Notification for Ultimate Parent Entity|AKIA TAX CONSULTANTS

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Notification for Ultimate Parent Entity


Reporting entity to submit it:Japanese
corporations or foreign corporations with PE that is a Constituent Entity of a Specified MNE Group*

*Those of MNE Groups whose total revenue for
the Ultimate Parent Entity's preceding fiscal year amounts to 100 billion yen or more fall into the
category of Specified MNE Groups.


・Items to be notified:(1) Name of the Ultimate or Surrogate Parent Entity, (2) the location of its
head or principal office (if the Ultimate Parent Entity resides in a foreign country, the location of its
head or principal office or the site where its business is managed or controlled), (3) its corporate
number, and (4) the name of its representative

・Start of application:Ultimate Parent Entity's fiscal year that begins on April 1, 2016 or thereafter

・Deadline for submission:by the day when the Ultimate Parent Entity's fiscal year ends

・If one of the corporations submits information on those which it represents when it submits a
Notification for Ultimate Parent Entity (“Notification”) as an exception, the other corporations do not
need to submit a Notification.

AKIA Services

・AKIA will prepare Notification based on the information from your group and submit it to the
competent District.

・As circumstances peculiar to foreign-affiliated corporations, in cases where acquisitions are taking
place, there may be other Japanese subsidiaries within the group that are not regarded by the
Japanese subsidiaries. We will consult with your group whether to use an exception represented by
one corporation, or to submit Notification separately.