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&lt;p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;20. DISCONTINUED
OPERATIONS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;During the year ended
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the Social Infrastructure Segment, decided to liquidate and
withdraw from the industrial waste treatment market. During the
year ended March&amp;#xA0;31, 2008, the Company completed
liquidation.&lt;/font&gt;&lt;/p&gt;
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          <NonNumericTextHeader>20. DISCONTINUED
OPERATIONS
During the year ended
March&amp;#xA0;31, 2007, Kubota Retex Corp., a subsidiary reported in
the Social Infrastructure Segment, decided</NonNumericTextHeader>
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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 144
 -Paragraph 43-48

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