Dentsu Inc. (President: Yutaka Narita; Head Office: Tokyo; Capital 58,967.1 million yen) announced an incentive to boost the corporate value of the entire Dentsu Group, by converting the Dentsu Employee Stock Ownership Plan into a Dentsu Group Employee Stock Ownership Plan, in which employees of qualified Group companies are now eligible to participate. In a parallel move, a Stock Ownership Plan for Upper Management of Dentsu Group Companies was created for the first time.

(1) Expansion and Revision of Dentsu Employee Stock Ownership Plan

1) Name:	Dentsu Group Employee Stock Ownership Plan
2) Qualified Affiliates:	Dentsu Inc. and a total of 24 unlisted, domestic Dentsu Group companies, where Dentsu's direct control exceeds 50%.
3) Eligibility:	Employees of the Group companies, as stipulated in the articles of the Dentsu Group Employee Stock Ownership Plan, are eligible to participate.
4) Incentive and Subsidies:	Five percent of the amount that an employee sets aside for purchasing shares of stock in Dentsu will be matched automatically by that employee's company in the form of an incentive. In addition, up to 630 yen per employee (including consumption tax) will be subsidized on an annual basis to cover the depositary cost payable to the securities brokerage.
5) Effective Date of Reorganization:	March 27, 2002

(2) Creation of Stock Ownership Plan for Upper Management of Dentsu Group Companies

1) Name:	Stock Ownership Plan for Upper Management of Dentsu Group Companies
2) Qualified Group Companies:	Dentsu Inc. and a total of 24 domestic, unlisted Dentsu Group companies, in which Dentsu�fs direct control exceeds 50%.
3) Eligibility:	Directors, Auditors, Executive Officers, Advisors and Consultants of Group Companies, as stipulated in the articles of the Stock Ownership Plan for Upper Management of Dentsu Group Companies, are eligible to participate.
4) Incentive and Subsidies:	No incentive or subsidy will be available.
5) Date of Formation:	March 27, 2002