Account Opening on or after January 1, 2017 (Self Certification required under the OECD Common Reporting Standard) (Re-posting)

January, 2017

To our customers,

Thank you for banking with SMBC Trust Bank PRESTIA.

Customers who open a financial account with a reporting financial institution located in Japan must submit a self-certification indicating the name of the jurisdiction of residence, etc. to the reporting financial institution.
Beginning in 2018, each reporting financial institution will report information pertaining to financial accounts of specific non-residents by April 30 of each year, and the information on financial accounts reported will be automatically exchanged with tax administrations of each jurisdiction in accordance with the provision of exchange of information set forth in bilateral tax agreements, etc. (*)

(*) In the same manner as information provided by Japan to foreign jurisdictions, information on financial accounts with foreign financial institutions held by residents of Japan will be provided by foreign jurisdictions to Japan.

[Outline of Cases which Require Submission of Self-Certification]

New Account Openings with Financial Institutions in Japan on or after January 1, 2017
In case of new financial account opening, submission of a self-certification (Self-Certification for New Accounts) indicating name, address, jurisdiction of residence (for example, Japan), etc. to the reporting financial institution will be required. * In case the jurisdiction of residence is a foreign jurisdiction, indication of taxpayer identification number of the jurisdiction of residence will be required.
Accounts with Financial Institutions Already in Existence Prior to December 31, 2016
Even if a financial account had already been opened, there may be cases in which the reporting financial institution will request for submission of a self-certification (Voluntary Notification for Preexisting Accounts) indicating name, address, jurisdiction of residence (for example, Japan) , etc. for confirmation purpose. * In case the jurisdiction of residence is a foreign jurisdiction, indication of taxpayer identification number of the jurisdiction of residence will be required.

Note: In case there is a change in jurisdiction of residence after any of these self-certifications/voluntary notifications have been submitted, a separate self-certification (Notification of Change in Circumstances) will be required.

[Type of Self-Certification/Notification]

Type	Self-Certification for New Accounts	Notification of Change in Circumstances
Submitter	Customers who open a financial account with a financial institution on or after January 1, 2017 (*1)	Customers who have a change in the jurisdiction of residence after a Self-Certification for New Accounts, Voluntary Notification for Preexisting Accounts, or Notification of Change in Circumstances has been submitted.
Due date	At the time of opening the account.	Up to 3 months after a change in the jurisdiction of residence has taken effect.
Entries	- Name, address and date of birth, or name and location of head office or main business establishment. - Jurisdiction of residence and, in case the jurisdiction of residence is a foreign jurisdiction, taxpayer identification number of jurisdiction of residence. (*2) - In case there is a discrepancy between the address and the jurisdiction of residence, detailed reason for the discrepancy.	- Jurisdiction of residence after change. - Jurisdiction of residence indicated in prior self-certification. - Information indicated to the left, under Self-Certification for New Accounts.

*1 Customers who have opened an account with a reporting financial institution prior to December 31, 2016, are also eligible to submit a "Voluntary Notification for Preexisting Accounts."

*2 Customers whose jurisdiction of residence is Japan must also indicate "Japan" as the jurisdiction of residence. (In such case, indication of Individual Number (nicknamed "My Number") is not necessary.)

(This page is created by SMBC Trust Bank based on the original material created by the National Tax Agency. Please refer to the National Tax Agency website for the details.)

SMBC Trust Bank Ltd.