infrastructure, Access to Essential Services, Social Advancement and Empowerment | - | 
                                                                    
                                        | Jan. 15, 2021 | Meiji Holdings | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Sustainable procurement, energy efficiency, essential services (healthcare), etc. | - | 
                                                                    
                                        | Jan. 12, 2021 | Mitsui Fudosan Logistics Park | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |   | Green Building, Basic Infrastructure,  Access to essential services, Social Advancement and enpowerment |   | 
                                                                    
                                        | Nov. 9, 2020 | Tokyu Fudosan Holdings | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |   | Green Building, Socioeconomic advancement and empowerment, Access to essential services, Basic Infrastructure etc. |   | 
                                                                    
                                        | Oct. 27, 2020 | AEON REIT Investment | Sustainability Finance Framework | SU 1 (F) (gs1/m1)
 |  | Green Building, Socioeconomic advancement and empowerment, Access to essential services, Basic Infrastructure | - |