<crs:CRS_OECD xmlns:stf="urn:oecd:ties:crsstf:v5" xmlns:crs="urn:oecd:ties:crs:v3" xmlns:iso="urn:oecd:ties:isocrstypes:v1" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:cfc="urn:oecd:ties:commontypesfatcacrs:v2" version="3.0">
    <crs:MessageSpec>
        <crs:TransmittingCountry>JP</crs:TransmittingCountry>
        <crs:ReceivingCountry>JP</crs:ReceivingCountry>
        <crs:MessageType>CRS</crs:MessageType>
        <crs:Contact>TARO KOKUZEI 03-3581-4161(extXXXX) National Tax Agency, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo, 100-8978, JAPAN</crs:Contact>
        <crs:MessageRefId>JP2026JPCN7000012050002002</crs:MessageRefId>
        <crs:MessageTypeIndic>CRS702</crs:MessageTypeIndic>
        <crs:ReportingPeriod>2026-12-31</crs:ReportingPeriod>
        <crs:Timestamp>2027-04-02T15:07:34</crs:Timestamp>
    </crs:MessageSpec>
    <crs:CrsBody>
        <crs:ReportingFI>
            <crs:ResCountryCode>JP</crs:ResCountryCode>
            <crs:IN issuedBy="JP" INType="JPCN">7000012050002</crs:IN>
            <crs:Name nameType="OECD207">National Tax Agency</crs:Name>
            <crs:Address legalAddressType="OECD301">
                <cfc:CountryCode>JP</cfc:CountryCode>
                <cfc:AddressFree>National Tax Agency, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo, JAPAN, 100-8978</cfc:AddressFree>
            </crs:Address>
            <crs:DocSpec>
                <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                <stf:DocRefId>JP2026JPCN7000012050002002FI0000001</stf:DocRefId>
                <stf:CorrDocRefId>JP2026JPCN7000012050002001FI0000001</stf:CorrDocRefId>
            </crs:DocSpec>
        </crs:ReportingFI>
        <crs:ReportingGroup>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000001</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000001</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="false" ClosedAccount="false" DormantAccount="false">123-1234567</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Individual>
                        <crs:ResCountryCode>AU</crs:ResCountryCode>
                        <crs:TIN issuedBy="AU">999999999</crs:TIN>
                        <crs:Name nameType="OECD202">
                            <crs:Title>Mr</crs:Title>
                            <crs:FirstName>Taro</crs:FirstName>
                            <crs:LastName>Kokuzei</crs:LastName>
                            <crs:GenerationIdentifier>the first</crs:GenerationIdentifier>
                        </crs:Name>
                        <crs:Address legalAddressType="OECD301">
                            <cfc:CountryCode>AU</cfc:CountryCode>
                            <cfc:AddressFree>Block 2, Rippon Building Level 12, Suite 1A, 47 Kingston Avenue North, North Ryde, NSW, 2113, Australia</cfc:AddressFree>
                        </crs:Address>
                        <crs:BirthInfo>
                            <crs:BirthDate>1950-02-03</crs:BirthDate>
                        </crs:BirthInfo>
                    </crs:Individual>
                </crs:AccountHolder>
                <crs:AccountBalance currCode="JPY">10000.00</crs:AccountBalance>
                <crs:Payment>
                    <crs:Type>CRS501</crs:Type>
                    <crs:PaymentAmnt currCode="JPY">3000.00</crs:PaymentAmnt>
                </crs:Payment>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1102</crs:AccountType>
            </crs:AccountReport>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000002</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000002</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="false" ClosedAccount="false" DormantAccount="false">123-999999</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Organisation>
                        <crs:ResCountryCode>AU</crs:ResCountryCode>
                        <crs:IN issuedBy="AU" INType="TIN">99999999</crs:IN>
                        <crs:Name nameType="OECD207">National Tax Agency</crs:Name>
                        <crs:Address legalAddressType="OECD303">
                            <cfc:CountryCode>AU</cfc:CountryCode>
                            <cfc:AddressFree>Block 2, Rippon Building Level 12, Suite 1A, 47 Kingston Avenue North, North Ryde, NSW, 2113, Australia</cfc:AddressFree>
                        </crs:Address>
                    </crs:Organisation>
                    <crs:AcctHolderType>CRS101</crs:AcctHolderType>
                </crs:AccountHolder>
                <crs:ControllingPerson>
                    <crs:Individual>
                        <crs:ResCountryCode>AU</crs:ResCountryCode>
                        <crs:TIN issuedBy="AU">999999999</crs:TIN>
                        <crs:Name nameType="OECD202">
                            <crs:Title>Mr</crs:Title>
                            <crs:FirstName>Jiro</crs:FirstName>
                            <crs:LastName>Kokuzei</crs:LastName>
                            <crs:GenerationIdentifier>the 1st</crs:GenerationIdentifier>
                        </crs:Name>
                        <crs:Address legalAddressType="OECD302">
                            <cfc:CountryCode>AU</cfc:CountryCode>
                            <cfc:AddressFree>Block 2, Rippon Building Level 12, Suite 1A, 47 Kingston Avenue North, North Ryde, NSW 2113, Australia</cfc:AddressFree>
                        </crs:Address>
                        <crs:BirthInfo>
                            <crs:BirthDate>1916-05-05</crs:BirthDate>
                        </crs:BirthInfo>
                    </crs:Individual>
                    <crs:CtrlgPersonType>CRS801</crs:CtrlgPersonType>
                    <crs:SelfCert>CRS1001</crs:SelfCert>
                </crs:ControllingPerson>
                <crs:AccountBalance currCode="USD">10000000.00</crs:AccountBalance>
                <crs:Payment>
                    <crs:Type>CRS502</crs:Type>
                    <crs:PaymentAmnt currCode="USD">10000.00</crs:PaymentAmnt>
                </crs:Payment>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1101</crs:AccountType>
            </crs:AccountReport>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000003</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000003</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="false" ClosedAccount="false" DormantAccount="false">123-1234567</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Individual>
                        <crs:ResCountryCode>CA</crs:ResCountryCode>
                        <crs:ResCountryCode>FR</crs:ResCountryCode>
                        <crs:TIN issuedBy="CA">999999999</crs:TIN>
                        <crs:TIN issuedBy="FR">999999999</crs:TIN>
                        <crs:Name nameType="OECD202">
                            <crs:Title>Mr</crs:Title>
                            <crs:FirstName>Taro</crs:FirstName>
                            <crs:LastName>Kokuzei</crs:LastName>
                            <crs:GenerationIdentifier>the first</crs:GenerationIdentifier>
                        </crs:Name>
                        <crs:Address legalAddressType="OECD302">
                            <cfc:CountryCode>CA</cfc:CountryCode>
                            <cfc:AddressFree>999 Sample Street,Ottawa,Canada</cfc:AddressFree>
                        </crs:Address>
                        <crs:Address legalAddressType="OECD301">
                            <cfc:CountryCode>FR</cfc:CountryCode>
                            <cfc:AddressFree>11,Sample Avenue 75008 Paris France</cfc:AddressFree>
                        </crs:Address>
                        <crs:BirthInfo>
                            <crs:BirthDate>1950-02-03</crs:BirthDate>
                        </crs:BirthInfo>
                    </crs:Individual>
                </crs:AccountHolder>
                <crs:AccountBalance currCode="JPY">10000.00</crs:AccountBalance>
                <crs:Payment>
                    <crs:Type>CRS501</crs:Type>
                    <crs:PaymentAmnt currCode="JPY">3000.00</crs:PaymentAmnt>
                </crs:Payment>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1102</crs:AccountType>
            </crs:AccountReport>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000004</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000004</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="false" ClosedAccount="false" DormantAccount="false">123-999999</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Organisation>
                        <crs:ResCountryCode>DE</crs:ResCountryCode>
                        <crs:ResCountryCode>IT</crs:ResCountryCode>
                        <crs:IN issuedBy="DE" INType="TIN">999999999</crs:IN>
                        <crs:IN issuedBy="IT" INType="TIN">000000000</crs:IN>
                        <crs:Name nameType="OECD207">National Tax Agency</crs:Name>
                        <crs:Address legalAddressType="OECD303">
                            <cfc:CountryCode>DE</cfc:CountryCode>
                            <cfc:AddressFree>Sample str.999,10785 Berlin</cfc:AddressFree>
                        </crs:Address>
                        <crs:Address legalAddressType="OECD303">
                            <cfc:CountryCode>IT</cfc:CountryCode>
                            <cfc:AddressFree>Sample Avenue,60 00187 Rome,Italy</cfc:AddressFree>
                        </crs:Address>
                    </crs:Organisation>
                    <crs:AcctHolderType>CRS101</crs:AcctHolderType>
                </crs:AccountHolder>
                <crs:ControllingPerson>
                    <crs:Individual>
                        <crs:ResCountryCode>AU</crs:ResCountryCode>
                        <crs:ResCountryCode>FR</crs:ResCountryCode>
                        <crs:TIN issuedBy="AU">999999999</crs:TIN>
                        <crs:TIN issuedBy="FR">999999999</crs:TIN>
                        <crs:Name nameType="OECD202">
                            <crs:Title>Mr</crs:Title>
                            <crs:FirstName>Jiro</crs:FirstName>
                            <crs:LastName>Kokuzei</crs:LastName>
                            <crs:GenerationIdentifier>the 1st</crs:GenerationIdentifier>
                        </crs:Name>
                        <crs:Address legalAddressType="OECD302">
                            <cfc:CountryCode>AU</cfc:CountryCode>
                            <cfc:AddressFree>Block 2, Rippon Building Level 12, Suite 1A, 47 Kingston Avenue North, North Ryde, NSW 2113, Australia</cfc:AddressFree>
                        </crs:Address>
                        <crs:Address legalAddressType="OECD301">
                            <cfc:CountryCode>FR</cfc:CountryCode>
                            <cfc:AddressFree>11,Sample Avenue 75008 Paris France</cfc:AddressFree>
                        </crs:Address>
                        <crs:BirthInfo>
                            <crs:BirthDate>1916-05-05</crs:BirthDate>
                        </crs:BirthInfo>
                    </crs:Individual>
                    <crs:CtrlgPersonType>CRS801</crs:CtrlgPersonType>
                    <crs:SelfCert>CRS1001</crs:SelfCert>
                </crs:ControllingPerson>
                <crs:AccountBalance currCode="USD">10000000.00</crs:AccountBalance>
                <crs:Payment>
                    <crs:Type>CRS502</crs:Type>
                    <crs:PaymentAmnt currCode="USD">10000.00</crs:PaymentAmnt>
                </crs:Payment>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1101</crs:AccountType>
            </crs:AccountReport>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000005</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000005</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="true" ClosedAccount="false" DormantAccount="false">111-0000000</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Individual>
                        <crs:ResCountryCode>JP</crs:ResCountryCode>
                        <crs:Name nameType="OECD202">
                            <crs:FirstName>Hanako</crs:FirstName>
                            <crs:LastName>Kokuzei</crs:LastName>
                        </crs:Name>
                        <crs:Address legalAddressType="OECD305">
                            <cfc:CountryCode>JP</cfc:CountryCode>
                            <cfc:AddressFree>Undocumented</cfc:AddressFree>
                        </crs:Address>
                        <crs:BirthInfo>
                            <crs:BirthDate>1985-09-01</crs:BirthDate>
                        </crs:BirthInfo>
                    </crs:Individual>
                </crs:AccountHolder>
                <crs:AccountBalance currCode="JPY">0.00</crs:AccountBalance>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1103</crs:AccountType>
            </crs:AccountReport>
            <crs:AccountReport>
                <crs:DocSpec>
                    <stf:DocTypeIndic>OECD2</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002AC0000006</stf:DocRefId>
                    <stf:CorrDocRefId>JP2026JPCN7000012050002001AC0000006</stf:CorrDocRefId>
                </crs:DocSpec>
                <crs:AccountNumber AcctNumberType="OECD602" UndocumentedAccount="false" ClosedAccount="true" DormantAccount="false">111-1111111</crs:AccountNumber>
                <crs:AccountHolder>
                    <crs:SelfCert>CRS901</crs:SelfCert>
                    <crs:Organisation>
                        <crs:ResCountryCode>AU</crs:ResCountryCode>
                        <crs:IN issuedBy="AU" INType="TIN">99999999</crs:IN>
                        <crs:Name nameType="OECD207">National Tax Agency</crs:Name>
                        <crs:Address legalAddressType="OECD303">
                            <cfc:CountryCode>AU</cfc:CountryCode>
                            <cfc:AddressFree>Block 2, Rippon Building Level 12, Suite 1A, 47 Kingston Avenue North, North Ryde, NSW, 2113, Australia</cfc:AddressFree>
                        </crs:Address>
                    </crs:Organisation>
                    <crs:AcctHolderType>CRS102</crs:AcctHolderType>
                </crs:AccountHolder>
            <crs:AccountBalance currCode="EUR">0.00</crs:AccountBalance>
                <crs:Payment>
                    <crs:Type>CRS502</crs:Type>
                    <crs:PaymentAmnt currCode="EUR">400.00</crs:PaymentAmnt>
                </crs:Payment>
                <crs:DDProcedure>CRS1201</crs:DDProcedure>
                <crs:AccountType>CRS1101</crs:AccountType>
            </crs:AccountReport>
        </crs:ReportingGroup>
    </crs:CrsBody>
</crs:CRS_OECD>