Promulgated: February 6, 2026

Effective: as of date of promulgation





Applicability: For the purposes of these Guidelines, the phrase “offering abroad¹ of asset-backed securities tokens secured by domestic assets” means the activity of offering abroad tokenized rights certificates that are backed by the cash flow generated from domestic assets or related asset rights for payment and that utilize cryptographic technology and distributed ledger or a similar technology (Article 1).