Niraku GC : CURRENCY ELECTION FORM

Note 1

THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION

（Incorporated in Japan with limited liability）

（Stock Code：1245）

CURRENCY ELECTION FORM

PLEASE COMPLETE AND RETURN THIS ELECTION FORM IF: (1) YOU WISH TO RECEIVE ALL FUTURE DIVIDENDS IN THE CURRENCY OTHER THAN THE DEFAULT CURRENCY (HONG KONG DOLLARS) BY COMPLETING SECTIONS 1 AND 2; AND/OR (2) YOU WISH TO ADD A NEW BANKING INSTRUCTION OR ALTER YOUR EXISTING BANKING INSTRUCTION PREVIOUSLY GIVEN TO COMPUTERSHARE HONG KONG INVESTOR SERVICES LIMITED ("SHARE REGISTRAR") OR NIRAKU GC HOLDINGS, INC.* (THE "COMPANY") IN RELATION TO YOUR DIVIDEND ELECTION BY COMPLETING SECTION 2.

SECTION 1: CURRENCY ELECTION

To the Directors of NIRAKU GC HOLDINGS, INC.*

Until further notice to the contrary, I/we hereby elect to receive all future dividends that may be payable to me/us in cash in the currency indicated below. (please insert a "√" in the box)

  Japanese yen

This section needs only be completed if you wish to receive all future dividends in the currency other than the default currency (Hong Kong dollars).

SECTION 2: CREDIT DIVIDEND PAYMENT TO A BANK ACCOUNT (APPLICABLE TO CURRENCY EITHER IN HONG KONG DOLLARS OR JAPANESE YEN)

This section needs only be completed if: (1) you elect Japanese yen for all future dividends; (2) you wish to have all future dividends credited to your bank account specified below; or (3) you wish to change your bank account details you have previously given.

You must supply details of your bank account in Japan (such bank must be a member of The Japanese Bankers Currency Exchange Institution) if you elect Japanese yen for all future dividends.

To the Directors of NIRAKU GC HOLDINGS, INC.*

Until further notice to the contrary, I/we hereby authorise and request you to credit the dividend monies to my/our bank account (currency either in Hong Kong dollars or Japanese yen) specified below.

Bank Name：

Branch Name：

Branch Address：

Account Number：

Compliance by the Company with the authorisation as set out in Section 1 and/or Section 2 will discharge it from all liabilities in respect of dividends so paid.

(1) Signature of shareholder Note 2：

(2) Signature of shareholder Note 2：

Name：

Name：

Address：

Address：

Date：

Date：

Daytime telephone no.：

Daytime telephone no.：

Note 1: Completed forms must be returned to Computershare Hong Kong Investor Services Limited at 17M Floor, Hopewell Centre, 183 Queen's Road East, Wanchai, Hong Kong, or the Company at 2-1-24, Hohaccho, Koriyama-shi, Fukushima, Japan 963-8811, Japan no later than 4:30 p.m. (Hong Kong time) on 16 December 2019 for the election of currency to take effect in respect of the receipt of the interim dividend for the six months ended 30 September 2019.

Note 2: In the case of joint holders, ALL joint holders must sign. In the case of a corporation, this Form should be executed under its common seal or by a duly authorised representative. If the Form is not completed correctly or it had not been returned to the Share Registrar or the Company, you will receive all future dividends in Hong Kong dollars.

• for identification purpose only