As a general rule, punctuation is attached at the highest possible level, with the exception of multi-sentence.
(468)
希望者は、住所、氏名、および、電話番号を記入して下さい。
‘Applicants should write their address, name, and telephone number.’
( (IP-IMP (PP (NP (N 希望者))
(P は))
(NP-SBJ *)
(PU 、)
(PP (NP (CONJP (NP (N 住所)))
(PU 、)
(CONJP (NP (N 氏名))
(PU 、)
(CONJ および))
(PU 、)
(NP (N 電話番号)))
(P を))
(NP-OB1 *を*)
(VB 記入)
(VB0 し)
(P て)
(VB2 下さい)
(PU 。))
(ID 882_textbook_kisonihongo))
Also note that when an overt coordinating conjunction follows an IP-ADV, punctuation intervening between the IP-ADV and following coordinating conjunction is allowed.
(469)
彼女は一流のピアニストで、かつ優れた随筆家だ。
‘She is a first-class pianist, as well as a fine essayist.’
( (IP-MAT (PP (NP (PRO 彼女))
(P は))
(NP-SBJ *)
(IP-ADV (NP-PRD (PP (NP (N 一流))
(P の))
(N ピアニスト))
(AX で))
(PU 、)
(CONJ かつ)
(NP-PRD (IP-REL (NP-SBJ *T*)
(VB 優れ)
(AX た))
(N 随筆家))
(AX だ)
(PU 。))
(ID 195_textbook_djg_advanced))