The following procedures are applicable to NUD's unitholders that are residents of Japan or Japanese corporations.

Procedures Regarding Investment Units

For procedures regarding NUD's investment units, please contact the following.

For designation and change, etc. of address, name and transfer account for cash distributions

Please contact your securities company (financial instruments business operator).

For unitholders whose investment units were not deposited with Japan Securities Depository Center, Inc. (JASDEC, or “Hofuri”) before the digitization

Please contact the following account administrator of special accounts.

Account Administrator of Special Accounts	Sumitomo Mitsui Trust Bank, Limited 4-1 Marunouchi 1-chome, Chiyoda-ku, Tokyo
Mailing Address/Inquiry by Phone	Stock Transfer Agency Business Planning Department Sumitomo Mitsui Trust Bank, Limited 8-4 Izumi 2-chome, Suginami-ku, Tokyo 168-0063 Phone: 0120-782-031 (toll-free only in Japan)

Tax Treatment

For the general tax requirements that apply to NUD’s unitholders who are residents in Japan or Japanese corporations, please refer to the following.

• Tax Treatment (Japanese) PDF (492KB)

Rights of Unitholders

For the details of major rights held by the unitholders under the Act on Investment Trusts and Investment Corporations or NUD’s Articles of Incorporation and the outline of procedures for executing the rights, please refer to the following.

• Rights of Unitholders (Japanese) PDF (349KB)

Investment Risks

For major matters that may serve as risk factors associated with investment in the investment securities of NUD and the management system for the investment risks, please refer to the following.

• Investment Risks (Japanese) PDF (505KB)