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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>&nbsp;</p>

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<p style=' margin-bottom:3pt; margin-top:3pt;text-align:center;'><font size=2>As filed with the Securities and Exchange Commission on March 30, 2005</font></p>
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  <p align="right"><font size=2>Registration No. 333-&nbsp;&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><b><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>WASHINGTON, D.C. 20549</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>FORM S-8</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>REGISTRATION STATEMENT</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>UNDER</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>THE SECURITIES ACT OF 1933</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>_______________</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>Sony Kabushiki Kaisha</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of registrant as specified in its charter)</font></p>
<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>Sony Corporation</font></b></p>
<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Translation of Registrant&#146;s name into English)</font></p>

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        <td width="55%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Japan</font></b><b></b></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font SIZE=2>N/A</font></b><b></b></p> </td> </tr>
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        <td width="55%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(State or other jurisdiction</font></p> </td>
        <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(I.R.S. Employer Identification No.)</font></p> </td> </tr>
    <tr>
        <td width="55%" height="31" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:12.0pt'><font size=2>of incorporation or organization)</font></p> </td>
      <td width="44%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
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      <td height="31" colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'><div align="center"><b><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_______________</font></b></div></td>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>c/o 7-35, Kitashinagawa 6-chome </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Shinagawa-ku</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Tokyo 141-0001</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Japan</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Address of principal executive offices)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>The Seventh Series of Stock Acquisition Rights for </font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>Shares of Common Stock of Sony Corporation </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>The Ninth Series of Stock Acquisition Rights for </font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>Shares of Common Stock of Sony Corporation</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Full title of the plans)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Sony Corporation of America</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>550 Madison Avenue, 33</font><sup><font size=1>rd</font></sup><font size=1> Floor</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>New York, New York 10022-3211</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Attn.: Office of the General Counsel</font></b></p>

<p style=' margin-bottom:3pt; margin-top:0pt;text-align:center;'><b><font size=2>212-833-4625</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Name, address and telephone number of agent for service)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Copy to:</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Arthur H. Kohn, Esq.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Cleary, Gottlieb, Steen &amp; Hamilton</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>One Liberty Plaza</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>New York, New York 10006</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

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    <tr >
        <td  colspan="6" valign=top style=' border-bottom:double black 2.25pt;padding:0in 5.4pt 0in 5.4pt'><br clear=all style='page-break-before:always'> <br clear=all style='page-break-before:always'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:6.0pt;margin-bottom:6.0pt'><b><font SIZE=1>CALCULATION OF REGISTRATION FEE</font></b></p> </td>
        <td  width="3%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td> </tr>
    <tr>
        <td  colspan="5" valign=top style=' border-bottom:double black 2.25pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style=' border-bottom:double black 2.25pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="18%" valign=top style=' height:38.25pt'>
            <div style='border-right:solid black .5pt;padding:0in 4.0pt 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Name of Plan</font></b></p> </div> </td>
        <td width="15%" valign=top style='border-left:solid black .5pt; height:38.25pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Title of Securities to be Registered</font></b></p> </td>
        <td width="15%" valign=top style='border-left:solid black .5pt; height:38.25pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount to be Registered&nbsp;(1)</font></b></p> </td>
        <td width="16%" valign=top style='border-left:solid black .5pt; height:38.25pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed Maximum Offering Price Per Share&nbsp;(2)</font></b></p> </td>
        <td width="16%" valign=top style='border-left:solid black .5pt; height:38.25pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed Maximum Aggregate Offering Price&nbsp;(2)</font></b></p> </td>
        <td  colspan="2" valign=top style=' border-left:solid black .5pt;height:38.25pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount of Registration Fee&nbsp;(2)</font></b></p> </td> </tr>
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        <td width="18%" valign=top style='border-top:solid black .5pt; border-left:none;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation</font></p> </td>
        <td width="15%" valign=top style='border:solid black .5pt;border-color:gray; border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>Common Stock (3)</font></p> </td>
        <td width="15%" valign=top style='border:solid black .5pt;border-color:gray; border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>112,000</font></p> </td>
        <td width="16%" valign=top style='border:solid black .5pt;border-color:gray; border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&yen;3,782</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>($35.56)</font></p> </td>
        <td width="16%" valign=top style='border:solid black .5pt;border-color:gray; border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&yen;423,584,000 </font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>($3,982,536.77)</font></p> </td>
        <td  colspan="2" valign=top style='border:solid black .5pt;border-color:gray; border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$468.75</font></p> </td> </tr>
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        <td width="18%" valign=top style='border-bottom: solid black .5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation</font></p> </td>
        <td width="15%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>Common Stock (3)</font></p> </td>
        <td width="15%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>1,009,400</font></p> </td>
        <td width="16%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$40.34</font></p>
      </td>
        <td width="16%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$40,719,196</font></p> </td>
        <td  colspan="2" valign=top style='border-top:none; border-left:solid black .5pt;border-bottom:solid black .5pt;border-right: none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$4,792.65</font></p> </td> </tr>
    <tr>
        <td width="18%" valign=top style='border-bottom: solid black .5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="15%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>Total</font></p> </td>
        <td width="15%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>1,121,400</font></p> </td>
        <td width="16%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'><div align="center"><font SIZE=1>N/A</font></div></td>
        <td width="16%" valign=top style='border-top:none;border-left: solid black .5pt;border-bottom:solid black .5pt;border-right:none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$44,701,732.77</font></p> </td>
        <td  colspan="2" valign=top style='border-top:none; border-left:solid black .5pt;border-bottom:solid black .5pt;border-right: none'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>$5,261.40</font></p> </td> </tr>
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        <td width="121" ></td>

        <td width="102" ></td>

        <td width="102" ></td>

        <td width="108" ></td>

        <td width="108" ></td>

        <td width="83" ></td>

        <td width="25" ></td> </tr> </table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>(1)  Consists of shares of common stock (the &#147;Common Stock&#148;) of Sony Corporation (the &#147;Registrant&#148;) to be issued upon the exercise of stock acquisition rights granted pursuant to the Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (the &#147;Sony Japan Plan&#148;) and the Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (collectively, the &#147;Plans&#148;).  Such indeterminable number of additional shares of Common Stock as may be issuable pursuant to the operation of the recapitalization and adjustment provisions of the Plans are also registered hereby.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>(2)  The Proposed Maximum Offering Price per Share of Common Stock has been calculated pursuant to Rule 457(h) under the Securities Act based on the respective prices at which such options may be exercised.  With respect to options issued under the Sony Japan Plan, the exercise prices were expressed in Japanese yen and converted to U.S. dollars based on the New York foreign exchange mid-range rate of  &yen; 1 = $.009402 as quoted on March 25, 2005 by Reuters and other sources and published in the Wall Street Journal on March 28, 2005.    </font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:justify;'><font size=1>&nbsp;<br>
</font><font size=1>(3)  American Depositary Receipts issuable upon the deposit of the Common Stock registered hereby have been or will be registered under a separate registration statement on Form F-6.   Each American Depositary Receipt will represent one share of Common Stock.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>PART II</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 3.  </font></b><u><b><font size=2>Incorporation of Documents by Reference</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>The reports listed below have been filed with or furnished to the Securities and Exchange Commission (the &#147;</font><u><font size=2>Commission</font></u><font size=2>&#148;) by the Registrant and are incorporated herein by reference to the extent not superseded by reports or other information subsequently filed or furnished.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>(a)  The Registrant&#146;s Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) filed by the Registrant with the Commission on June 25, 2004, including the description of the Common Stock of the Registrant contained under the caption &#147;Capital Stock&#148; under &#147;Additional Information&#148; in such Annual Report; and </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>(b) All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;</font><u><font size=2>Exchange Act</font></u><font size=2>") since June 25, 2004. </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>In addition, all of the Registrant&#146;s reports filed with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act since the date of this Registration Statement and prior to filing a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such reports.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 4.&nbsp;&nbsp; </font></b><u><b><font size=2>Description of Securities</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 5.&nbsp;&nbsp; </font></b><u><b><font size=2>Interests of Named Experts and Counsel</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><b><font size=2>Item 6.&nbsp;&nbsp; </font></b><u><b><font size=2>Indemnification of Directors and Officers </font></b></u><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.8in;text-align:left;'><font size=2>Article 254 of the Commercial Code of Japan and Article 21-14, Paragraph 7, Item 4 of the Law for Special Exceptions to the Commercial Code concerning Audit, etc. of Kabushiki-Kaisha make the provisions of Section 10, Chapter 2, Book III of the Civil Code of Japan applicable to the relationship between the Registrant and its directors and corporate executive officers, respectively.  </font></p>

<table border="0" cellspacing=0 cellpadding=0 width="371" style=' margin-left:.8in;border-collapse:collapse'>
    <tr>
        <td width="100%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Section 10, among other things, provides in effect that:</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="91%" style=' border-collapse:collapse'>
    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>II-1</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
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<p style='page-break-before:always'></p>
<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.8in;text-align:left;'><font size=2>(a) If a director or a corporate executive officer of a company has defrayed any expenses which are considered necessary for the management of the affairs of such company entrusted to him, he may demand reimbursement therefor from the company.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.8in;text-align:left;'><font size=2>(b) If a director or a corporate executive officer has assumed an obligation necessary for the management of the affairs entrusted to him, he may require the company to perform it in his place or, if it is not due, to furnish adequate security; and</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.8in;text-align:left;'><font size=2>(c) If a director or a corporate executive officer, without any fault on his part, sustains damage through the management of the affairs entrusted to him, he may demand compensation therefor from the company.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 7.&nbsp;&nbsp; </font></b><u><b><font size=2>Exemption from Registration Claimed</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 8.&nbsp;&nbsp; </font></b><u><b><font size=2>Exhibits</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2>The following exhibits are filed with or incorporated by reference into this Registration Statement (numbering corresponds to Exhibit Table in Item 601 of Regulation S-K):</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>4.1</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>Allocation Agreement (including Terms and Conditions) for The Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (English translation thereof)</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>4.2</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>Allocation Agreement (including Terms and Conditions) for The Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>4.3</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>Articles of Incorporation of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant&#146;s Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference)</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>4.4</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>Regulations of the Board of Directors of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant&#146;s Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference)</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>5.1</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2> Opinion of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant, as to the legality of the Common Stock being registered</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>23.1</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2>Consent of ChuoAoyama PricewaterhouseCoopers</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>23.2</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2> Consent of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant (included in Exhibit 5.1)</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>24.1</font><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font size=2> Power of Attorney (included on signature pages)</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 9.&nbsp;&nbsp; </font></b><u><b><font size=2>Undertakings</font></b></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>(a)  The undersigned Registrant hereby undertakes:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:7pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="91%" style=' border-collapse:collapse'>
    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>II-2</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
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<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>(1)  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:  (i) to include any prospectus required by Section 10(a)(3) of the Securities Act; (ii) to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; (iii) to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement; </font><u><font size=2>provided</font></u><font size=2>, </font><u><font size=2>however</font></u><font size=2>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>(2)  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </font><u><font size=2>bona</font></u><font size=2> </font><u><font size=2>fide</font></u><font size=2> offering thereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>(3)  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>(b)  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of the employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </font><u><font size=2>bona</font></u><font size=2> </font><u><font size=2>fide</font></u><font size=2> offering thereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>(c)  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
</p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="91%" style=' border-collapse:collapse'>
    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font SIZE=2>II-3</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
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<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><u><font SIZE=2>SIGNATURES</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant, Sony Corporation, certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Japan on the 30th day of March, 2005.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:4.5in;text-align:justify;'><font SIZE=2>SONY CORPORATION</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:4.5in;text-align:justify;'><font size=2>By:&nbsp;</font><u><font size=2>/s/ Yasunori Kirihara&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:4.69in;text-align:left;'><font size=2>&nbsp;Yasunori Kirihara</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:4.69in;text-align:left;'><font size=2>&nbsp;Senior Vice President, Corporate Executive Officer</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:4.69in;text-align:left;'><font size=2>&nbsp;Corporate Human Resources</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:4.69in;text-align:left;'>&nbsp;</p>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:4.69in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>POWER OF ATTORNEY</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>We, the undersigned directors and officers of  Sony Corporation (the &#147;</font><u><font size=2>Company</font></u><font size=2>&#148;), do hereby severally constitute and appoint Katsumi Ihara, Yasunori Kirihara and Mary Jo Green each our true and lawful attorneys and agents, to do any and all acts and things in our name and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the capacities indicated below, which said attorneys and agents, or any of them, may deem necessary or advisable to enable said Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with the  Registration Statement of the Company on Form S-8 including specifically, but without limitation, power and authority to sign for us or any of us in
our names in the capacities indicated below, any and all amendments (including post-effective amendments) hereto; and we do each hereby ratify and confirm all that said attorneys and agents, or any one of the them, shall do or cause to be done by virtue hereof.  This Power of Attorney may be executed in multiple counterparts, each of which shall be deemed an original, but which taken together shall constitute one instrument.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:1in;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the indicated capacities on the 30th day of March, 2005.</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="93%" style=' border-collapse:collapse'>
    <tr>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:12.0pt'><u><font size=2>Name</font></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:12.0pt'><u><font size=2>Title</font></u></p> </td> </tr>
    <tr style='height:17.55pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:17.55pt'>
          <font size=2>/s/ Nobuyuki Idei</font>
          <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>                                                                                                                                                                                                                        </p> </td>
        <td width="63%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:17.55pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Chairman and Group Chief Executive Officer, Representative Corporate Executive Officer, Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
    </tr>
    <tr style='height:32.0pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:32.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Nobuyuki Idei</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:32.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:7.65pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Kunitake Ando</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>President, Representative Corporate Executive Officer, Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
    </tr>
    <tr style='height:7.65pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Kunitake Ando</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:7.65pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/ Katsumi Ihara</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>                                                                                                                                                                                                                        </p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Corporate Executive Officer, Executive Deputy President, Group Chief Strategy Officer and Group Chief Financial Officer (Principal Financial Officer and Controller)</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
    </tr>
    <tr style='height:7.65pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Katsumi Ihara</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:7.65pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Teruo Masaki</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Executive Deputy President and Group General Counsel, Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
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    <tr style='height:7.65pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Teruo Masaki</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Howard Stringer</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Vice Chairman and Chief Operating Officer, Member of the Board</font></p> </td> </tr>
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      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
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    <tr style='height:7.65pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Howard Stringer</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Ken Kutaragi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Executive Deputy President and Chief Operating Officer, Member of the Board</font></p> </td> </tr>
    <tr>
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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Ken Kutaragi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Teruhisa Tokunaka</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
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    <tr style='height:26.6pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:26.6pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Teruhisa Tokunaka</font><u></u></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:26.6pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>G&#246;ran Lindahl</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:14.85pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'>&nbsp;</td>
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    <tr style='height:14.85pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>G&#246;ran Lindahl</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Akihisa Ohnishi </font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:14.85pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'>&nbsp;</td>
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    <tr style='height:14.85pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'><p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'> <font size=2>Akihisa Ohnishi </font></p></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:14.85pt'><p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p></td>
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    <tr style='height:8.55pt'>
        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:8.55pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Iwao Nakatani </font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:8.55pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
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    <tr style='height:22.5pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Iwao Nakatani </font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:22.5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Akishige Okada</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:.1in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
    </tr>
    <tr style='height:22.5pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2> Akishige Okada</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:22.5pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Hirobumi Kawano</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr style='height:7.65pt'>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt; height:7.65pt'>&nbsp;</td>
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    <tr style='height:45.9pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:45.9pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Hirobumi Kawano</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:45.9pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Yotaro Kobayashi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Yotaro Kobayashi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Carlos Ghosn </font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
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    <tr>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Carlos Ghosn </font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Sakie T. Fukushima</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Sakie T. Fukushima</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
<p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:7pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
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      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Yoshihiko Miyauchi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'>/s/ <font size=2>Yoshiaki Yamauchi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Member of the Board</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Yoshiaki Yamauchi</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
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        <td width="36%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt'>/s/ <font size=2>Mary Jo Green</font> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Authorized U.S. Representative</font></p>
      </td> </tr>
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      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'><hr size="1"></td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
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    <tr>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:30.0pt'><font size=2>Mary Jo Green</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:12.0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr style='height:45.9pt'>
        <td width="36%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:45.9pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="63%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:45.9pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:30.0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><u><font SIZE=2>EXHIBIT IND</font><font SIZE=2>E</font></u><u><font SIZE=2>X</font></u></p>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="17%" valign=top style='border-bottom: solid black .5pt;padding:0in 5.4pt 0in 5.4pt'>
            <p  style='margin-bottom:0in;margin-bottom:.0001pt; text-indent:0in'><br> <font size=2>Exhibit No.</font></p> </td>
        <td width="27%" valign=top style='border-bottom: solid black .5pt;padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='margin-bottom:0in;margin-bottom: .0001pt;text-align:center;text-indent:0in'><br> <font size=2>Description</font></p> </td>
        <td width="32%" valign=top style='border-bottom:solid black .5pt; padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='margin-bottom:0in;margin-bottom: .0001pt;text-align:center;text-indent:0in'><br> <font size=2>Method of Filing</font></p> </td>
        <td width="22%" valign=bottom style='border-bottom: solid black .5pt;padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='margin-bottom:0in;margin-bottom: .0001pt;text-align:center;text-indent:0in'><font size=2>Sequentially Numbered Page Location</font></p> </td> </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>4.1</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Allocation Agreement (including Terms and Conditions) for The Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (English translation thereof)</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed herewith</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>4.2</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Allocation Agreement (including Terms and Conditions) for The Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation </font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed herewith</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>4.3</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Articles of Incorporation of the Registrant, as amended (English translation thereof)</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed as an exhibit to the Registrant&#146;s Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>4.4</font><i></i></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Regulations of the Board of Directors of the Registrant, as amended (English translation thereof)</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed as an exhibit to the Registrant&#146;s Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=2>--</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>5.1</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Opinion of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant, as to the legality of the common stock being registered hereby</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed herewith</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>23.1</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Consent of ChuoAoyama PricewaterhouseCoopers</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Filed herewith</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>23.2</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Consent of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Included in Exhibit 5.1</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=2>--</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
      <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>&nbsp;</td>
    </tr>
    <tr>
        <td width="17%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>24.1</font></p> </td>
        <td width="27%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Power of Attorney</font></p> </td>
        <td width="32%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  style='text-indent:0in'><font size=2>Included on Signature Pages</font></p> </td>
        <td width="22%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p  align=center style='text-align:center;text-indent:0in'><font size=2>--</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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    <tr style='height:24.0pt'>
        <td width="33%" valign=bottom style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>



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[{"type": "S-8", "sequence": "1", "filename": "sony-s8_0329.htm", "secsgml_size_bytes": 81518}]
{"company-data": {"conformed-name": "SONY CORP", "cik": "0000313838", "assigned-sic": "3651", "irs-number": "000000000", "state-of-incorporation": "M0", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-123687", "film-number": "05714834"}, "business-address": {"street1": "7-35 KITASHINAGAWA", "street2": "6-CHOME SHINAGAWA-KU", "city": "TOKYO 141 JAPAN", "state": "M0", "phone": "0354482180"}, "mail-address": {"street1": "7-35 KITASHINAGAWA", "street2": "6-CHOME, SHINAGAWA-KU", "city": "TOKYO 141 JAPAN", "state": "M0"}}
As filed with the Securities and Exchange Commission on March 30, 2005
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_______________
Sony Kabushiki Kaisha
(Exact name of registrant as specified in its charter)
Sony Corporation
(Translation of Registrant's name into English)
Japan
N/A
(State or other jurisdiction
(I.R.S. Employer Identification No.)
of incorporation or organization)
_______________
c/o 7-35, Kitashinagawa 6-chome
Shinagawa-ku
Tokyo 141-0001
Japan
(Address of principal executive offices)
The Seventh Series of Stock Acquisition Rights for
Shares of Common Stock of Sony Corporation
The Ninth Series of Stock Acquisition Rights for
Shares of Common Stock of Sony Corporation
(Full title of the plans)
Sony Corporation of America
550 Madison Avenue, 33
rd
Floor
New York, New York 10022-3211
Attn.: Office of the General Counsel
212-833-4625
(Name, address and telephone number of agent for service)
Copy to:
Arthur H. Kohn, Esq.
Cleary, Gottlieb, Steen & Hamilton
One Liberty Plaza
New York, New York 10006
CALCULATION OF REGISTRATION FEE
Name of Plan
Title of Securities to be Registered
Amount to be Registered (1)
Proposed Maximum Offering Price Per Share (2)
Proposed Maximum Aggregate Offering Price (2)
Amount of Registration Fee (2)
Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation
Common Stock (3)
112,000
¥3,782
($35.56)
¥423,584,000
($3,982,536.77)
$468.75
Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation
Common Stock (3)
1,009,400
$40.34
$40,719,196
$4,792.65
Total
1,121,400
N/A
$44,701,732.77
$5,261.40
(1)  Consists of shares of common stock (the "Common Stock") of Sony Corporation (the "Registrant") to be issued upon the exercise of stock acquisition rights granted pursuant to the Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (the "Sony Japan Plan") and the Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (collectively, the "Plans").  Such indeterminable number of additional shares of Common Stock as may be issuable pursuant to the operation of the recapitalization and adjustment provisions of the Plans are also registered hereby.
(2)  The Proposed Maximum Offering Price per Share of Common Stock has been calculated pursuant to Rule 457(h) under the Securities Act based on the respective prices at which such options may be exercised.  With respect to options issued under the Sony Japan Plan, the exercise prices were expressed in Japanese yen and converted to U.S. dollars based on the New York foreign exchange mid-range rate of  ¥ 1 = $.009402 as quoted on March 25, 2005 by Reuters and other sources and published in the Wall Street Journal on March 28, 2005.
(3)  American Depositary Receipts issuable upon the deposit of the Common Stock registered hereby have been or will be registered under a separate registration statement on Form F-6.   Each American Depositary Receipt will represent one share of Common Stock.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The reports listed below have been filed with or furnished to the Securities and Exchange Commission (the "
Commission
") by the Registrant and are incorporated herein by reference to the extent not superseded by reports or other information subsequently filed or furnished.
(a)  The Registrant's Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) filed by the Registrant with the Commission on June 25, 2004, including the description of the Common Stock of the Registrant contained under the caption "Capital Stock" under "Additional Information" in such Annual Report; and
(b) All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "
Exchange Act
") since June 25, 2004.
In addition, all of the Registrant's reports filed with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act since the date of this Registration Statement and prior to filing a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such reports.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4.
Description of Securities
Not applicable.
Item 5.
Interests of Named Experts and Counsel
Not applicable.
Item 6.
Indemnification of Directors and Officers
Article 254 of the Commercial Code of Japan and Article 21-14, Paragraph 7, Item 4 of the Law for Special Exceptions to the Commercial Code concerning Audit, etc. of Kabushiki-Kaisha make the provisions of Section 10, Chapter 2, Book III of the Civil Code of Japan applicable to the relationship between the Registrant and its directors and corporate executive officers, respectively.
Section 10, among other things, provides in effect that:
II-1
(a) If a director or a corporate executive officer of a company has defrayed any expenses which are considered necessary for the management of the affairs of such company entrusted to him, he may demand reimbursement therefor from the company.
(b) If a director or a corporate executive officer has assumed an obligation necessary for the management of the affairs entrusted to him, he may require the company to perform it in his place or, if it is not due, to furnish adequate security; and
(c) If a director or a corporate executive officer, without any fault on his part, sustains damage through the management of the affairs entrusted to him, he may demand compensation therefor from the company.
Item 7.
Exemption from Registration Claimed
Not applicable.
Item 8.
Exhibits
The following exhibits are filed with or incorporated by reference into this Registration Statement (numbering corresponds to Exhibit Table in Item 601 of Regulation S-K):
4.1
Allocation Agreement (including Terms and Conditions) for The Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (English translation thereof)
4.2
Allocation Agreement (including Terms and Conditions) for The Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation
4.3
Articles of Incorporation of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant's Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference)
4.4
Regulations of the Board of Directors of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant's Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference)
5.1
Opinion of Nagashima Ohno & Tsunematsu, counsel to the Registrant, as to the legality of the Common Stock being registered
23.1
Consent of ChuoAoyama PricewaterhouseCoopers
23.2
Consent of Nagashima Ohno & Tsunematsu, counsel to the Registrant (included in Exhibit 5.1)
24.1
Power of Attorney (included on signature pages)
Item 9.
Undertakings
(a)  The undersigned Registrant hereby undertakes:
II-2
(1)  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:  (i) to include any prospectus required by Section 10(a)(3) of the Securities Act; (ii) to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; (iii) to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
provided
,
however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2)  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
(3)  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of the employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
(c)  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
II-3
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant, Sony Corporation, certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Japan on the 30th day of March, 2005.
SONY CORPORATION
By:
/s/ Yasunori Kirihara
Yasunori Kirihara
Senior Vice President, Corporate Executive Officer
Corporate Human Resources
POWER OF ATTORNEY
We, the undersigned directors and officers of  Sony Corporation (the "
Company
"), do hereby severally constitute and appoint Katsumi Ihara, Yasunori Kirihara and Mary Jo Green each our true and lawful attorneys and agents, to do any and all acts and things in our name and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the capacities indicated below, which said attorneys and agents, or any of them, may deem necessary or advisable to enable said Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with the  Registration Statement of the Company on Form S-8 including specifically, but without limitation, power and authority to sign for us or any of us in
our names in the capacities indicated below, any and all amendments (including post-effective amendments) hereto; and we do each hereby ratify and confirm all that said attorneys and agents, or any one of the them, shall do or cause to be done by virtue hereof.  This Power of Attorney may be executed in multiple counterparts, each of which shall be deemed an original, but which taken together shall constitute one instrument.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the indicated capacities on the 30th day of March, 2005.
Name
Title
/s/ Nobuyuki Idei
Chairman and Group Chief Executive Officer, Representative Corporate Executive Officer, Member of the Board
Nobuyuki Idei
/s/
Kunitake Ando
President, Representative Corporate Executive Officer, Member of the Board
Kunitake Ando
/s/ Katsumi Ihara
Corporate Executive Officer, Executive Deputy President, Group Chief Strategy Officer and Group Chief Financial Officer (Principal Financial Officer and Controller)
Katsumi Ihara
/s/
Teruo Masaki
Executive Deputy President and Group General Counsel, Member of the Board
Teruo Masaki
/s/
Howard Stringer
Vice Chairman and Chief Operating Officer, Member of the Board
Howard Stringer
/s/
Ken Kutaragi
Executive Deputy President and Chief Operating Officer, Member of the Board
Ken Kutaragi
/s/
Teruhisa Tokunaka
Member of the Board
Teruhisa Tokunaka
/s/
Göran Lindahl
Member of the Board
Göran Lindahl
/s/
Akihisa Ohnishi
Member of the Board
Akihisa Ohnishi
/s/
Iwao Nakatani
Member of the Board
Iwao Nakatani
/s/
Akishige Okada
Member of the Board
Akishige Okada
/s/
Hirobumi Kawano
Member of the Board
Hirobumi Kawano
/s/
Yotaro Kobayashi
Member of the Board
Yotaro Kobayashi
/s/
Carlos Ghosn
Member of the Board
Carlos Ghosn
/s/
Sakie T. Fukushima
Member of the Board
Sakie T. Fukushima
Member of the Board
Yoshihiko Miyauchi
/s/
Yoshiaki Yamauchi
Member of the Board
Yoshiaki Yamauchi
/s/
Mary Jo Green
Authorized U.S. Representative
Mary Jo Green
EXHIBIT IND
E
X
Exhibit No.
Description
Method of Filing
Sequentially Numbered Page Location
4.1
Allocation Agreement (including Terms and Conditions) for The Seventh Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation (English translation thereof)
Filed herewith
4.2
Allocation Agreement (including Terms and Conditions) for The Ninth Series of Stock Acquisition Rights for Shares of Common Stock of Sony Corporation
Filed herewith
4.3
Articles of Incorporation of the Registrant, as amended (English translation thereof)
Filed as an exhibit to the Registrant's Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference
4.4
Regulations of the Board of Directors of the Registrant, as amended (English translation thereof)
Filed as an exhibit to the Registrant's Annual Report on Form 20-F for the fiscal year ended March 31, 2004 (No. 001-06439) and incorporated herein by reference
--
5.1
Opinion of Nagashima Ohno & Tsunematsu, counsel to the Registrant, as to the legality of the common stock being registered hereby
Filed herewith
23.1
Consent of ChuoAoyama PricewaterhouseCoopers
Filed herewith
23.2
Consent of Nagashima Ohno & Tsunematsu, counsel to the Registrant
Included in Exhibit 5.1
--
24.1
Power of Attorney
Included on Signature Pages
--