Funds Startups Participates in Writing "The Textbook of Venture Debt," the Industry's First Systematic Explanation

Funds Startups Co., Ltd. (Headquarters: Shibuya-ku, Tokyo; Representative Director: Hirofumi Maekawa; hereinafter "the Company") is pleased to announce its participation in writing Chapter 1 of the book "The Textbook of Venture Debt" (to be released on July 6, 2026), edited by the Fintech Association and published by the Institute for Financial Affairs.

◾️Background Since the term "venture debt" was included in the "New Capitalism Grand Design and Action Plan 2023 Revision" in June 2023, interest in venture debt has rapidly increased over the past five years. On the other hand, compared to venture capital, which is a mature industry, venture debt is still in its developmental stages, and practical issues are still being actively discussed.

In response to this situation, a book that systematically explains the practical and fundamental issues of venture debt has been published, with the Fintech Association serving as the editorial representative and experts active on the front lines of government and industry participating.

Book Overview Book Title: The Textbook of Venture Debt Editor: Fintech Association (Editorial Representatives: Takafumi Ochiai, Tomotatsu Takao) Publisher: Institute for Financial Affairs Price: 2,200 yen (excluding tax) Release Date: July 6, 2026 URL: The Textbook of Venture Debt | Fintech Association, Takafumi Ochiai, Tomotatsu Takao | Books | Mail Order | Amazon

Table of Contents (Affiliation of writer in parentheses) Chapter 1: Significance and Introduction of Venture Debt (Funds Startups Co., Ltd.) Chapter 2: Case Studies of Venture Debt Utilization (Siiibo Securities Co., Ltd.) Chapter 3: Overview of Startup Loan Practice Handbook (Sumitomo Mitsui Banking Corporation, The Federation of Bankers Associations of Japan) Chapter 4: Venture Debt Screening and Risk Management in Financial Institutions (Sumitomo Mitsui Banking Corporation) Chapter 5: Trends in US Venture Debt (Financial Services Agency) Chapter 6: Government Policies on Startup Financing (Ministry of Economy, Trade and Industry) Chapter 7: Overview of the Act on Promotion of Business Financing, etc. (Security Interest in Corporate Value) (Financial Services Agency) Chapter 8: Legal Issues of Venture Debt (Atsumi & Sakai, Japanese International Law Office) Chapter 9: Accounting and Taxation of Venture Debt (EY Strategy and Consulting Co., Ltd.)

◾️About Funds Startups Funds Startups Co., Ltd. (Headquarters: Shibuya-ku, Tokyo; Representative Director: Hirofumi Maekawa) was established in December 2023 as a wholly-owned subsidiary of Funds Co., Ltd., with the mission to "develop a system that allows startups creating social impact to achieve their most ideal growth." Funds Startups, as the GP of the Funds Venture Debt Fund, focuses on fund management and support for financial institutions regarding venture debt. While this business will be the core, the company also plans to play a role similar to an investment banking division specializing in startups, by diversifying startup financing methods and improving the environment. https://social.funds.jp/fsrelease