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Specified Account System: Who Qualifies and What You Get

Learn how the Specified Account System automates tax withholding for investors using Japanese brokerage accounts.

The Specified Account System is a way for investors to have their brokerage handle the calculation and payment of capital gains taxes automatically.

Who it's for

This system is available to any investor who uses a Japanese brokerage.

What you get

By using this account, your brokerage handles the withholding of capital gains tax for you. This automates the process of paying the tax owed on your investment profits.

What it costs you

To use this benefit, you must specifically choose the option for "withholding" (known locally as gensen-choshu) when setting up your account.

The catch to know

If you choose the "no withholding" option instead, you will be responsible for filing your own tax return if your gains exceed ¥200,000.

How to apply

  1. Open an account with a Japanese brokerage.
  2. Select the Specified Account System option during the application process.
  3. Choose the "withholding" setting to ensure the brokerage handles your taxes.
  4. Consult with your broker or a tax professional if you have specific questions about your filings.