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Investor Presentaiton

Transition of Property Tax Benefit from asset acquisition Property Tax Benefit from newly acquired assets IN MALL AEON MALL Wakayama DPU excluding Property Tax (Note) AEON MALL Miyakonojo Ekimae (Acquisition price ¥ 16.8 bn) (Acquisition price ¥4.4 bn) Property Tax Benefit 48 222 12 29 29 34 85 39 2 63 65 (Unit: yen) 3,149 3,145 3,198 3,230 3,274 3,283 3,287 3,285 3,335 2,944 3,018 3,047 3,040 2,807 Jan. 2018 (10th FP) Jul. 2018 (11th FP) Jan. 2019 (12th FP) Jul. 2019 (13th FP) Jan. 2020 (14th FP) Jul. 2020 (15th FP) Jan. 2021 (16th FP) Jul. 2021 (17th FP) Jan. 2022 (18th FP) Jul. 2022 (19th FP) Jan. 2023 (20th FP) Jul. 2023 (21st FP) Jan. 2024 (22nd FP) Jul. 2024 (23rd FP) "Property Tax Benefit" forecast forecast Fixed asset and city planning taxes that are imposed on owners of real estate as of January 1st each year. Paid by both the seller and buyer of real estate according to the period of hold during the year in which the selling and buying transaction is conducted. Distribution increases in the year of transaction because the tax paid by the buyer is capitalized and not booked as expenses for the year. The expenses are posted from the payment period in the following year. ÆON REIT Investment Corporation 53
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