附件 97.1

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主題房地產有限公司

補償追索政策

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生效日期為2023年11月27日

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根據1934年修訂的證券交易法第10D條規定（以下簡稱“證券交易所法案）、交易法案第10D-1條以及國家證券交易所（以下簡稱“交易所”）所承銷的鉛房地產有限公司證券的上市標準權益代理公司的董事會董事會公司董事會（以下簡稱“董事會”）作為Accuray Incorporated（以下簡稱“公司”）的一部分，致力於嚴格的公司治理。作為這一承諾的一部分，董事會已採用了這份薪酬追回政策（以下簡稱“政策”）。該政策旨在促進公司的績效工資哲學，並遵守適用法律，通過提供有關在會計重述事件中某些被掩護高級主管所接受的一定報酬的恰當迅速追獲的規則。政策對於被掩護高級主管的適用是不是自由選擇的，只有以下有限範圍提供，在不管被掩護高級主管是否犯錯的情況下適用。在政策中使用的大寫術語以下有定義。政策”).

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政策中使用的大寫術語已被定義為 Perfection Certificate的第I節中列出的任何人不是留存實體的情況。 如下所示。對執行長的政策應用並非任意，除非在限定範圍內提供。 G部分 且不論執行官是否有過錯，都適用政策。

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The Policy is binding and enforceable against all Executive Officers to the extent permitted under Japanese law. Each Executive Officer will be required to sign and return to the Company an acknowledgement that such Executive Officer will be bound by the terms and comply with the Policy to the extent permitted under Japanese law. The failure to obtain such acknowledgement will have no impact on the applicability or enforceability of the Policy.

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The Audit and Supervisory Committee of the Board (the “委員會董事會全權委託管理該政策。該委員會有權解釋和解釋該政策，並做出執行該政策所需、合適或適宜的所有判斷。此外，如果經董事會自行決定，該政策可能由董事會的獨立成員或由董事會由獨立成員組成的另一個委員會管理，在這種情況下，所有對委員會的提及將被視為指向該董事會的獨立成員或該其他董事會委員會。除非根據日本法律董事會擁有專屬權限並且根據法律允許，否則委員會的所有判斷將是最終且具約束力的。

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如果公司根據證券法的任何財務報告要求出現重大不符合，包括為糾正對先前發布的基本報表的任何錯誤進行會計重述，該錯誤對先前發布的基本報表具有重大影響，或者如果在本期間將錯誤糾正或不糾正，在本期間將導致重大錯誤陳述的情況（“公司須進行會計重述的”），則委員會應判斷需要追回的超額薪酬（如果有的話）。公司追回超額薪酬的義務不依賴重述的財務報表是否提交以及何時提交。會計重申如果如此，則委員會必須判斷是否需要追回任何超額薪酬（「在國家證券交易所上市證券類別時，激勵性薪酬被視為具有收回資格的激勵性薪酬。公司追回過度薪酬的義務，並不取決於重編基本報表是否提交的時間。

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該政策適用於所有董事會執行長獲得的績效獎酬：

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超額報酬是指獲得的基於激勵的報酬金額超過如果這種基於激勵的報酬是根據重估金額判斷而確定的報酬金額（在上市標準中被稱為「錯誤授予的基於激勵的報酬」），必須計算而得，而不管支付的任何稅款。

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要根據股價或總股東回報來判斷激勵性報酬的超額報酬金額，如果不能直接從會計重估信息中計算出來，該金額必須基於對會計重估對應於獲得基於激勵的報酬的股價或總股東回報的合理估計，公司必須維護文件以確定這一合理估計並將文件提供給交易所。

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公司必須合理迅速收回過度補償，執行幹部必須將過度補償還回公司。在適用法律的情況下，公司可以要求執行幹部通過直接支付款項給公司或委員會確定的其他方式或組合來償還過度補償（這些決定不需要對每位執行幹部都相同）。這些方式可能包括：

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儘管執行管理人員相信（無論是否合理）過剩補償根據適用法律以前已經獲得並且因此不受追討的，過剩補償必須由執行管理人員償還。

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除了根據政策追回的權利外，公司或公司的任何聯屬公司可以採取其認為適當的法律行動來強制執行管理人員對公司或其聯屬公司的義務，或對執行管理人員進行紀律處分，包括（但不限於）終止雇用或服務合同、提起民事訴訟、向適當政府機構舉報不當行為、降低未來的補償機會，或變更職務。前述句子中所述任何行動的決定不會受委員會的批准，可以由董事會、董事會的任何委員會，或公司或公司的任何適用聯屬公司之任命授權人員做出。

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公司必須根據政策追回過剩補償，除非下列條件之一被符合，且委員會認定追回過剩補償是不切實際的：

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儘管任何公司的組織文件（包括但不限於公司的章程）、任何企業政策或任何合同（包括但不限於任何賠償協議）的條款，公司及公司的任何關聯公司都不會對任何高級主管因超額薪酬的損失或與公司根據政策執行權利的任何索賠提供補償或預付。公司及公司的任何關聯公司將不支付或退還支付任何保險費，以支付可能的追索義務的保險單。若根據政策，公司需要從不再是雇員或高管的高層主管那裡追回超額薪酬，無論該個人可能簽署過的任何賠償豁免或解聘協議的條款如何，公司均有權請求追回以遵守適用法律。公司及公司的任何相關公司不會簽訂任何免除對高級主管授予、支付或獲得的激勵性補償適用政策或放棄公司追回任何超額薪酬的協議，且該政策將取代任何此類協議（不論是在政策採納之前、期間還是之後簽訂）。

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委員會或董事會可能會不時檢討和修改該政策。

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如果政策的任何條款或對任何高階主管的應用被司法裁定在任何方面無效、非法或不可執行，則該無效、非法或不可執行將不影響政策的任何其他條款或該

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application of such provision to another Executive Officer, and the invalid, illegal or unenforceable provisions will be deemed amended to the minimum extent necessary to render any such provision or application enforceable.

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The Policy will terminate and no longer be enforceable when the Company ceases to be a listed issuer within the meaning of Section 10D of the Exchange Act.

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“Accounting Restatement Determination Date” means the earlier to occur of: (a) the date the Board, a committee of the Board, or one or more of the officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement; and (b) the date a court, regulator, or other legally authorized body directs the Company to prepare an Accounting Restatement.

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“Executive Officer” means each individual who is or was ever designated as an “officer” by the Board in accordance with Exchange Act Rule 16a-1(f).

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“Financial Reporting Measures” means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures that are derived wholly or in part from such measures. Stock price and total shareholder return are also Financial Reporting Measures. A Financial Reporting Measure need not be presented within the financial statements or included in a filing with the Securities and Exchange Commission.

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“Incentive-Based Compensation” means any compensation that is granted, earned, or vested based wholly or in part upon the attainment of a Financial Reporting Measure (for the avoidance of doubt, no compensation that is potentially subject to recovery under the Policy will be earned until the Company’s right to recover under the Policy has lapsed) and excludes the following: salaries, bonuses paid solely at the discretion of the Committee or Board that are not paid from a bonus pool that is determined by satisfying a Financial Reporting Measure, bonuses paid solely upon satisfying one or more subjective standards and/or completion of a specified employment or service period, non-equity incentive plan awards earned solely upon satisfying one or more strategic measures or operational measures, and equity awards for which the grant is not contingent upon achieving any Financial Reporting Measure performance goal and vesting is contingent solely upon completion of a specified employment or service period (e.g., time-based vesting equity awards) and/or attaining one or more non-Financial Reporting Measures.

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“Received” means, with respect to any Incentive-based Compensation, actual or deemed receipt, and Incentive-Based Compensation is “Received” under the Policy in the Company’s fiscal period during which the Financial Reporting Measure specified in the Incentive-Based Compensation award is attained, even if the payment or grant of the Incentive-Based Compensation occurs after the end of that period. For the avoidance of doubt, the Policy does not apply to Incentive-Based Compensation for which the Financial Reporting Measure is attained prior to October 2, 2023.

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ACKNOWLEDGEMENT

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I acknowledge that I have received and read the Compensation Recovery Policy (the “Policy”) of Lead Real Estate Co., Ltd (the “Company”).

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I understand and acknowledge that the Policy applies to me, and all of my beneficiaries, heirs, executors, administrators, or other legal representatives and that the Company’s right to recovery in order to comply with applicable law will apply, regardless of the terms of any release of claims or separation agreement I have signed or will sign in the future.

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I agree to be bound by and to comply with the Policy and understand that determinations of the Committee (as such term is used in the Policy) will be final and binding and will be given the maximum deference permitted by law.

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I understand and agree that my current indemnification rights, whether in an individual agreement or the Company’s organizational documents, exclude the right to be indemnified for amounts required to be recovered under the Policy.

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I understand that my failure to comply in all respects with the Policy is a basis for termination of my employment or service with the Company and any affiliate of the Company, as well as any other appropriate discipline.

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I understand that neither the Policy, nor the application of the Policy to me, gives rise to a resignation for good reason (or similar concept) by me under any applicable employment or service agreement or arrangement.

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I acknowledge that if I have questions concerning the meaning or application of the Policy, it is my responsibility to seek guidance from the Company’s legal department or my own personal advisers.

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I acknowledge that neither this Acknowledgement nor the Policy is meant to constitute an employment or service contract.

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Please review, sign, and return this form to the Company.

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