Article 5Scope, etc. of Securities Exempt from Taxation on Interest Income, etc.

①The solicitation for acquisition specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (viii) (Scope of Securities Exempt from Taxation on Interest Income, etc.) of the Order is to be a solicitation for acquisition (hereinafter referred to as "solicitation for acquisition" in this paragraph) prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) relating to the public offering of the beneficial interests that falls under the case set forth in paragraph (3), item (i) of that Article, and that is made with a statement in the prospectus prescribed in paragraph (10) of that Article and in the asset trust securitization plan prescribed in Article 2, paragraph (14) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) to the effect that the solicitation for acquisition falls under the case set forth in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act.

②The international organization specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (ix) of the Order is an international organization exempted by a treaty or international agreement from the obligation of Withholding in Japan on interest on the bonds that it issues.