一A written document notified by a Domestic Corporation prescribed in Article 300, paragraph (6) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (7) or (10) of that Article;

二A written document notified by a Foreign Corporation prescribed in Article 306-2, paragraph (4) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (5) or (8) of that Article;

三A written notice delivered pursuant to the provisions of Article 225, paragraph (2) or the proviso to paragraph (3) (Payment Reports and Notice of Payment) of the Act;

四A written notice delivered pursuant to the provisions of Article 8-4, paragraph (4), paragraph (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957);

五A written document notified by a person handling payment prescribed in Article 4-6-2, paragraph (29) (Special Provisions on Obligation to Withhold Taxes, etc. on Dividends, etc. of Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (30) or (32) of that Article;

六A written document notified by a specific purpose company prescribed in Article 4-9, paragraph (11) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (12) or (15) of that Article;

七A written document notified by an investment corporation prescribed in Article 4-10, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends, etc. of Investment Corporations) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;

八A written document notified by a trust corporation prescribed in Article 4-11, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;

九A written document notified by a trust corporation prescribed in Article 5, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article.

一A document stating the details and content of the expenses forming the basis for allocation of the amount of common expenses prescribed in Article 221-3, paragraph (6) of the Order;

二A document stating the details of the method of calculation for allocation in accordance with the standard found to be reasonable as prescribed in Article 221-3, paragraph (6) of the Order;

三A document stating the reasons why the method of calculation referred to in the preceding item is reasonable.

一Risks that may arise from nonperformance of a contract by the counterparty to a transaction;

二Risks that may arise from fluctuations in the price of Securities, etc. held (meaning Securities and other assets and transactions);

三Risks that may arise from errors in processing of administrative work and in the performance of other routine operations;

四Risks similar to those listed in the preceding three items.

一The ratio of the amount listed in (a) to the amount listed in (b):

イThe amount of net assets recorded on the balance sheet as of December 31 of that year of the comparable individual (meaning the comparable individual prescribed in (a) of that item; the same applies hereinafter in this item) pertaining to the Resident prescribed in Article 221-4, paragraph (3), item (ii) of the Order (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located (meaning the country or region where the foreign office is located prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order; the same applies hereinafter in this Article), the amount of net assets pertaining to the foreign office or similar establishment of that individual (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act, limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph));

ロThe amount of total assets recorded on the balance sheet as of December 31 of that year of the comparable individual referred to in (a) (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that foreign office or similar establishment of that individual).

二The ratio of the average amount of net assets to the average amount of total assets of individuals who conduct, in the country or region where the foreign office is located, the same kind of business as the main business conducted through the foreign office or similar establishment of the Resident prescribed in Article 221-4, paragraph (3), item (ii) of the Order.

一The name and domicile of the Resident who seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;

二The first year in which the Resident seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;

三The certain date prescribed in Article 221-4, paragraph (4) of the Order;

四The reason why it is difficult to calculate, by the deadline for filing a Tax Return prescribed in Article 221-4, paragraph (4) of the Order, the risk-weighted asset amount prescribed in that paragraph;

五Any other matters for reference.

一Where a Resident calculates the net assets to be attributed to a foreign office or similar establishment for that year (meaning the net assets to be attributed to a foreign office or similar establishment prescribed in Article 221-4, paragraph (1) of the Order; the same applies in item (iii)) using the method prescribed in Article 221-4, paragraph (3), item (ii) of the Order or the method listed in Article 221-4, paragraph (6), item (ii) of the Order, a document stating matters pertaining to the selection of the comparable individual prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order pertaining to that Resident, and documents forming the basis for the amounts of that comparable individual listed in Article 221-4, paragraph (3), item (ii), (a) and (b) of the Order or the amounts listed in Article 221-4, paragraph (6), item (ii), (a) and (b) of the Order;

二A document stating matters that clarify the basis for calculating the risk-weighted asset amount prescribed in Article 221-4, paragraph (4) of the Order for that year;

三In addition to those listed in the preceding two items, a document stating matters forming the basis for calculating the net assets to be attributed to a foreign office or similar establishment.