Connectivity Services
Tax Treatment
The submitted inquiry to the National Tax Agency (NTA, the tax authority in Japan) regarding tax treatment of foreign investors who do not have any bases in Japan related to their use of services at the Primary Site and the Access Points and the response from NTA to the subsequent inquiry are as follows:
| Tax Treatment of Foreign Investors Who Use Servers Located in Japan (June 16, 2011) |  |
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| Information | Letter of Inquiry | |
| Tax Treatment Related to Use of the TSE Co-Location Service by Foreign Investors (June 11, 2010) | |
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