Idemitsu Kosan : Information to be Disclosed on the Internet upon Giving Notice of the 105th Ordinary General Meeting of Shareholders（PDF：544KB）

(Translation)

Dear Shareholders:

Information to be Disclosed on the Internet upon Giving Notice of the 105th Ordinary General Meeting of Shareholders

Idemitsu Kosan Co.,Ltd.

Major business offices and plants (as of March 31, 2020):

(i)The Company:

Category	Offices
Head office	1-1, Marunouchi 3-chome, Chiyoda-ku, Tokyo
Refineries	Hokkaido (Tomakomai), Aichi (Chita)
Complexes	Chiba (Ichihara), Tokuyama (Shunan)
Branch Offices	Hokkaido Branch (Sapporo), Tohoku Branch (Sendai), Kanto First Branch (Chuo-ku, Tokyo), Kanto Second Branch (Chuo-ku, Tokyo), Chubu Branch (Nagoya), Kansai Branch (Osaka), Chugoku Branch (Hiroshima), Kyushu Branch (Fukuoka)
Overseas offices	Middle East (Abu Dhabi), Hanoi (Vietnam)
Laboratories	Advanced Technology Research Laboratories (Sodegaura), Lubricants Research Laboratory (Ichihara), Performance Materials Laboratories (Ichihara)

(ii)Subsidiaries:

Name	Address
Idemitsu Tanker Co., Ltd.	Chiyoda-ku, Tokyo
SHOWA YOKKAICHI SEKIYU CO., LTD.	Yokkaichi-shi, Mie
TOA Oil Co., Ltd.	Kawasaki-shi, Kanagawa
Idemitsu Retail Marketing Co., Ltd.	Chuo-ku, Tokyo
Idemitsu Supervising Co., Ltd.	Chiyoda-ku, Tokyo
S.I. Energy, Ltd.	Shinjuku-ku, Tokyo
IDEMITSU INTERNATIONAL (ASIA) PTE. LTD.	Singapore
IDEMITSU APOLLO CORPORATION	Sacramento, U.S.A.
Idemitsu Unitech Co., Ltd.	Minato-ku, Tokyo
Solar Frontier K.K.	Minato-ku, Tokyo
RS Renewables K.K.	Minato-ku, Tokyo
SDS Biotech K.K.	Chuo-ku, Tokyo
Idemitsu Petroleum Norge AS	Lysaker, Norway
Idemitsu Gas Production (Vietnam) Co., Ltd.	Chiyoda-ku, Tokyo
IDEMITSU AUSTRALIA RESOURCES PTY LTD	Brisbane, Australia
Idemitsu Canada Resources Ltd.	Calgary, Canada
Idemitsu Canada Corporation	Calgary, Canada
IDEMITSU ASIA PACIFIC PTE.LTD.	Singapore

Accounting auditors:

• (i) Names of the accounting auditors:

  Deloitte Touche Tohmatsu LLC

• (ii) Amount of remuneration, etc. payable to the accounting auditors for the fiscal year under review:

  Amount of remuneration, etc.
  Amount of remuneration, etc. payable to the accounting auditors for the fiscal year under review:	¥198 million
  Total amount of money and other proprietary benefits payable to the accounting auditors by the Company and its subsidiaries:	¥397 million

  (Notes) 1.

  The amount of remuneration, etc. payable to the accounting auditors for audits under the Companies Act of Japan and the amount of remuneration, etc. payable for audits under the Financial Instruments and Exchange Act of Japan are not separated in the audit agreement between the Company and the accounting auditors. Hence, the above amount of remuneration, etc. payable to the accounting auditors for the fiscal year under review includes both amounts.

  • 2. The total amount of money and other proprietary benefits payable to the accounting auditors by the Company and its subsidiaries includes remuneration for services (non-auditing services), which are not covered by Article 2, paragraph 1 of the Certified Public Accountant Act of Japan, entrusted to Deloitte Touche Tohmatsu LLC.

  • 3. Among the important subsidiaries of the Company, the overseas subsidiaries were audited by a certified public accountant or audit firm (including those who have an equivalent certification in a foreign country) other than the Company's accounting auditors.

• (iii) Reasons for the Board of Statutory Auditors to consent to the remuneration, etc. of the accounting auditors:

  The Board of Statutory Auditors obtained necessary materials and received reports from the relevant divisions of the Company and the accounting auditors, and confirmed and verified the content of the audit plan of the accounting auditors, the status of the execution of their account auditing duties, the basis for calculation of the remuneration estimate, etc. As a result, the Board of Statutory Auditors determined that the remuneration, etc. of the accounting auditors was appropriate and consented thereto pursuant to Article 399, paragraph 1 of the Companies Act of Japan.

• (iv) Content of non-auditing services:

  The Company has paid the accounting auditors remuneration for services (non-auditing services), including the preparation of comfort letters, not covered by Article 2, paragraph 1 of the Certified Public Accountant Act of Japan.

(v)Policy on the determination of dismissal or non-reappointment of the accounting auditors:

In the event that there arises any problem with the performance by the accounting auditors of their duties or otherwise the Board of Statutory Auditors considers it necessary, it shall take a procedure to dismiss or not to reappoint the accounting auditors pursuant to the Companies Act of Japan.