Awareness of the Legal Amendment 'Raising the Tax-Exempt Limit for In-Kind Meal Allowances' is 47.6% Among HR/General Affairs; Implementation/Consideration of Measures Remains at 27.5%

Kurumeshi Corporation (Headquarters: Shibuya-ku, Tokyo; Representative Director: Atsumasa Kobayashi), which operates 'Kurumeshi Bento', one of Japan's largest corporate food delivery services, conducted a survey on the 'third wage increase' among members of its 'Kurumeshi Bento' and 'Chef Colle' services. We are announcing the survey results regarding the awareness and implementation status of related internal measures concerning the 'Increase in the limit of tax exemption of income tax on provision of meals in kind*' enforced on Wednesday, April 1, 2026. - Awareness of the legal amendment/system for the 'Increase in the limit of tax exemption of income tax on provision of meals in kind' is 33.7% - Awareness rate among HR/General Affairs personnel is 47.6% - Only 8.3% of HR/General Affairs personnel 'understand the content completely' - The implementation rate of new initiatives/measures regarding 'meal subsidies' accompanying the legal amendment is 23.1% - Initiatives planned to be implemented/reviewed are 'Meal expense subsidy (39.4%)', 'Stationary office cafeteria (24.2%)', and 'Meal tickets (15.2%)' - The purpose of implementing the measures is 'As part of health and productivity management for employees (51.5%)' and 'Improving employee engagement (45.5%)' - If this legal amendment had not occurred, about 64% of companies would not have implemented the measures currently in progress or planned - Reasons for not planning to implement new measures are 'System design is difficult (40%)', 'Internal adjustments take time (32.3%)', and 'Shortage of resources for system design (20%)' - Almost half, 49.6%, of employees answered that the food-related measure they would be happy to have is 'Meal expense subsidy' - For HR/General Affairs personnel, the easiest welfare benefit to introduce is a 'Water dispenser' - The ease of introduction for food-related measures demanded by employees is 'Meal expense subsidy (19%)', 'Company cafeteria (free) (2.4%)', and 'Cafe (free) (15.5%)' * Regarding the increase in the limit of tax exemption of income tax on provision of meals in kind (National Tax Agency) ■ Detailed Survey Results - Awareness of the legal amendment/system for the 'Increase in the limit of tax exemption of income tax on provision of meals in kind' is 33.7% When asked about the 'Increase in the limit of tax exemption of income tax on provision of meals in kind' enforced on Wednesday, April 1, 2026, it was found that a total of 33.7% 'understand' or 'have heard of' it, with 'Understand the content completely (4.5%)', 'Know the outline (11.8%)', and 'Have heard of it (17.4%)'.