miive and Benefit One Launch 'Bene One Smart Meal Allowance powered by miive', with Dai-ichi Life Joining to Accelerate Rollout

Dai-ichi Life Insurance Company, Limited

miive, Inc. Benefit One Inc.

miive, Inc. (Headquarters: Shibuya-ku, Tokyo; CEO: Ren Kurita; hereinafter 'miive') and Benefit One Inc. (Chairman and President: Kiyoto Matsuda; hereinafter 'Benefit One') will begin offering a new service, 'Bene One Smart Meal Allowance powered by miive,' based on a business alliance, starting May 18, 2026.

Furthermore, Dai-ichi Life Insurance Company, Limited (Headquarters: Chiyoda-ku, Tokyo; President and Representative Director: Toshiaki Sumino; hereinafter 'Dai-ichi Life') will participate in this initiative, promoting joint development utilizing its comprehensive proposal capabilities backed by its customer base and corporate sales channels.

From right: Mr. Suzuki, COO of miive, Inc.; Mr. Kurita, CEO of miive, Inc.; Mr. Takita, Senior Managing Executive Officer of Benefit One Inc.; Mr. Ogata, Managing Executive Officer of Dai-ichi Life Group, Inc. and Senior Managing Executive Officer of Benefit One Inc.; Mr. Okumura, Managing Executive Officer of Dai-ichi Life Insurance Company, Limited.

Background and Initiatives of the Three Companies

In recent years, against the backdrop of rising prices and intensifying competition for talent, companies are accelerating the use of employee benefits as a means other than wage increases. In this context, the increase in the upper limit of the tax-exempt meal allowance (*) in April 2026 has become a major catalyst supporting this trend.

By combining miive's product design, which has achieved high utilization rates, with Benefit One's established customer base, track record, and operational know-how in the welfare sector, as well as Dai-ichi Life's long-established customer base and comprehensive proposal capabilities utilizing various solutions, we will build a daily infrastructure that connects companies and employees. Through this, we will provide support tailored to the life stages and values of individual employees, promoting highly effective human capital investment.

* Partial revision of the 'Establishment of Basic Instructions on Income Tax' (Legal Interpretation Circular) https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/kaisei/260331/index.htm

Overview and Features of 'Bene One Smart Meal Allowance powered by miive'

As the first step of this alliance, starting May 18, we will launch the joint provision of 'Bene One Smart Meal Allowance powered by miive,' leveraging miive's product infrastructure.

This service is a meal allowance service that can be used at Visa member stores nationwide using a Visa card and an app. Companies grant points by setting the restaurants where they can be used and the conditions for use, and employees can use the granted points as a meal allowance by making payments with a dedicated Visa card.

• Automation of tax-exempt meal allowance operations Automatically processes legally stipulated tax exemption requirements (50% borne by the company / 50% borne by the employee) via the system

• Designed for daily use Compatible with Visa cards and app payments, employees can use it without the need to apply

• High utilization rate Leverages miive's platform, which boasts a utilization rate of over 90%

• Automatic processing of company points and personal burden on miive

In addition, the three companies will continue to promote service development across various areas of employee benefits in stages. Against the backdrop of recent changes in working styles and lifestyles, we will rethink the very nature of employee benefits and provide a new form of welfare that employees can use on a daily basis.

[Inquiries regarding service implementation] Please access the website below. https://corp.benefit-one.co.jp/service/bs/smart_mealcoupon/

Future Developments

Through this initiative, we will further expand welfare services, starting with meal allowances. Moving forward, we will promote the joint rollout of discount coupons and cafeteria plans, as well as usage promotion measures based on utilization data, progressively implementing unprecedented new welfare experiences for employees.

Furthermore, by integrating the data infrastructure of each company, we will also work on advancing the experience using AI technology and developing personalization features. By realizing a next-generation experience design that proposes optimal welfare benefits according to the usage trends and life events of each individual employee, we will evolve employee benefits from a 'system' to 'human capital investment that delivers corporate intent.'

[Company Profile]

Trade Name: Dai-ichi Life Insurance Company, Limited Established: September 15, 1902 Representative: Toshiaki Sumino, President and Representative Director Headquarters: 1-13-1 Yurakucho, Chiyoda-ku, Tokyo Business: Life insurance business URL: https://www.dai-ichi-life.co.jp/

Trade Name: miive, Inc. Established: 2