The jurisdiction of tax residence refers to a country or region based on the classifications below.

1. Individual or corporate customers submitting a Self-Certification for New Accounts, etc. who are subject to be taxed in a foreign country equivalent to Japan's income tax or corporation tax due to fulfilling certain criteria based on that country's laws, such as having an address in that country, will be considered to be tax residents of that jurisdiction.
2. According to Japanese income tax law, if a customer submitting a Self-Certification for New Accounts, etc. is considered as a resident or domestic corporation, the customer's jurisdiction of tax residence will be Japan.