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NISA Investment Types - HTML
NISA (Nippon Individual Savings Account) is a tax-exempt investment system designed for individual investors in Japan. Since 2024, the new NISA system has been introduced with two investment frames: the Accumulation Investment Frame and the Growth Investment Frame. This article provides a detailed explanation of the types, features, and differences between the old and new NISA systems.
NISA
Nippon Individual Savings Account
tax-exempt investment
accumulation investment
growth investment
asset building
Japan
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<thead><tr><th>code</th><th>slug</th><th>name</th><th>description</th><th>annualLimit</th><th>applicablePeriod</th><th>eligibleProducts</th><th>investmentMethod</th><th>lifetimeLimit</th><th>targetInvestors</th><th>taxExemptPeriod</th><th>combinedLifetimeLimit</th><th>note</th></tr></thead>
<tbody><tr><td>01</td><td>tsumitate-investment-frame</td><td>Accumulation Investment Frame</td><td>A tax-exempt frame for investment trusts suitable for long-term, accumulation, and diversified investment.</td><td>1200000</td><td>2024年〜</td><td>Investment trusts and ETFs meeting FSA criteria</td><td>Accumulation investment only</td><td>18000000</td><td>Beginner investors, those seeking long-term management</td><td>Unlimited</td><td></td><td></td></tr>
<tr><td>02</td><td>growth-investment-frame</td><td>Growth Investment Frame</td><td>A flexible tax-exempt frame covering a wide range of products including individual stocks, ETFs, and investment trusts.</td><td>2400000</td><td>2024年〜</td><td>Listed stocks, investment trusts, ETFs, REITs, etc.</td><td>Both accumulation and lump-sum investment possible</td><td>12000000</td><td>Experienced investors, those seeking flexible management</td><td>Unlimited</td><td>18000000</td><td></td></tr>
<tr><td>03</td><td>general-nisa-legacy</td><td>General NISA (Legacy)</td><td>The old NISA system until 2023. Up to 1.2 million yen annually with 5-year tax exemption.</td><td>1200000</td><td>2014年〜2023年（新規投資は終了）</td><td>Listed stocks, equity investment trusts, ETFs, REITs</td><td>Both accumulation and lump-sum investment possible</td><td>6000000</td><td>Individual investors aged 18 and above</td><td>5 years (until 2027 at the latest)</td><td></td><td>2024年以降は新規投資不可。既存保有分は非課税期間満了まで非課税。</td></tr>
<tr><td>04</td><td>tsumitate-nisa-legacy</td><td>Tsumitate NISA (Legacy)</td><td>The old NISA system until 2023. Up to 400,000 yen annually with 20-year tax exemption.</td><td>400000</td><td>2018年〜2023年（新規投資は終了）</td><td>Investment trusts and ETFs suitable for long-term, accumulation, and diversified investment</td><td>Accumulation investment only</td><td>8000000</td><td>Individual investors aged 18 and above</td><td>20 years (until 2042 at the latest)</td><td></td><td>2024年以降は新規投資不可。既存保有分は非課税期間満了まで非課税。</td></tr>
<tr><td>05</td><td>junior-nisa-legacy</td><td>Junior NISA (Legacy)</td><td>NISA system for minors until 2023. Up to 800,000 yen annually with tax exemption.</td><td>800000</td><td>2016年〜2023年（制度終了）</td><td>Listed stocks, equity investment trusts, ETFs, REITs</td><td>Both accumulation and lump-sum investment possible</td><td></td><td>Minors aged 0-17 (account managed by parent/guardian)</td><td>5 years (tax-exempt possible in continued management account until age 18)</td><td></td><td>2023年末で制度終了。新規投資不可。18歳になるまでは継続管理勘定で非課税保有可能。</td></tr>
<tr><td>06</td><td>tsumitate-frame-minor-2026</td><td>Accumulation Investment Frame for Minors</td><td>Accumulation investment frame for minors scheduled to be introduced from 2026.</td><td>600000</td><td>2026年〜（予定）</td><td>Investment trusts and ETFs meeting FSA criteria</td><td>Accumulation investment only</td><td>6000000</td><td>Minors under 18 (account managed by parent/guardian)</td><td>Unlimited</td><td></td><td>2026年度税制改正で導入予定。12歳から引き出し可能。</td></tr></tbody>
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