Narice Cosmetics Co., Ltd. (Representative: Hiroyoshi Muraoka, Headquarters: Fukushima-ku, Osaka) has successfully developed a formula for an exfoliating lotion that enhances exfoliation while minimizing skin burden, achieving two seemingly contradictory effects. The company has now registered a patent for this development, and the details are summarized below. [Background Research and Current State of Exfoliating Lotions] In 1937, six years after its founding, our company launched its first exfoliating lotion, "Narice Conc," with the aim of improving the penetration of subsequently used lotions by removing aged keratin. Since then, we have continuously conducted research on the stratum corneum and exfoliating lotions. For our company, whose name originates from the English word "nourishment," research on the stratum corneum and exfoliating lotions is core to our business. In recent years, we have strived to improve our technology through multifaceted research, including establishing methods to quantify the comfort experienced when using exfoliating lotions, utilizing AI to assess the condition of the stratum corneum, and successfully developing plant-derived ingredients with unique exfoliating effects. We have presented our findings at academic conferences both domestically and internationally. 1937: Exfoliating Lotion "Narice Conc" Exfoliating lotions are intended to remove aged keratin, and alkaline cosmetics are generally known for this purpose. Alkaline cosmetics contain alkaline ingredients that enhance the penetration of water and water-soluble components into aged keratin, making it easier to remove. However, they can cause irritation for sensitive skin, raising safety concerns. Furthermore, exfoliating lotions are typically used by wiping with cosmetic tools such as cotton pads. While wiping with cotton can physically remove aged keratin, it also poses a challenge due to the irritation caused by friction. Even in our past research, it has been difficult to