Exhibit 8

LIST OF SUBSIDIARIES OF SUMITOMO MITSUI FINANCIAL GROUP, INC.

List of Subsidiaries as
of March 31, 2011



|                                                    |  |                       
|--------------------------------------------------- |  | ----------------------
|Company Name                                        |  | Jurisdiction          
|Sumitomo Mitsui Banking Corporation                 |  | Japan                 
|Banco Sumitomo Mitsui Brasileiro S.A.               |  | Brazil                
|Cedyna Financial Corporation                        |  | Japan                 
|Financial Link Co., Ltd.                            |  | Japan                 
|Japan Pension Navigator Co., Ltd.                   |  | Japan                 
|Kansai Urban Banking Corporation                    |  | Japan                 
|Manufacturers Bank                                  |  | U.S.A.                
|Nikko Cordial Securities Inc.(1)                    |  | Japan                 
|ORIX Credit Corporation                             |  | Japan                 
|PT Bank Sumitomo Mitsui Indonesia                   |  | Indonesia             
|SAKURA CARD CO., Ltd.                               |  | Japan                 
|Sakura Finance (Cayman) Limited                     |  | Cayman Islands        
|Sakura Finance Asia Limited                         |  | Hong Kong             
|SAKURA KCS Corporation                              |  | Japan                 
|SB Treasury Company L.L.C.                          |  | U.S.A.                
|SBTC, Inc.                                          |  | U.S.A.                
|SFVI Limited                                        |  | British Virgin Islands
|SMBC Capital India Private Limited                  |  | India                 
|SMBC Capital Markets, Inc.                          |  | U.S.A.                
|SMBC Cayman LC Limited                              |  | Cayman Islands        
|SMBC Consulting Co., Ltd.                           |  | Japan                 
|SMBC DIP Limited                                    |  | Cayman Islands        
|SMBC Electronic Monetary Claims Recording Co., Ltd. |  | Japan                 
|SMBC Finance Business Planning Co., Ltd.            |  | Japan                 
|SMBC Finance Service Co., Ltd.                      |  | Japan                 
|SMBC Financial Services, Inc.                       |  | U.S.A.                
|SMBC Friend Securities Co., Ltd.                    |  | Japan                 
|SMBC Guarantee Co., Ltd.                            |  | Japan                 
|SMBC International Finance N.V.                     |  | Netherlands Antilles  
|SMBC Leasing and Finance, Inc.                      |  | U.S.A.                
|SMBC Loan Business Planning Co., Ltd.               |  | Japan                 
|SMBC MVI SPC                                        |  | Cayman Islands        
|SMBC Nikko Capital Markets Limited                  |  | U.K.                  
|SMBC Nikko Securities America, Inc.                 |  | U.S.A.                
|SMBC Preferred Capital GBP 1 Limited                |  | Cayman Islands        
|SMBC Preferred Capital GBP 2 Limited                |  | Cayman Islands        
|SMBC Preferred Capital JPY 1 Limited                |  | Cayman Islands        
|SMBC Preferred Capital JPY 2 Limited                |  | Cayman Islands        
|SMBC Preferred Capital USD 1 Limited                |  | Cayman Islands        
|SMBC Preferred Capital USD 2 Limited                |  | Cayman Islands        
|SMBC Preferred Capital USD 3 Limited                |  | Cayman Islands        
|SMBC Principal Finance Co., Ltd.                    |  | Japan                 
|SMBC Servicer Co., Ltd.                             |  | Japan                 
|SMBC Venture Capital Co., Ltd.                      |  | Japan                 



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|                                                     |  |               
|---------------------------------------------------- |  | --------------
|Company Name                                         |  | Jurisdiction  
|SMFG Card & Credit, Inc.                             |  | Japan         
|SMFG Preferred Capital GBP 1 Limited                 |  | Cayman Islands
|SMFG Preferred Capital GBP 2 Limited                 |  | Cayman Islands
|SMFG Preferred Capital JPY 1 Limited                 |  | Cayman Islands
|SMFG Preferred Capital JPY 2 Limited                 |  | Cayman Islands
|SMFG Preferred Capital JPY 3 Limited                 |  | Cayman Islands
|SMFG Preferred Capital USD 1 Limited                 |  | Cayman Islands
|SMFG Preferred Capital USD 2 Limited                 |  | Cayman Islands
|SMFG Preferred Capital USD 3 Limited                 |  | Cayman Islands
|SMM Auto Finance, Inc.                               |  | Japan         
|Sumitomo Mitsui Banking Corporation Europe Limited   |  | U.K.          
|Sumitomo Mitsui Banking Corporation Malaysia         |  | Malaysia      
|Sumitomo Mitsui Banking Corporation of Canada        |  | Canada        
|Sumitomo Mitsui Banking Corporation (China) Limited  |  | China         
|Sumitomo Mitsui Card Company, Limited                |  | Japan         
|Sumitomo Mitsui Finance and Leasing Company, Limited |  | Japan         
|Sumitomo Mitsui Finance Australia Limited            |  | Australia     
|Sumitomo Mitsui Finance Dublin Limited               |  | Ireland       
|The Japan Net Bank, Limited                          |  | Japan         
|The Japan Research Institute, Limited                |  | Japan         
|THE MINATO BANK, LTD.                                |  | Japan         
|ZAO Sumitomo Mitsui Rus Bank                         |  | Russia        



|(1) | Nikko Cordial Securities Inc. changed its trade name to SMBC Nikko Securities Inc. on April 1, 2011.
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