<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">As filed with the Securities and Exchange Commission
on July 13, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No. 333</B></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B><BR>
<B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B><BR>
<B>UNDER</B><BR>
<B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>&nbsp;Sony Kabushiki Kaisha</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Exact name of Registrant as specified
in its charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>Sony Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Translation of Registrant&#8217;s name
into English)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 46%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><B>Japan</B></TD>
    <TD STYLE="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><B>N/A</B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer Identification No.) </FONT></TD></TR>
</TABLE>
<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;<B>c/o 7-1, Konan 1-chome</B><BR>
<B>Minato-ku</B><BR>
<B>Tokyo 108-0075</B><BR>
<B>Japan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>The First Series of Restricted Stock of Sony
Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plans)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sony Corporation of America</B><BR>
<B>25 Madison Avenue, 26th Floor</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, NY 10010</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Attn.: Office of the General Counsel</B><BR>
<B>212-833-5893</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address and telephone number of agent
for service)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Copy to:</B><BR>
<B>Arthur H. Kohn, Esq.</B><BR>
<B>Cleary Gottlieb Steen &amp; Hamilton LLP</B><BR>
<B>One Liberty Plaza</B><BR>
<B>New York, New York 10006</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the Registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer. See definition of &#8220;accelerated filer&#8221; and &#8220;large accelerated
filer&#8221; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings">&thorn;</FONT>&nbsp;Large accelerated
filer <FONT STYLE="font-family: Wingdings">o</FONT> Accelerated filer <FONT STYLE="font-family: Wingdings">o</FONT> Non-accelerated
filer <FONT STYLE="font-family: Wingdings">o</FONT> Smaller Reporting Company</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">CALCULATION OF REGISTRATION FEE</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 37%; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; border-top: black 1.5pt double; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Name of Plan</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: black 1.5pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1.5pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount to be Registered</B></FONT><B><FONT STYLE="font-size: 12.5pt"><SUP>(1)</SUP></FONT></B></TD>
    <TD STYLE="width: 12%; border-top: black 1.5pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Proposed Maximum Offering Price Per Share</B></FONT><B><FONT STYLE="font-size: 12.5pt"><SUP>(2)</SUP></FONT></B></TD>
    <TD STYLE="width: 12%; border-top: black 1.5pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Proposed Maximum Aggregate Offering Price</B></FONT><B><FONT STYLE="font-size: 12.5pt"><SUP>(2)</SUP></FONT></B></TD>
    <TD STYLE="width: 12%; border-top: black 1.5pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.75pt; padding-bottom: 6pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount of Registration Fee</B></FONT></TD></TR>
<TR>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt; text-align: justify"><FONT STYLE="font-size: 8pt"><B>First Series of Restricted Stock of Sony Corporation</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 8pt">Common Stock </FONT><FONT STYLE="font-size: 12.5pt"><SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt">155,000</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&yen;4,365</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">$38.57</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&yen;676,575,000</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">$5,978,395</P></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">$692.90</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 8pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt">155,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt">N/A</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 8pt">$5,978,395</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; border-right: black 1pt solid; padding-right: 5.75pt; padding-left: 5.75pt">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">$692.90</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0">(1) Consists of shares of common stock (the &ldquo;<U>Common
Stock</U>&rdquo;) of Sony Corporation (the &ldquo;<U>Registrant</U>&rdquo;) to be issued subject to vesting restrictions pursuant
to the First Series of Restricted Stock of Sony Corporation (the &ldquo;<U>Plan</U>&rdquo;). 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">(2) The Proposed Maximum Offering Price per Share of Common
Stock has been calculated pursuant to Rule 457(h) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;)
based on &yen;4,365 per share, the average of the high and low prices of the Common Stock, as reported on the Tokyo Stock Exchange
on June 29, 2017, and converted into dollars at the average of &yen;113.17 = $1.00 as quoted on July 12, 2017 by Reuters and other
sources and published in the Wall Street Journal on July 12, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">(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.</P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>PART II</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 3. <U>Incorporation of Documents by Reference</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">The reports listed below have been filed
with or furnished to the Securities and Exchange Commission (the &#8220;<U>Commission</U>&#8221;) by the Registrant and are incorporated
herein by reference to the extent not superseded by reports or other information subsequently filed or furnished.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&#8217;s Annual Report on Form 20-F for the fiscal year ended March 31, 2017 filed by the Registrant with the Commission
on June 15, 2017, including the description of the Common Stock of the Registrant contained under the caption &#8220;Capital stock&#8221;
under &#8220;Additional Information&#8221; in such Annual Report; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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
&#8220;<U>Exchange Act</U>&#8221;) since March 31, 2017.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">In addition, all of the Registrant&#8217;s
reports filed with the Commission (with respect to any Form 6-K, only to the extent designated therein) 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 4. <U>Description of Securities</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">Not applicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 5. <U>Interests of Named Experts and Counsel</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">Not applicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 6. <U>Indemnification of Directors and Officers</U></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 100%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article 330 and Article 402, Paragraph 3 of the Companies Act of Japan make the provisions of Section 10, Chapter 2, Part III of the Civil Code of Japan applicable to the relationship between the Registrant and its directors and corporate executive officers, respectively.<FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
</TABLE>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">Section 10, among other things, provides
in effect that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(c) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">The Company has in place a directors&#8217;
and officers&#8217; liability insurance policy, which indemnifies our directors and officers against liability arising from certain
acts performed by them in their respective capacities as such.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 7. <U>Exemption from Registration Claimed</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">Not applicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 8. <U>Exhibits</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">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):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">4.1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Allotment
Agreement setting forth the Terms and Conditions of the First Series of Restricted Stock of Sony Corporation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">4.2 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Articles
of Incorporation of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant&#8217;s Annual
Report on Form 20-F for the fiscal year ended March 31, 2015 (File No. 001-06439) and incorporated herein by reference)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">4.3 &nbsp;&nbsp;&nbsp;&nbsp; Charter
of the Board of Directors of the Registrant, as amended (English translation thereof) (filed as an exhibit to the Registrant&#8217;s
Annual Report on Form 20-F for the fiscal year ended March 31, 2017(File No. 001-06439) and incorporated herein by reference)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">5.1 &nbsp;&nbsp;&nbsp; Opinion of Nagashima
Ohno &amp; Tsunematsu, counsel to the Registrant, as to the legality of the Common Stock being registered</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">23.1 &nbsp; &nbsp;Consent of PricewaterhouseCoopers
Aarata LLC</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">23.2&nbsp;&nbsp;&nbsp;Consent of Nagashima
Ohno &amp; Tsunematsu, counsel to the Registrant (included in Exhibit 5.1)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">24.1 &nbsp;&nbsp;&nbsp;Power of Attorney
(included on signature pages)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 9. <U>Undertakings</U></B></P>


<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(1) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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; <U>provided</U>, <U>however</U>, 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(2) &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;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 <U>bona fide</U> offering thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(3) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the Registrant&#8217;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&#8217;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 <U>bona fide</U> offering thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">(c) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>


<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><U>SIGNATURES</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.75in">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 as of the 13<SUP>th</SUP> day of July, 2017.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify">SONY CORPORATION</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 52%">&nbsp;</TD>
    <TD STYLE="width: 2%; text-align: justify">By:&nbsp;&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 46%; text-align: justify">/s/ Kazushi Ambe</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid">Kazushi Ambe<BR>
Executive Vice President, Corporate<BR>
Executive Officer, In charge of Human Resources and General Affairs</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1.5in; text-indent: 0.5in"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 12pt"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 0.75in">We, the undersigned directors and officers
of Sony Corporation (the &#8220;<U>Company</U>&#8221;), do hereby severally constitute and appoint Kenichiro Yoshida, Kazushi Ambe
and Steven E. Kober, 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 (the &#8220;<U>Securities Act</U>&#8221;) 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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 49.65pt">Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed by the following persons in the indicated capacities as of the 13<SUP>th</SUP>
day of July, 2017.<BR>
<BR>
</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47%; border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; border-right: white 3pt solid; padding-top: 12pt"><B>Name</B></TD>
    <TD STYLE="width: 2%; border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 51%; border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-top: 12pt; padding-left: 7.1pt"><B>Title</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-right: white 3pt solid; font: 12pt Times New Roman, Times, Serif; padding-top: 12pt"><U>/s/ Kazuo Hirai&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
Kazuo Hirai</TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 7.1pt">President and Chief Executive Officer,</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 7.1pt">Representative Corporate Executive Officer,</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 6.95pt">Member of the Board</P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif; padding-top: 12pt"><U>/s/ Kenichiro Yoshida&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;</U><BR>
Kenichiro Yoshida</TD>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; padding-top: 12pt; padding-left: 6.95pt">Executive Deputy President and Chief Financial Officer, Representative Corporate Executive Officer, Member of the Board</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Osamu Nagayama&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;</U><BR>
        Osamu Nagayama</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Chairman of the Board</P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Takaaki Nimura&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;&nbsp;</U><BR>
        Takaaki Nimura</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Eikoh Harada&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
        Eikoh Harada</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD></TR>
</TABLE>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; padding-top: 12pt; width: 48%; font: 12pt Times New Roman, Times, Serif"><U>/s/ Tim Schaaff&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;&nbsp;&nbsp; &nbsp;&nbsp;</U><BR>
Tim Schaaff</TD>
    <TD STYLE="vertical-align: top; width: 51%; padding-top: 12pt; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Member of the Board</P></TD>
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Kazuo Matsunaga&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;</U><BR>
        Kazuo Matsunaga</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Koichi Miyata&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;&nbsp;&nbsp;</U><BR>
        Koichi Miyata</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ John V. Roos&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;&nbsp;&nbsp;</U><BR>
        John V. Roos</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><U>/s/ Eriko Sakurai&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;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
        Eriko Sakurai</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Member of the Board</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: -5.15pt"><U>/s/ Kunihito Minakawa&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;
        </U><BR>
        Kunihito Minakawa</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 1.7pt">Member of the Board</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: -5.15pt"><U>/s/ Shuzo Sumi &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
        Shuzo Sumi</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 1.7pt">Member of the Board</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Steven E. Kober&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;</U></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -5.4pt">Steven E. Kober</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">Authorized U.S. Representative</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">EXHIBIT INDEX</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 12%; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">Exhibit No.</FONT></TD>
    <TD STYLE="width: 50%; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">Description</FONT></TD>
    <TD STYLE="width: 38%; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><FONT STYLE="font-size: 10pt">Method of Filing</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 12pt 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="padding: 12pt 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Allotment Agreement setting forth the Terms and Conditions of the First Series of Restricted Stock of Sony Corporation</FONT></TD>
    <TD STYLE="padding: 12pt 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed herewith</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Articles of Incorporation of the Registrant, as amended (English translation thereof)</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed as an exhibit to the Registrant&#8217;s Annual Report on Form 20-F for the fiscal year ended March 31, 2015 (No. 001-06439) and incorporated herein by reference</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Charter of the Board of Directors of the Registrant, as amended (English translation thereof)</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed as an exhibit to the Registrant&#8217;s Annual Report on Form 20-F for the fiscal year ended March 31, 2017 (No. 001-06439) and incorporated herein by reference</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Opinion of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant, as to the legality of the common stock being registered hereby</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed herewith</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Consent of PricewaterhouseCoopers Aarata LLC</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed herewith</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Consent of Nagashima Ohno &amp; Tsunematsu, counsel to the Registrant</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Included in Exhibit 5.1</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Power of Attorney</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt; padding-left: 5.75pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Included on Signature Pages</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "sonys8_0712.htm", "secsgml_size_bytes": 52453}]
{"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": "333-219266", "film-number": "17963609"}, "business-address": {"street1": "1-7-1, KONAN", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "108-0075", "phone": "81-3-6748-2111"}, "mail-address": {"street1": "1-7-1, KONAN", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "108-0075"}}
As filed with the Securities and Exchange Commission
on July 13, 2017
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 of incorporation or organization)
(I.R.S. Employer Identification No.)
c/o 7-1, Konan 1-chome
Minato-ku
Tokyo 108-0075
Japan
(Address of principal executive offices)
The First Series of Restricted Stock of Sony
Corporation
(Full title of the plans)
Sony Corporation of America
25 Madison Avenue, 26th Floor
New York, NY 10010
Attn.: Office of the General Counsel
212-833-5893
(Name, address and telephone number of agent
for service)
Copy to:
Arthur H. Kohn, Esq.
Cleary Gottlieb Steen & Hamilton LLP
One Liberty Plaza
New York, New York 10006
Indicate by check mark whether the Registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer" and "large accelerated
filer" in Rule 12b-2 of the Exchange Act.
þ
Large accelerated
filer
o
Accelerated filer
o
Non-accelerated
filer
o
Smaller Reporting Company
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
First Series of Restricted Stock of Sony Corporation
Common Stock
(3)
155,000
¥4,365
$38.57
¥676,575,000
$5,978,395
$692.90
Total
155,000
N/A
$5,978,395
$692.90
(1) Consists of shares of common stock (the "
Common
Stock
") of Sony Corporation (the "
Registrant
") to be issued subject to vesting restrictions pursuant
to the First Series of Restricted Stock of Sony Corporation (the "
Plan
"). 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 of 1933, as amended (the "
Securities Act
")
based on ¥4,365 per share, the average of the high and low prices of the Common Stock, as reported on the Tokyo Stock Exchange
on June 29, 2017, and converted into dollars at the average of ¥113.17 = $1.00 as quoted on July 12, 2017 by Reuters and other
sources and published in the Wall Street Journal on July 12, 2017.
(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.
2
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, 2017 filed by the Registrant with the Commission
on June 15, 2017, 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 March 31, 2017.
In addition, all of the Registrant's
reports filed with the Commission (with respect to any Form 6-K, only to the extent designated therein) 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 330 and Article 402, Paragraph 3 of the Companies Act of Japan make the provisions of Section 10, Chapter 2, Part III of the Civil Code of Japan applicable to the relationship between the Registrant and its directors and corporate executive officers, respectively.
3
Section 10, among other things, provides
in effect that:
(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.
The Company has in place a directors'
and officers' liability insurance policy, which indemnifies our directors and officers against liability arising from certain
acts performed by them in their respective capacities as such.
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      Allotment
Agreement setting forth the Terms and Conditions of the First Series of Restricted Stock of Sony Corporation
4.2      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, 2015 (File No. 001-06439) and incorporated herein by reference)
4.3      Charter
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, 2017(File 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 PricewaterhouseCoopers
Aarata LLC
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
4
(a)      The
undersigned Registrant hereby undertakes:
(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.
5
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 as of the 13
th
day of July, 2017.
SONY CORPORATION
By:
/s/ Kazushi Ambe
Kazushi Ambe
Executive Vice President, Corporate
Executive Officer, In charge of Human Resources and General Affairs
6
POWER OF ATTORNEY
We, the undersigned directors and officers
of Sony Corporation (the "
Company
"), do hereby severally constitute and appoint Kenichiro Yoshida, Kazushi Ambe
and Steven E. Kober, 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 (the "
Securities Act
") 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, this Registration Statement has been signed by the following persons in the indicated capacities as of the 13
th
day of July, 2017.
Name
Title
/s/ Kazuo Hirai
Kazuo Hirai
President and Chief Executive Officer,
Representative Corporate Executive Officer,
Member of the Board
/s/ Kenichiro Yoshida
Kenichiro Yoshida
Executive Deputy President and Chief Financial Officer, Representative Corporate Executive Officer, Member of the Board
/s/ Osamu Nagayama
Osamu Nagayama
Chairman of the Board
/s/ Takaaki Nimura
Takaaki Nimura
Member of the Board
/s/ Eikoh Harada
Eikoh Harada
Member of the Board
/s/ Tim Schaaff
Tim Schaaff
Member of the Board
/s/ Kazuo Matsunaga
Kazuo Matsunaga
Member of the Board
/s/ Koichi Miyata
Koichi Miyata
Member of the Board
/s/ John V. Roos
John V. Roos
Member of the Board
/s/ Eriko Sakurai
Eriko Sakurai
Member of the Board
/s/ Kunihito Minakawa
Kunihito Minakawa
Member of the Board
/s/ Shuzo Sumi
Shuzo Sumi
Member of the Board
/s/ Steven E. Kober
Steven E. Kober
Authorized U.S. Representative
EXHIBIT INDEX
Exhibit No.
Description
Method of Filing
4.1
Allotment Agreement setting forth the Terms and Conditions of the First Series of Restricted Stock of Sony Corporation
Filed herewith
4.2
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, 2015 (No. 001-06439) and incorporated herein by reference
4.3
Charter 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, 2017 (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 PricewaterhouseCoopers Aarata LLC
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