Koji Hiramatsu explains the planting procedure and final finishing for a shimpaku in a twin-trunk form. He uses a soil mix of akadama, Kiryu sand, and bamboo charcoal, and fills the soil without leaving gaps. He determines the planting position to suit a left-slanting form and securely fixes the tree with wire. He fills the soil by tapping with a rubber mallet and applies the top dressing, covering everything from basic to advanced repotting techniques. Finally, he demonstrates a finishing technique of applying a pigmented sulfur compound to the jin to achieve both sterilizing and preservative effects while enhancing appearance.