■ Who submits

■ Document to submit

■ When to submit (Submission deadline)

■ Where to submit

■ Exceptions

(1) When a specified book-entry transfer institution, etc., or qualified foreign intermediary has established a tax-exempt category account and has submitted particulars of the calculation of withholding income tax, the Statement of the Holding Period need not be submitted.

(2) When a specified book-entry transfer institution, etc., or qualified foreign intermediary has submitted a document stating the holding period, etc., prepared on the basis of detailed calculations of books for each investor, the Statement of the Holding Period need not be submitted.

■ Form Completion Guide

�@ Date

�A Name of tax office with jurisdiction over issuer

�A' Name of issuer

�B Name of specified book-entry transfer institution, etc., or qualified foreign intermediary

�C Address of specified book-entry transfer institution, etc., or qualified foreign intermediary

�D Address of nonresident individual, etc.

�E Name of nonresident individual, etc.

�F Name of qualified foreign securities investment trust

�G Name of issue

�H Interest payment date

�I Interest amount

(1) When the first day of the holding period of a book-entry transfer JLGB by a nonresident individual or a foreign corporation falls on a day prior to the first day of the calculation period for interest accrual on the book-entry transfer JLGB:
→ The amount of interest corresponding to the interest calculation period

(2) When the first day of the holding period of a book-entry transfer JLGB by a nonresident individual or a foreign corporation falls either on the first day or on a day after the first day of the calculation period for interest accrual on the book-entry transfer JLGB:
→ The amount derived by multiplying the amount of interest corresponding to the interest calculation period by the number of days holding the book-entry transfer JLGB, divided by the number of days of the interest calculation period

�J First day of the holding period

(1) When the first day of the holding period of a book-entry transfer JLGB by a nonresident individual or a foreign corporation falls on a day prior to the first day of the calculation period for interest accrual on the book-entry transfer JLGB: The first day of the calculation period

(2) When the first day of the holding period of a book-entry transfer JLGB by a nonresident individual or a foreign corporation falls either on the first day or on a day after the first day of the calculation period for interest accrual on the book-entry transfer JLGB: The first day of the holding period

(3) If continuous calculation is applied to the holding period of the previous owner, etc.: The first day after continuous calculation