Response to the Social Securityand Tax Number System
as “common number” ) are utilized in the administrative
procedures of social security and tax system started operation.
In order to respond to this system, JASDEC has implemented
the required arrangements for Book-entry Transfer System
for Stocks, etc. and Custody Services for Foreign Stock
Certificates, etc., to handle the common number.

Under the “Act on the Use of Numbers to Identify Specific
Individuals in the Administrative Procedure,” a 12-digit
individual number and 13-digit corporate number, respectively,
were assigned to each individual living in Japan and company
beginning in October 2015. Effective as of January 2016, theSocial Security and Tax Number System ( My Number System )in which these numbers ( hereinafter collectively referred toResponses under the Framework of Book-Entry Transfer System for Stocks, etc.
In accordance with installation of the Social Securityand Tax Number System, taxation requires that acommon number, in addition to name, address andother personal information of the shareholder, beincluded in the payment records of dividend. However,
it is difficult for the issuers of listed stocks to be
notified of the common number from their shareholders
each time a dividend is paid. Given the fact that theshareholder’s name, address, etc. have been alreadyprovided to the issuers from Account ManagementInstitutions (AMIs) through JASDEC using the Book-entry
Transfer System for Stocks, etc., it was decided thatthe common number be provided to issuers in thesame flow - from AMIs through JASDEC using theBook-entry Transfer System for Stocks, etc. - underrelevant laws and regulations.

Issuer ( Administrator of Shareholder Registry )Preparation of payment
record of dividend, etc

Shareholder registry
General Shareholders Notification

Request forcommon number *2( Notification of shareholder’s name and address, etc. )Provision ofcommon number *3

JASDEC
Administration of participants’ information( name, address, common number, etc. )Notification of participant’s information *1( name, address and common number, etc. )Account Management Institution
Administration of participants’ information( name, address, common number, etc. )Notification of name, address and common number, etc.

Participant*1 When receiving common number along with name and address from its participant, AMI notifies that to JASDEC in conjunction with the notificationof participants’ information.
*2 An issuer requests JASDEC to provide the common number of the shareholder for whom an issuer prepares the payment record of dividend, etc.
*3 JASDEC provides the issuer with the requested shareholder’s common number on the condition that the common number has been provided toJASDEC by AMI.

Responses under the Framework of Custody Services for Foreign Stock Certificates, etc.
JASDEC has the obligation to submit the dividend
payment records, etc. for foreign stock certificates, etc.
that includes the common number with the district
director of the tax office under Income Tax Act; tofulfill its obligation, the common number needs to beprovided to JASDEC from AMIs. Therefore, by utilizing
the reporting system of AMIs to provide their beneficial
shareholders’ information of foreign stock certificates,etc. to JASDEC, the provision of the common numberto JASDEC was allowed under the relevant laws andregulations.

The District Director of the Tax OfficeSubmit dividendpayment records *2

JASDEC

Preparation of dividend payment records

Every Record Date

Report of beneficial shareholders of foreign stockcertificates, etc. *1( name, address and common number, etc. )Account Management Institution for Foreign Stock Certificates, etc.
Information on beneficial shareholders of foreign stock certificates, etc.
( administration of name, address and common number, etc. )Notification of name, address and common number, etc.

Beneficial Shareholder of Foreign Stock Certificates, etc.
*1 An account management institution for foreign stock certificates, etc. provides JASDEC with a common number on the report of the beneficial
shareholders of the foreign stock certificates, etc. every time record date arrives.
*2 JASDEC submits the dividend payment records, etc. which includes the common number to The District Director of the Tax Office.

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