May 18, 2010
Financial Services Agency

New Japanese Bond Income Tax Exemption Scheme

A new Japanese bond income tax exemption scheme (exempting tax on interest and profits from redemption of corporate bonds, etc. in book-entry form (issued on or before March 31, 2013) received by non-residents, etc., simplification of current procedures for tax exemption for interest, etc. on bonds in book-entry form, etc.) was developed in the fiscal 2010 tax system reform (related to the Act on Special Measures Concerning Taxation, Articles 5-2 and 5-3)

Considering that this system starts on June 1, 2010, we have now prepared and published an outline of the system.

New Japanese Bond Income Tax Exemption Scheme