（1）Fukuoka Realty (the “Company”) has established the “Handling Manual for Inquiries and Complaints from Unitholders” and endeavors to respond to complaints and other claims from customers seriously and promptly so as to gain their understanding.
Complaints and other claims to the Company should be submitted to the contact indicated above. The following steps represent a typical flow of complaint resolution.

1. Complaints, etc. from customer are received
2. Hearing conducted by the Company’s staff in charge, and ideas for resolutions are considered
3. Resolution plan is presented and the issue is resolved

（2）Aside from trying to resolve complaints following the above steps, the Company works to resolve complaints through the following organizations. The Investment Trusts Association, Japan, with which the Company is affiliated, is entrusted with complaint resolution and takes complaints from customers. If you want to utilize this organization, please use the following contact information.

Financial Instruments Mediation Assistance Center (specified nonprofit organization)

Address	2-1-1, Kayaba-cho, Nihonbashi, Chuo-ku, Tokyo, 103-0025
Phone	0120-64-5005 (toll free in Japan) (Mon. - Fri./9:00 – 17:00 except for holidays, etc.)

The following steps represent a typical flow of complaint resolution conducted by the Center. For more details, please contact the Center.

1. Complaints are filed by customer
2. Complaints are transferred via the Center to its relevant member company
3. Discussions are held between the customer and the member company to resolve the issue