# Commission rates may vary depending on the promotion being offered at the time of account opening.
*With effective from 1 January 2014 (on pay date basis), the Japanese withholding tax for dividend incomes arising from listed stocks will back to the original standard rate (i.e. 15.315% for foreign investors and 20.315% for Japanese resident individuals) due to the expiration of Japan Special Withholding Tax Treatment at the end of 2013. (KGI does not provide any tax advice and you should seek independent professional advice where necessary according to your own circumstances).
** An addition of 0.3% of traded amount for all sell orders charged as Government Levy
*** An addition of 0.2% of transaction amount for all buy transactions charged as Financial Transaction Tax. (Included all French Companies Depository Receipts trading in other securities markets out of French sovereignty)
****Transfer agents and banks that sponsor ADRs are permitted to charge ADR holders an annual custody fee. The fee is administered through the Depository Trust & Clearing Corporation (DTCC) and is typically subtracted from gross dividend amount payable and / or collected from our custodian bank(s) / execution broker(s) by the DTCC if the ADR does not pay a dividend. The fee will be debited to your trading account with us as "ADR Depository Service Fee" for the ADR position you hold (if any) as soon as we have received information from our custodian bank(s) / execution broker(s) about the relevant record date.
## The current month's Custody Fee will be debited from your KGI trading account in the following month.
^ Effective date for US trade commission is September 3, 2019 (US Time).
^^ Partnership Shares: 37%
Commission, fees and charges are subject to changes without notice.