For Large Investors

List by Issues by Type

Update : Oct. 29, 2012

Types of issues by governing law are as below.

Type of Governing Law	Type of Taxation
Physical Creation/Physical Exchange-type (Order for Enforcement of Investment Trust Act Enforcement Ordinance of the Investment Trust Act, Article 12, Item 2-type)	Specified Stock Investment Trust (Special Taxation Measures Act, Article 3-2)
(Same as above)	Securities Investment Trust other than Public and Corporate Bond Investment Trust (Special Taxation Measures Act, Article 8-4, Paragraph 1, Item 2)
Cash Creation/ Physical Exchange-type (Enforcement Ordinance of the Investment Trust Act, Article 12, Item 1-type) [Trust with Cash other than Cash Trust-type]	Specified Stock Investment Trust (Special Taxation Measures Act, Article 3-2)
(Same as above)	Securities Investment Trust other than Public Corporate Bond Investment Trust (Special Taxation Measures Act, Article 8-4, Paragraph 1, Item 2)
Cash Creation/Cash Redemption-type (Enforcement Ordinance of the Investment Trust Act Article 8-type) [Cash Trust-type]	Listed Securities Investment Trust (Special Taxation Measures Act, Article 9-4-2)
Trust Act	Specified Beneficiary Certificate Issuer Trust (Corporate Tax Act, Article 2, Item 29, Sub-item c)

• (*)According to the governing law type, the accounting handling of dividend profits, redemption (exchange, partial cancellation) differs. Please confirm such details with the relevant auditor or accountant.