(TRANSLATION)
(FOR REFERENCE ONLY)
(JAPANESE VERSION PREVAILS)

Document Delivered Prior to Conclusion of Contract for Opening Foreign Currency Savings Account

As of May 6, 2025

Before signing up for a foreign currency savings account, please carefully read the description below and understand the contents.
Foreign currency deposit involves certain risks (foreign exchange risk). Please sufficiently understand the mechanism of foreign currency deposit before concluding the contract.

Foreign exchange cost

Foreign exchange cost at Sony Bank means the amount of the difference between the foreign exchange rate (TTS: Telegraphic Transfer Selling Rate) applied when foreign currency is bought with yen or US dollar for depositing and the reference rate (TTM: Telegraphic Transfer Middle Rate), as well as the amount of the difference between the foreign exchange rate applied to withdrawal (TTB: Telegraphic Transfer Buying Rate) and TTM. Since you need to bear both of them as foreign exchange costs, even if there is no fluctuation between the foreign exchange rates at the time of deposit and that at the time of withdrawal, the amount you receive upon withdrawal may be below the deposited amount.

[Foreign Exchange Fee Table]
Currency	For exchange against the yen	For exchange against the U.S. dollar
U.S. Dollar (USD)	15 sen per 1 US dollar	－
Euro (EUR)	15 sen per 1 euro	0.0018 U.S. dollars per 1 euro
British Pound (GBP)	45 sen per 1 pound sterling	0.0050 U.S. dollars per 1 pound sterling
Australian Dollar (AUD)	45 sen per 1 Australian dollar	0.0050 U.S. dollars per 1 Australian dollar
New Zealand Dollar (NZD)	45 sen per 1 New Zealand dollar	0.0050 U.S. dollars per 1 New Zealand dollar
Canadian Dollar (CAD)	45 sen per 1 Canadian dollar	0.0050 Canadian dollars per 1 U.S. dollar
Swiss Franc (CHF)	45 sen per 1 Swiss franc	0.0050 Swiss francs per 1 U.S. dollar
Hong Kong Dollar (HKD)	9 sen per 1 Hong Kong dollar	0.0250 Hong Kong dollars per 1 U.S. dollar
Brazilian Real (BRL)	90 sen per 1 Brazilian real	0.0250 Brazilian reals per 1 U.S. dollar
Chinese Yuan (CNH)	30 sen per 1 Chinese yuan (CNH)	0.0250 Chinese yuan (CNH) per 1 U.S. dollar
South African Rand (ZAR)	20 sen per 1 South African rand	0.0250 South African rand per 1 U.S. dollar
Swedish Krona (SEK)	9 sen per 1Swedish krona	0.0090 Swedish kronor per 1 U.S. dollar

* This table shows the foreign exchange cost for ordinary transactions except for those with preference for each customer or those during campaigns.

Risks corresponding to foreign exchange fluctuation

In cases where you buy any foreign currency (purchasing foreign currency with yen or purchasing foreign currency other than U.S. dollars with U.S. dollars) and deposit it to your foreign currency savings account, or in cases where you sell the foreign currency in your foreign currency savings account (selling foreign currency to receive yen, or sell foreign currency other than U.S. dollars to receive U.S. dollars) for withdrawal, the currencies are exchanged at the foreign exchange rate at each time. The foreign currency does not fall below the principal amount when you deposit it. However, since the foreign exchange rate fluctuates depending on the trend of the foreign exchange market, the principal amount may change when the amount you deposited and the amount you receive at the time of withdrawal are converted by the same currency. There is a risk that certain loss of the principal amount may result depending on the market trend.
In addition, when you buy or sell foreign currency, you will bear the amount of the difference between TTB (rate when you sell foreign currency) / TTS (rate when you buy foreign currency) and TTM (reference rate) as the foreign exchange cost, respectively. Therefore, even when the foreign exchange market price does not fluctuate between the time of deposit and the time of withdrawal, the amount you receive as withdrawal may be below the amount you have deposited.

Transactions of Emerging-market Currencies

Brazilian Real, Chinese Yuan (CNH) and South African Rand, which are called emerging-market currencies generally have, when compared with those of advanced countries, more possibility to experience liquidity decline, market function decline or large fluctuations in currency value due to change in political, economic or social situations, change in market environment or change in financial policies. In some cases, we may largely review the interest rate or suspend transactions.
When you carry out transactions of emerging-market currencies, please understand that they involve higher risks than those in the case of advanced country currencies.

Counterparty of the Contract

Trade Name: Sony Bank Inc.
Address: 1-6, Uchisaiwaicho 2-chome, Chiyoda-ku, Tokyo

General Explanation of Product

Savings account in foreign currency

Name of Product

Foreign currency savings account

Applicability of Deposit Insurance

This account is not covered by deposit insurance.

Eligible customers

Customers at the age of 15 or above who reside in Japan and have their savings accounts in yen at Sony Bank. Note that, however, customers under the age of 18 are not permitted to carry out the transactions below.

Transactions related to customers under the age of 18

Available foreign currency transactions

Opening of a foreign currency savings account (*1)
Cancellation of a foreign currency savings account (*2)
Outward remittance (*3)
Foreign Currency Fund Transfer Between Sony Bank Accounts (*3)
Inward remittance

Sony Bank WALLET Visa debit function

Local currency withdrawal at overseas ATMs
"Assistance from yen account" function
Settlement in foreign currency

(*1) Opening of an account in Brazilian Real or Chinese Yuan (CNH) is not available.
(*2) The principal and unpaid interest at the time of account cancellation will be deposited to the savings account of the customer in yen.
(*3) Outgoing foreign currency remittances are only available to customers physically located in Japan.

Unavailable foreign currency transactions

Purchasing of foreign currency
Selling of foreign currency
Application for time deposits in foreign currency
Application for structured deposit in foreign currency

Deposit term

No term specification.

Minimum deposit amount/deposit unit

At least one currency unit / one subunit of currency

*1/100 of a currency unit is considered to be a subunit of currency.

Limit of deposit amount

No limit.

Deposit currency

U.S. Dollar, Euro, British Pound, Australian Dollar, New Zealand Dollar, Canadian Dollar, Swiss Franc, Hong Kong Dollar, Brazilian Real, Chinese Yuan (CNH), South African Rand and Swedish Krona

Method of withdrawal

Deposits can be withdrawn at any time.

Interest

Interest rates

Floating interest rate:
The interest rate shall be decided from time to time, corresponding to the trend of market interest, and the interest rate indicated on the Company's website shall be applied.

Method of interest payment

We will settle the accounts as shown below in February and August every year.

We will calculate the interest for the period from the day following the third Sunday of February to the third Sunday of August in the same year and incorporate the interest amount to the balance of the deposit on the following day.
We will calculate the interest for the period from the day following the third Sunday of August to the third Sunday of February in the subsequent year and incorporate the interest amount to the balance of the deposit on the following day.

Interest calculation method

Minimum unit for interest calculation shall be one subunit of currency. The interest shall be calculated by the day for the period from the date of deposit to the day immediately before the payment date, considering one year to have 365 days.

*If the balance is below 10 currency units, it shall not bear any interest.

Applicable foreign exchange rate

If you buy foreign currency (buy foreign currency with yen or buy any foreign currency other than U.S. dollars with U.S. dollars) and deposit it to your foreign currency savings account, or if you sell some foreign currency in your foreign currency deposit (to obtain yen by selling foreign currency or obtain U.S. dollars by selling foreign currency other than U.S. dollars) for withdrawal, such currencies shall be exchanged at the foreign exchange rate predetermined by Sony Bank.

*Fragment processing for transaction amount

[Transactions against the yen]
- (1)Buying amount when you buy foreign currency:
  - If "specified in yen", the amount below one subunit shall be rounded down.
  - If "specified in foreign currency", the amount below one yen shall be rounded up.
- (2)Selling amount when you sell foreign currency:
  - If "specified in yen", the amount below one subunit shall be rounded up.
  - If "specified in foreign currency", the amount below one yen shall be rounded down.
[Transactions against the U.S. Dollar]
- (1)Buying amount when you buy foreign currency:
  - If "specified in U.S. Dollar", the amount below one subunit shall be rounded down.
  - If "specified in any currency other than U.S. Dollar", the amount below one subunit shall be rounded up.
- (2)Selling amount when you sell foreign currency:
  - If "specified in U.S. Dollar", the amount below one subunit shall be rounded up.
  - If "specified in any currency other than U.S. Dollar", the amount below one subunit shall be rounded down.

Taxation Category

Interest

Interest shall be subject to tax of 20.315% including special income tax for reconstruction. Tax shall be imposed as a separate withholding tax.

Foreign exchange profit

Comprehensive taxation (it is necessary to submit a tax return by notifying the profit as miscellaneous income)

*In the case of a salaried worker whose yearly income is not more than 20 million yen, if his/her income other than income from employment or retirement income is not more than 200,000 yen a year (including foreign exchange profit), it is not necessary to file a tax return.

Foreign exchange loss

Foreign exchange loss may be deducted from miscellaneous income.

Buying and selling of foreign currency with limit order price

Types of limit order price

There are several types of limit order price as shown below:

Ordinary limit order price: Buying, selling:
Composite limit order price: There are two types: "OCO" (One Cancels the Other) and "IFD" (If Done).
OCO: Buying or selling, buying, selling
IFD: Selling after buying

You may apply for up to ten limit order prices for one currency (one ordinary limit order price will be counted as one order, one composite limit order price will be counted as two orders).

Limit order price specification range

You may specify a limit order price within the specification range predetermined by us for the foreign exchange rate (TTS in case of an application for buying and TTB in case of an application for selling) of Sony Bank at the time of application.

Minimum Application Amount and Application Unit for Limit Order
Currency	Specification in JPY	Specification in Other Currencies
U.S. Dollar	At least \1,000: by the unit of 1 yen	At least 10 U.S. dollars; in 1 cent units (USD1/100)
Euro		At least 10 euros; in 1 cent units (EUR1/100)
British Pound		At least 10 pounds; by the unit of 1 penny (GBP1/100)
Australian Dollar		At least 10 Australian dollars; in 1 cent units (AUD1/100)
New Zealand Dollar		At least 10 New Zealand dollars; in 1 cent units (NZD1/100)
Canadian Dollar		At least 10 Canadian dollars; in 1 cent units (CAD1/100)
Swiss Franc		At least 10 Swiss francs; in 1 centime units (CHF1/100)
Hong Kong Dollar		At least 10 Hong Kong dollars; in 1 cent units (HKD1/100)
Brazilian Real		At least 10 Brazilian reals; in 1 centavo units (BRL1/100)
Chinese Yuan (CNH)		At least 10 Chinese yuan (CNH): in 1 fen units (CNH1/100)
South African Rand		At least 10 South African rand; in 1 cent units (ZAR1/100)
Swedish Krona		At least 10 Swedish kronor; in 1 ore units (SEK1/100)

*If the total amount of application for buying (*4) exceeds the balance in your yen savings account at the time of application, or if the total amount of application for selling (*5) exceeds the balance in the foreign currency savings account of that currency at the time of application (*5), you may not make an application.

(*4) For OCO (buying) and OCO (selling), the total amount of application shall be calculated based on the larger application amount.
(*5) For IFD, this amount shall be calculated by adding the amount of application for buying to the balance in your foreign currency savings account of that currency.

Limit Order Price Reached

In the following cases, it is deemed that the limit order price has been reached respectively.

(1)If the limit order price assumes a stronger yen rate than the foreign exchange rate of Sony Bank at the time of application (TTS in cases of application for buying and TTB in cases of application for selling), the limit order price is deemed to be reached when the foreign exchange rate of Sony Bank (TTS in cases of application for buying and TTB in cases of application for selling) becomes identical to that limit order price or has a stronger yen value.
(2)If the limit order price assumes a weaker yen rate than the foreign exchange rate of Sony Bank at the time of application (TTS in cases of application for buying and TTB in cases of application for selling), the limit order price is deemed to be reached when the foreign exchange rate of Sony Bank (TTS in cases of application for buying and TTB in cases of application for selling) becomes identical to the limit order price or has a weaker yen value.

Transactions with Limited Price

When the limit order price is reached, we will immediately conduct the following processing corresponding to the type of transaction you have applied for. Completion of our processing below constitutes the closing of the transaction with the limit order price.

(1)Buying of foreign currency
We will withdraw the application amount (if the application amount is specified in foreign currency, the amount in yen converted at "Limit order price transaction rate") from your yen savings account and deposit the amount converted at "Limit order price transaction rate" (if the application amount is specified in foreign currency, the specified amount as is) to your savings account for that currency.
(2)Selling of foreign currency
We will withdraw the application amount (if the application amount is specified in yen, the amount converted to the applicable currency at "Limit order price transaction rate") from your savings account for the applicable currency and deposit the amount converted at "Limit order price transaction rate" (if the application amount is specified in yen, the specified amount as is) to your yen savings account.

*In any of the following cases, the process executed when the exchange rate reaches the limit order price shall not be conducted for the full application amount. In such cases, the transaction with a limit order price shall be deemed not to have been established and the application shall become ineffective.

a)Transaction amount exceeds the limit for buying/selling of the foreign currency
b)Withdrawal cannot be performed due to insufficient balance in the savings account
(including cases where the balance becomes insufficient due to change in the transaction amount)

*If several limit order prices are reached at the same time, the process executed when the exchange rate reaches the limit order price shall be performed from the transaction applied at the earliest date/time.

*It takes some time to perform the process executed when the exchange rate reaches the limit order price. Therefore, the date when the limit order price is reached and the date when the transaction is established may be different.

Case of ordinary limit order price
If the limit order price is reached during the effective term (but only when the limit order price is reached for the first time after application), we will conduct processing corresponding to the type of the limit order price transaction.
Case of composite limit order price (OCO)
Only for the limit order price first reached during the effective term (but only when the limit order price is reached for the first time after application), we will conduct processing corresponding to the type of the limit order price transaction.
*For OCO (buying) or OCO (selling) in cases where several limit order prices are reached at the same time, we will make processing corresponding to the type of transaction for the limit order price only for the limit order price nearer to the foreign exchange rate of Sony Bank at the time when the limit order price is reached. In addition, for OCO (buying or selling), we will conduct processing corresponding to the type of transaction for the limit order price only for the limit order price specified at the time of application.
Case of composite limit order price (IFD)
When the limit order price for buying is reached during the effective term (but only when the limit order price is reached for the first time after application), we will conduct buying processing. If the limit order price for selling is subsequently reached during the effective term (but only when the limit order price is reached at the same time as the limit order price for buying or for the first time after the limit order price for buying is reached) and the buying transaction has been established, we will conduct processing for selling.
*Even when the buying transaction is concluded, the selling transaction is not necessarily established.

Limit order price transaction rate

"Limit order price transaction rate" shall be calculated with the limit order price (our foreign exchange rate presented first in cases where the limit order price is reached after the end of transaction suspension time for the dealt currency). If any preference is applied, however, the preference amount shall be deducted from the reference foreign exchange cost.

Effective term of application with limit order price

You may specify the end of the term to be any time (by the unit of one hour) on any date during the 90-day period from the date of application. If no specification is made, the effective term shall end on 11:59 p.m. on the date of application.

Cancellation of application with limit order price

Until the limit order price is reached, you may cancel the application.

* Except for hours during system maintenance

Inquire about this matter

English help desk [Online live chat]

Please contact us via "Start a chat" on the Company's website after signing in.

Email

Please send us your questions from "Email support" after signing in.

* If you are in a hurry, please contact the English help desk.

Authorized Investor Protection Body of Which We Are a Subject Entrepreneur

Not applicable

Specified Dispute Settlement Organization with Which We Have a Contract

Japanese Bankers Association Consultation Office of the Japanese Bankers Association
Telephone Number: 0570-017109 or 03-5252-3772

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