Taiwan National Yang Ming Ciao Tung University and Japan Create Co., Ltd. (Tokorozawa City, Saitama Prefecture, President: Masayoshi Uesugi ) have agreed to jointly develop an ultra-low-loss neutral beam device for cutting-edge processes(2nm/3nm) and various materials such as power device. 　The project is led by Professor Seiji Samukawa of Taiwan  National Yang Ming Ciao Tung University, and in addition to Kyushu University and Tohoku University in Japan, equipment manufacturers from Japan and overseas also participate. Furthermore, the development of a neutral beam device based on “Japan-Taiwan industry-academia collaboration + Japan-Taiwan manufacturer collaboration” involving major foundries will start in earnest.