一Where Securities are sold by way of margin transaction (referred to as "margin transaction" in the following item) prescribed in Article 60-2, paragraph (2) of the Act or when issued transaction (referred to as "when issued transaction" in the following item) prescribed in that paragraph: the amount obtained by deducting, from the amount of consideration for the sale of the Securities sold (limited to those not settled at the time of departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (hereinafter referred to as "departure from Japan" in this Article)), the amount calculated by multiplying the number of those Securities by the amount equivalent to the amount specified below for each category of Securities listed below that the person holds at the time of that departure from Japan (referred to as "market valuation amount" in the following item)

イExchange-traded Securities (meaning Securities whose trading is conducted mainly in a market opened by a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act (including an equivalent body established under foreign laws or regulations; referred to as "financial instruments exchange" in (a)); the same applies in (a)): the price of the last trade of those exchange-traded Securities on the day of that departure from Japan, as published on the financial instruments exchange (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published);

ロOver-the-counter traded Securities (meaning over-the-counter traded Securities prescribed in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act; the same applies in (b)) and handled Securities (meaning handled Securities prescribed in Article 67-18, item (iv) (Reporting to an Authorized Association) of that Act; the same applies in (b)): the price of the last trade of those over-the-counter traded Securities or handled Securities on the day of that departure from Japan, as published pursuant to the provisions of Article 67-19 (Notice of Trading Volume, Price, and Other Particulars) of that Act (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published);

ハOther price-published Securities (meaning, among Securities other than those listed in (a) and (b), those for which there is a trading price or quoted price published by a price publisher (meaning a person who continuously publishes the trading price or quoted price of Securities, where the published price has a material influence on the determination of the trading price of those Securities; the same applies in (c)); the same applies in (c)): the price of the last trade of those other price-published Securities on the day of that departure from Japan, as published by the price publisher (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published).

二Where Securities are purchased by way of margin transaction or when issued transaction: the amount obtained by deducting the amount of consideration for the purchase of those Securities from the amount calculated by multiplying the market valuation amount of the Securities purchased (limited to those not settled at the time of that departure from Japan) by the number of those Securities.

一A market derivatives transaction prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or a foreign market derivatives transaction prescribed in paragraph (23) of that Article (hereinafter referred to as "market derivatives transaction, etc." in this item): with respect to the market derivatives transaction, etc., the amount based on the difference that would be paid or received if the transaction were settled at the last price on the day of that departure from Japan on the financial instruments exchange prescribed in paragraph (16) of that Article or the foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of that Act, or the amount calculated by a reasonable method as equivalent thereto;

二An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding the transactions listed in items (iii), (iv) and (vi) of that paragraph; hereinafter referred to as "forward transaction, etc." in this item): with respect to the forward transaction, etc., the amount obtained by discounting, by a reasonable method of discounting to the present value at the time of that departure from Japan, the amount that the parties have promised to pay or receive between them under the forward transaction, etc. (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of an indicator such as interest rates, currency prices, or quotations in a financial instruments market (meaning the financial instruments market prescribed in paragraph (14) of that Article; referred to as "indicator" in the following item));

三An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (limited to the transactions listed in items (iii) and (iv) of that paragraph; hereinafter referred to as "financial instruments option transaction" in this item): with respect to the financial instruments option transaction, the amount calculated by a reasonable method using the amount that the parties have promised to pay or receive between them upon exercise of the right pertaining to the financial instruments option transaction (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of the indicator pertaining to the financial instruments option transaction), the value of the indicator pertaining to the exercise of that right at the time of that departure from Japan, and the expected rate of fluctuation of that indicator;

四Among derivatives transactions prescribed in Article 2, paragraph (20) of the Financial Instruments and Exchange Act, transactions other than those listed in the preceding three items: the amount calculated by a reasonable method as equivalent to the amounts specified in the preceding three items.

一The provisions of Article 137-3, paragraph (9) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Act as applied mutatis mutandis pursuant to Article 266-2, paragraph (10) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. upon Departure from Japan Apply) of the Order;

二The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-2, paragraph (11) of the Order.

一The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (8) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Order;

二The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 266-3, paragraph (20) of the Order;

三The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (21) of the Order.