Job Title			Name			Position
Chairman			Parent Company KURA SUSHI, INC. Representative: Kentaro Nishikawa			CEO of Kura Sushi Asia Co., Ltd. Chairman of Kura Sushi Hong Kong Limited Chairman of Kura Sushi Shanghai Co., Ltd.
Director			Parent Company KURA SUSHI, INC. Representative: Kazuto Kondo			Deputy CEO of Kura Sushi Asia Co., Ltd. CEO of Kura Sushi Kura Sushi Shanghai Co., Ltd.
Director			Parent Company KURA SUSHI, INC. Representative: Kazuya Tamura			CFO of Kura Sushi Asia Co., Ltd.
Director			Shinji Wanibe			Chairman of Oasis F&B Consulting  Company Limited
Independent Director			Jason Liu			Partner Accountant of MRI Chairman of Changhong Investment Co., Ltd. Supervisor of Espoir Protechs Corporation Supervisor of Espoir Tech International Corporation Supervisor of Espoir Investment Corporation Supervisor of Espoir MRT Corporation
Independent Director			Jun Ishikawa			Chief  of Japanese Service Department, Crowe Horwath International Representative Director of the Joint-stock Company Crowe ProC.A Chairman of Yisiman Co., Ltd. Director of the Joint-stock Company Kawasaki Mokkou Outside Director of Asian Bridge Inc.
Independent Director			Claire Lin			Senior Researcher of Industrial Technology Research  Business Director of Commercialization and Industry Service Center Deputy Secretary General of Taiwan Plant Factory and Smart Agriculture Development Association

Audit Committee
For the purpose of implementing corporate governance and strengthening the management of the Board of Directors, the Company set up an Audit Committee to replace the supervisor system  on June 3, 2019. in accordance with the Company’s “Audit Committee Charter”, and the term is the same as that of the current Board of Directors.

Membership

Terms of Serving as Audit Committee’s Members	2nd Audit Committee
2022.06.27-2025.06.26	Convener	Jason Liu
	Member	Jason Liu, Jun Ishikawa, Claire Lin

Key Emphasis in Work:
The Audit Committee is composed of 3 independent directors, they supervised the Company’s financial statements, the hiring of the Company’s certified CPA, internal control system, laws and the Company’s exist and potential risk control.  Audit Committee held seven meetings in 2021, and the topic is as follows:
     1. Proposal of Business Report and Individual and Consolidated Financial Statements for 2020
     2. Proposal of the changes in accounting estimates since the fiscal year of 2021
     3. Proposal of the  hiring and Remuneration for the Company’s certified CPA (including the independence of the certified public accountants)
     4. Evaluation of the operating effectiveness of its internal control system
     5. Proposal of the Amendments to the “Internal Control System (Including Implementation Rules of Internal Audit)” and “Accounting System”
     6. Proposal of 2022 Audit Plan
 

Operational Status (2021)

Title			Name			Times of Attendance in Person			Attendance by Proxy	Actual Attendance(%)	Remark
Independent Director			Jason Liu			5			0	100	Expected Attendance Times: 5
Independent Director			Jun Ishikawa			5			0	100	Expected Attendance Times: 5
Independent Director			Claire Lin			5			0	100	Expected Attendance Times: 5

Other Matters to be recorded:
1.With regard to the implementation of the Audit Committee, if any of the following circumstances occur, the dates, terms of the meetings, contents of motions, all Audit Committee resolutions, and the Company’s handling of such resolutions shall be specified: 
  (1)Matters referred to in Article 14-5 of the Securities and Exchange Act

Date of Audit Committee (Term)			Contents of motions			Objections, Reservations or Significant Recommendations of Independent Directors	Audit Committee Resolution			The Company’s Response
2021.03.24 (The 1st Meeting in 2021 of the 1st Term)			Proposal of 2020 “Statement of Internal Control System”			None	Approved			Passed by the Board of Directors
			Proposal of the Amendment to the “Working Procedure for Preparation of Financial Statements.”			None	Approved			Passed by the Board of Directors
			Proposal of Business Report for 2020 & Financial Statements			None	Approved			Passed by the Board of Directors
			Proposal of the Appointment and Remuneration for 2021 CPA			None	Approved			Passed by the Board of Directors
2021.11.10 (The 1st Meeting in 2021 of the 5th Term)			Proposal of the Amendments to the “Internal Control System (Including Implementation Rules of Internal Audit)”			None	Approved			Passed by the Board of Directors

(2)Except for the aforementioned matters, other resolutions which were not being approved by the Audit Committee but resolved by more than two-thirds of all the Directors: None.
2.If there were independent directors who abstained from voting due to conflict of interest, the independent directors’ names, contents of motions, and reasons for avoidance of conflict of interest should be specified: None.

Remuneration Committee
For the purpose of improving the remuneration system for directors and managers, the Company established a Remuneration Committee in accordance with the Company’s “Remuneration Committee Charter”. It was passed by the Board of Directors on June 27, 2022, and the independent directors were appointed as members of the Remuneration Committee. The term is the same as that of the current Board of Directors.

Membership

Terms of Serving as Remuneration Committee’s Members	2nd Remuneration Committee
2022.06.27-2025.06.26	Convener	Jason Liu
	Member	Jason Liu, Jun Ishikawa, Claire Lin

Key Emphasis in Work:
The Remuneration Committee is composed of 3 independent directors, which should formulate and regularly review the policy, system, standards, and structure for the performance assessment, salary, and submit the Committee’s recommendation to the Board meeting for discussion and decision reference. Remuneration Committee held two meetings in 2021, and the topic is as follows:
1. Proposal of the Provision for Remunerations to Employees and Directors for 2020
2. Proposal for the compensation of individual Directors
3. Remunerations to Directors for 2022
4. Remunerations to individual managers for 2022

Operational status(2021)

Title			Name			Attendance Times in Person			Attendance by Proxy	Actual Attendance Rate(%)	Remark
Independent Director			Jason Liu			2			0	100	Expected Attendance Times: 2
Independent Director			Jun Ishikawa			2			0	100	Expected Attendance Times: 2
Independent Director			Claire Lin			2			0	100	Expected Attendance Times: 2

Other Matters to be recorded:
1.Remuneration Committee held meetings during the most recent fiscal year:

Date of Remuneration Committee			Contents of motions			Remuneration Committee Resolution
2021.03.24 (The 1st Meeting in 2021 of the 1st Term)			1.Directors’ Remuneration Evaluation Report for 2020 2.Proposal of the Provision for Remunerations to Employees and Directors for 2020 3.Proposal for the compensation of individual Directors for 2020			Approved
2021.12.23 (The 2nd Meeting in 2021 of the 1st Term)			1.Remunerations to Directors for 2022 2.Remunerations to individual managers for 2022			Approved

2. If the Board of Directors refuses to adopt or amend recommendations proposed by the Remuneration Committee, the date of the meeting, term of the meeting, contents of motions, resolution results, and the Company’s response to the comments provided by the Remuneration Committee shall be described (e.g., if the remuneration passed by the Board of Directors exceeds the recommendation of the Remuneration Committee, the circumstances and cause for the difference shall be specified): None.
3. If the resolutions to to which the members of the Remuneration Committee have an objection or reservation are recorded or written, please state the date and session of the meeting of the Remuneration Committee, contents of motions, opinions of the members, and handling of the opinions: None.