Income Tax (NTT DC REIT — Section 13(12) Exemption) Order 2025

the loan granted by NTT DCR Singapore 3 Pte. Ltd. to NTT‑US to fund its acquisition of ownership interests in the following companies incorporated in the United States of America:

NTT Global Data Centers VA2, LLC;

NTT Global Data Centers CA1‑3, LLC;

any loan granted by NTT DCR Singapore 3 Pte. Ltd. to NTT‑US on or after 14 July 2025 for the purpose of funding its working capital or capital expenditure in respect of any of the properties specified in sub‑paragraph (3).

any rental and property‑related income (including capital gain derived from divestment of property) from any of the properties specified in sub‑paragraph (3);

any interest income derived from any temporary deposit with a financial institution in the United States of America of the income mentioned in sub‑paragraph (a); and

any gain from the disposal of any ownership interest in any of the following companies:

NTT Global Data Centers VA2, LLC;

NTT Global Data Centers CA1‑3, LLC.

the property named “CA1”, located at 1200 Striker Avenue, Sacramento, CA 95834, United States of America;

the property named “CA2”, located at 1312 Striker Avenue, Sacramento, CA 95834, United States of America;

the property named “CA3”, located at 1625 West National Drive, Sacramento, CA 95834, United States of America;

the property named “VA2”, located at 44610 Guilford Drive, Ashburn, VA 20147, United States of America.

any rental and property‑related income (including capital gain derived from divestment of property) from the property named “VIE1”, located at Computerstrasse 4, 1100 Vienna, Austria, where such income is not subject to tax under the laws of Austria; and

any interest income derived from any temporary deposit with a financial institution in Austria of the income mentioned in sub‑paragraph (a).