F&M Co., Ltd. (Head Office: Suita City, Osaka Prefecture, President and CEO: Ichiro Morinaka, hereinafter "the Company"), which operates the Furusato Nozei portal site "Furusapon" (https://www.furusapon.com/) with a 5% service fee, will open a "Portal Site Fee and Donation Amount Review Consultation Service" for municipalities from July 1, 2026, to the end of August. The purpose is to support municipalities that are being forced to review their operational policies amid a transitional period for the Furusato Nozei system, including the Ministry of Internal Affairs and Communications' request to lower fees for portal sites. This service will provide consultations from a neutral standpoint on topics such as portal site fee structures and the appropriate setting of donation amounts for return gifts. 1. Ministry of Internal Affairs and Communications Requests Lower Portal Site Fees, Response Deadline End of August The Furusato Nozei system has faced scrutiny regarding its operational methods in recent years. In addition to the prohibition of point-based donations through Furusato Nozei portal sites in October 2025, the Ministry of Internal Affairs and Communications requested industry groups composed of portal site operators in May 2026 to lower the fees paid by municipalities. Some media outlets have reported that Furusato Nozei portal site fees are set at an average of 11.5%, and in 2024, 137.9 billion yen of donations were paid to portal sites. There is a growing call for the necessity of redirecting a portion of these funds back to regional revitalization, the original purpose of the system. 2. What is "Furusapon," a New Business Model with a 5% Fee? "Furusapon" opened in 2024 as a platform that fixes the fee to municipalities at 5% through a single plan, based on a business model that avoids excessive advertising and point rewards. It achieves a "5% fee," approximately half of the typical portal site fees, through the following three main features: ■ Features of "F