X0206 3 2022-08-01 0 0001772177 KURA SUSHI USA, INC. KRUS 0001940532 TAKAO BRENT C/O KURA SUSHI USA, INC. 17461 DERIAN AVE, SUITE 200 IRVINE CA 92614 0 1 0 0 See Remarks Option to Purchase Class A Common Stock 25.94 2029-12-02 Class A Common Stock 25000 D Option to Purchase Class A Common Stock 16.83 2030-05-01 Class A Common Stock 10000 D Option to Purchase Class A Common Stock 22.65 2031-02-01 Class A Common Stock 3470 D Option to Purchase Class A Common Stock 46.15 2032-02-01 Class A Common Stock 2025 D The options vest in equal quarterly installments over a four year period beginning on December 31, 2019, provided that the Reporting Person remains continuously employed by the Issuer through each applicable vesting date. The options vest in equal quarterly installments over a four year period beginning on June 30, 2020, provided that the Reporting Person remains continuously employed by the Issuer through each applicable vesting date. One-third of the options vested on February 1, 2022, with the remaining options vesting in equal quarterly amounts on the first day of each quarter over a period of 24 months commencing May 1,2022, provided that the Reporting Person remains continuously employed by the Issuer through each applicable vesting date. One third of the options will vest on February 1, 2023, with the remaining options vesting in equal quarterly amounts on the first day of each quarter over a period of 24 months commencing May 1, 2023, provided that the Reporting Person remains continuously employed by the Issuer through each applicable vesting date. Chief Accounting Officer, Treasurer and Secretary Exhibit 24 - Power of Attorney /s/ Brent Takao 2022-08-01