Document:

Exhibit 4(g)

COMMISSION AGREEMENT 

	
    PARTIES: GARDEX INTERNATIONAL LIMITED (“GARDEX”)	
	 	
(a British Virgin Islands Corporation)
	
	 	 
	 	
ASE Test Inc. (“ASET”)
	
	 	
(a Taiwan Corporation)
	

DATE: Jan 1, 2006 

AGREEMENT

	
1.      		
Services to be rendered. ASET hereby retains GARDEX to provide the sales services to ASET as a Sales Agency with the following
terms.	
	 
	 	
To be non-exclusive world-wide sales agent for all present and future products and services to be specified by ASET in writing with the following authority:	
	 

	 	(a).	Identify customers for ASET products and services;
	 	 	 
	 	(b).	Assist ASET to sign sale contracts with potential customers.

	 	 
	
2.      		
Compensation to GARDEX. For services hereunder, ASET shall pay monthly compensation to GARDEX in respect of net export sales
(outside of Taiwan), the compensation amount is 0.50% of the total monthly export sales.	
	 
	 	
The above scheme of compensation payment is applicable from Jan 1, 2006 to December 31, 2006. Compensation payment thereafter is subject to further negotiation on a yearly basis between ASET and
GARDEX.	
	 
	 	
All payments to GARDEX shall be in US dollars. Currency conversions, where necessary, shall be based on the prevailing free-market rates of the time the payment is earned (not at the time of
payment) as quoted in the Wall Street Journal or other authoritative source.	
	 
	
3.      		
Term of Agreement. This agreement is effective from Jan 1, 2006 and shall expire on December 31, 2006 unless earlier terminated
by (i) mutual agreement, or (ii) ASET on at least 30 days’ prior written notice with or without cause. Neither expiration nor termination of this Agreement shall terminate the obligation of ASET to pay GARDEX for services rendered with respect
to sales following such date that result from orders received prior to such date.	
	 

	4.	Representative and Covenants.
	 	 	 
	 	
(a).      		
GARDEX agree to use its best efforts to perform its obligations hereunder and to give priority to ASET over all other customers of GARDEX in terms of management time, and efforts. GARDEX will
not enter into any management consulting, sales, agency or similar relationship, nor engage in activities, that would result in a conflict with GARDEX’s duties under this Agreement.	
	 	 	 
	 	
(b).      		
Each party will provide to the other on a regular basis such documentation as may reasonably be required to enable the other party to be assured of compliance with this Agreement, and shall
permit the other party to inspect its books of account and other records at such a reasonable times as the other party may request.	
	 	 	 
	 	
(c).      		
All confidential information received or learned by GARDEX relating to ASET’s business and products shall be kept in confidence by GARDEX and neither used by GARDEX nor disclosed to any
other person for any purpose outside this Agreement.	
	 	 	 
	5.	Governing Law and Jurisdiction. This Agreement shall be
governed and construed under the laws of Republic of China unless the parties agree in writing to voluntary arbitration. The Courts in the Republic of China shall have exclusive jurisdiction to hear and decide any case or controversy arising out of
this Agreement.	
	 	 	 
	 	
  Each party consents to in person jurisdiction over it by such courts and to service of process by registered mail sent to its principal business address.	
	 	 	 

  	ASE Test Inc.
	 	 	 
	BY:	 
	 	

	 	 
	 	 

  

  
    	GARDEX INTERNATIONAL LIMITED
	 	 	 
	BY:Exhibit 4(o)

Land Lease Agreement

This Land Lease Agreement (the “Agreement”) made and entered into by and between the Lessor, Nantze Export Processing Zone Administration of Ministry of Economic Affairs (hereinafter referred to as “Party A”) and the
Lessee, ASE Test Inc. (hereinafter referred to as “Party B”).

Whereas, it is mutually agreed between the Parties hereto that a parcel of public land inside the Nantze Export Processing Zone managed by Party A is to be leased to Party B on the terms and conditions as follows:

	1.	Land
    markings, rent and fees:

	
      Markings of Land

    
      (the map is attached)				
Leased

Area

(m2)				
	  Share of

      
      Right					
Rent/Month

(NTD)				
  Public

  Facility

  
  Construction

  Fee/Month

  (NTD)				Note 
	District 	Section	
	  Sub-

      Section		
	  Land

      
	  Lot.
      
    No.	
	
      Nanzih

    District								Heping

	Section	
2		
669		
3,053		
2/10		 	 		
  The listed public facility
  construction fee shall be paid
  until
  November
  30, 2007.
	2 	670	2,562 	2/10 	 		 	
	2 	671 	2,464 	2/10 	 	 
	2 	672	3,596 	2/10 	 	 
	2 	673

  ne 	2,246 	2/10 	 		 	
	2 	674

    ne 	397 	2/10 	 		 	
	2 	675

    ne 	1,193 	2/10 	 		 	
	Total	 		 		
35,675		
1,063	

	
2.	
The term of this lease shall start from May 1, 2005 and end on April 30, 2015, for a total of ten years.	
	 	 
	
3.	
The use of the leased land shall be limited to the construction of plants. Party B shall not create superficies on the leased land.	
	 	 
	
4.	
During the term of this lease, Party B shall, on its own initiative, apply for return of the leased land when all or part of the lease is no longer desired. Party B shall not sub-lease, or loan part or whole of the land to a third
party.	
	 	 
	
5.	
In the event that Party B applies to lease the parcel of land for the construction of plants or other buildings, the said construction shall comply with the relevant Export Processing Zone regulations to reserve the set back area. Party B
shall be responsible for the costs and expenses incurred from the virescence and	
	 	 

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maintenance of the set back area.	
	 	 
	
6.	
In the event that Party B applies to lease the parcel of land for the construction of plant or other buildings, the building to be constructed shall be a building of two or more stories together with its necessary auxiliary building. The land
coverage rate and the capacity rate of the building shall be counted in accordance with the relevant construction laws.	
	 	 
	
7.	
In the event that the leased land is currently used for public facilities, Party A shall be in charge of the management of such leased land, and Party B shall not use the leased land for construction or other purposes.	
	 	 
	
8.	
Party B shall pay Party A rents and fees in the amount of NT$36,738 as specified under Article 1 of this Agreement by the 5th day of each month to the national treasury agent appointed by Party A. If
there is payment in arrears, Party B agrees to pay such penalty as calculated below:	
	 	 

	 	
(1)	
an additional 5% of the rent if the payment in arrears is over one month but less than two months;	
	 	 	 
	 	
(2)	
an additional 10% of the rent if the payment in arrears is over two months but less than three months;	
	 	 	 
	 	
(3)	
an additional 15% of the rent if the payment in arrears is over three months but less than four months; and	
	 	 	 
	 	
(4)	
in the event that the payment in arrears and the penalty are not paid within 4 months, in addition to requesting such payment, Party A may terminate this Agreement.	
	 	 	 

	
9.	
In addition to the rental payment, Party B shall pay the public facilities construction fee each month for a period of 20 years according to Article 11 of the Establishment and Management of the Export Processing Zone Act. During the term of
this Agreement, if additional public facilities construction fee is required, Party B shall pay such fee accordingly without raising any objection.	
	 	 
	
10.	
During the term of this Agreement, should the government announce any adjustment of land value, the rent shall be adjusted accordingly from the 1st day of the following month. Party B shall not raise any
objection.	
	 	 
	
11.	
In the event that Party B applies to lease this parcel of land for the construction of plant or other buildings, Party B shall pay the performance bond according to the “Operating Procedures Governing Payment of the Performance Bond upon
Completion of the Construction for Leasing Land and Constructing Buildings in Export Processing Zone” before commencing the construction. Party B shall apply for the working permit within three months after execution of this Agreement and shall
commence the construction after obtaining the working license. Party A may immediately terminate this Agreement, recall the premises and cancel the working license should Party B not commence the construction within such period of time or, where the
delay of the construction is agreed by Party A and Party B, fails to commence the construction or to	

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complete the construction on schedule, in which case, the rent and the public facility construction fee already paid by Party B shall not be returned. If there is unfinished construction on the leased property, Party B shall remove such
construction within 3 months after receiving the termination notice. Party A is entitled to forfeit the performance bond if the construction is not removed within such period of time.	
	 	 
	 	
If the construction is built in accordance with the regulations, the above operating procedures provide that the performance bond should be returned without interest to Party B in proportion to the construction progress.	
	 	 
	
12.	
Party A may notify Party B to terminate this Agreement and recall the premises should any of the following events occur:	
	 	 

	 	
(1)	
The investment project in the Export Processing Zone has been cancelled;	
	 	 	 
	 	
(2)	
The building owned by Party B is purchased or expropriated according to of the Establishment and Management of the Export Processing Zone Act;	
	 	 	 
	 	
(3)	
Party B has breached this Agreement in the use of the land;	
	 	 	 
	 	
(4)	
Party A needs to recall whole or part of the premises for its own use; and	
	 	 	 
	 	
(5)	
The Agreement is terminated in compliance with the Civil Code or The Land Act.	
	 	 	 

	
13.	
In the event that the Agreement is terminated according to the preceding Article, Party B shall return the leased land immediately. Any construction on the leased land that belongs to Party B shall, within two years, be resold to the qualified
assignee that is located in the Export Processing Zone and is approved by the management department or its sub-department. In the event that Party B fails to comply with this Article or fails to complete the required procedure within two years,
Party A may dispose such construction pursuant to applicable laws.	
	 	 
	
14.	
In the event that Party B wishes to renew this Agreement upon expiry, Party B shall file an application with Party A three months prior to the expiry of this Agreement. Should Party B fail to file to renew this Agreement, Party B shall
surrender the land upon expiry of this Agreement. Any construction on the premises that belongs to Party B shall, within six months, be resold to the qualified assignee that is located in the Export Processing Zone and is approved by the management
department or its sub-department.	
	 	 
	
15.	
In the event that this Agreement is expired and Party B does not renew this Agreement, Party B shall pay the compensation according to the “Standard for Fees Calculation for Leased Land in Export Processing Zone.” In the event that
Party B fails to effect such payment on time, a default interest of 5% per year shall be imposed on it until Party B redeems such payment in full.	
	 	 
	
16.	
During the term of this Agreement, should the relevant laws be amended to the extent that affect the validity of this Agreement, this Agreement shall be amended accordingly. Party B shall not raise any objection.	

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17.	
Should any matters not prescribed in this Agreement arise, the relevant regulations issued by Export Processing Zone shall govern.	
	 	 
	
18.	
During the term of this Agreement, if Party B needs to verify the actual area of the leased property because such area is not clear or there is any dispute regarding the actual area of the leased property, Party B shall be responsible for the
cost.	
	 	 
	
19.	
Party B shall prevent the soil and ground water from being contaminated in good faith. If contamination occurs, Party B shall pay the penalty pursuant to the applicable laws. Party B shall conduct the investigation and evaluation of the
contaminated area and to renovate the area. Party B shall be solely responsible for any cost and damage caused. In addition, Party B shall provide the inspection data for the contamination when transferring the plant to a third party.	Party
B shall be responsible for the cost and shall not raise any objection.
	 	 
	
20.	
Party B’s lease of the property shall not endanger public safety or sanitation. Party B shall not build illegal constructions.	
	 	 
	
21.	
In the event that the capacity rate of the leased property is adjusted, and such adjusted capacity exceeds the original statutory capacity rate, Party B shall handle the feedback burden pursuant to the applicable laws before the construction
application.	
	 	 
	
22.	
This Agreement is executed in duplicate with each party holding one copy. This Agreement shall be effective from the commencing date subscribed in Article 2 of this Agreement. All disputes, which may arise in connection to or out of this
Agreement, shall be submitted to the Kaohsiung District Court as the court of first instance.	
	 	 

	 
	The Contracting Parties: 
	 	 
	Party A:   	Export Processing Zone
        Administration (with seal) 
	By: 	Sen-Pao Tsen, Officer 
	Add: 	600, Jia-chang Road,
        Nantze District, Kaohsiung 
	 	 
	Party B: 	ASE Test Inc. (with seal) 
	By: 	Chen-Sheng Chang 
	Add: 	No.10, West Fifth Street,
        Nantze Export Processing Zone, Kaohsiung 
	 	 

Dated: April 27, 2005

(With Official Seal)

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