Guide on completing the Application Form for Amendment concerning Withholding Tax Exemption
Please start to fill in the Excel Application Form for Amendment concerning Withholding Tax Exemption as from line 3.
Sec A/c number
Change in the applicant’s details (name, address, etc.)
- Please enter 1 line with the safekeeping account “009-027939-314” if the applicant’s amendment(s) concerns Japanese Government Bonds (JGBs) only.
- Please enter 1 line with the safekeeping account “009-027939-317” if the applicant’s amendment(s) concerns Japanese Corporate and Municipal Bonds only.
- Please enter 2 lines: 1 line with the safekeeping account “009-027939-314” for JGBs and 1 line with the safekeeping account “009-027939-317” for Japanese Corporate and Municipal Bonds if the applicant’s amendment(s) concerns both JGBs and Japanese Corporate and Municipal Bonds.
TIN extension
- If the applicant is already certified for JGBs and requests a TIN extension to Japanese Corporate and Municipal Bonds, please enter the safekeeping account “009-027939-317”.
- If the applicant is already certified for Japanese Corporate and Municipal Bonds and requests a TIN extension to JGBs, please enter the safekeeping account “009-027939-314”.
Unique reference number
Please enter the applicant’s TIN number.
Date of change
For clients who are holding client assets, please fill in the date when the QFI validated the change in the applicant’s details as per the QFI’s KYC checks.
For clients who are holding proprietary assets, this column should be left blank.
Type of the applicant
Please insert the relevant letter according to the “Type of the Applicant”.
Name of the applicant
Please fill in the name of the applicant.
Description of Amendments
Please insert the relevant number according to the change in the applicant’s details.
Before amendment
Change in the applicant’s details
Please fill in the applicant’s details before the amendment(s).
TIN extension
- If the applicant is already certified for JGBs and intends to extend his TIN to Japanese Corporate and Municipal Bonds, please insert the number “2” (meaning “taxable”) in column “Before amendment” and the number “1” (meaning “tax-exempt”) in column “After amendment”.
- If the applicant is already certified for Japanese Corporate and Municipal Bonds and intends to extend his TIN to JGBs, please insert the number “2” (meaning “taxable”) in column “Before amendment” and the number “1” (meaning “tax-exempt”) in column “After amendment”.
After amendment
Change in the applicant’s details
Please fill in the applicant’s details after the amendment(s).
TIN extension
- If the applicant is already certified for JGBs and intends to extend his TIN to Japanese Corporate and Municipal Bonds, please insert the number “2” (meaning “taxable”) in column “Before amendment” and the number “1” (meaning “tax-exempt”) in column “After amendment”.
- If the applicant is already certified for Japanese Corporate and Municipal Bonds and intends to extend his TIN to JGBs, please insert the number “2” (meaning “taxable”) in column “Before amendment” and the number “1” (meaning “tax-exempt”) in column “After amendment”.
QFI confirm Document
For clients who are holding client assets, please fill in the name of the document used for confirmation, validation of the applicant details by the QFI.
For clients who are holding proprietary assets, this column should be left blank.
Accept Date
Change in the applicant’s details
For clients who are holding client assets, please fill in the date of acceptance of the change in the applicant’s details.
For clients who are holding proprietary assets, this column should be left blank.
TIN extension
For clients who are holding client assets, please fill in the date of acceptance of the TIN extension request.
For clients who are holding proprietary assets, this column should be left blank.
Important note:
Cells protection
The following cells must be protected by the applicant before sending the application form to Clearstream Banking.
To protect the necessary cells, please follow the hereunder procedure:
1) Go to “Review” tab;
2) Select “Protect Sheet”;
3) Input the “Password to unprotect sheet”;
4) Press “OK”;
5) Re-enter password to proceed;
6) Press “OK”;
7) Save the file.
Password protection
The Excel application form must be password-protected and sent by email to tax@clearstream.com. The original is not required.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG clients using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.