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NISA Investment Types - XML

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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<items>
  <item>
    <code>01</code>
    <slug>tsumitate-investment-frame</slug>
    <name>Accumulation Investment Frame</name>
    <description>A tax-exempt frame for investment trusts suitable for long-term, accumulation, and diversified investment.</description>
    <annualLimit>1200000</annualLimit>
    <applicablePeriod>2024年〜</applicablePeriod>
    <eligibleProducts>Investment trusts and ETFs meeting FSA criteria</eligibleProducts>
    <investmentMethod>Accumulation investment only</investmentMethod>
    <lifetimeLimit>18000000</lifetimeLimit>
    <targetInvestors>Beginner investors, those seeking long-term management</targetInvestors>
    <taxExemptPeriod>Unlimited</taxExemptPeriod>
    <combinedLifetimeLimit></combinedLifetimeLimit>
    <note></note>
  </item>
  <item>
    <code>02</code>
    <slug>growth-investment-frame</slug>
    <name>Growth Investment Frame</name>
    <description>A flexible tax-exempt frame covering a wide range of products including individual stocks, ETFs, and investment trusts.</description>
    <annualLimit>2400000</annualLimit>
    <applicablePeriod>2024年〜</applicablePeriod>
    <eligibleProducts>Listed stocks, investment trusts, ETFs, REITs, etc.</eligibleProducts>
    <investmentMethod>Both accumulation and lump-sum investment possible</investmentMethod>
    <lifetimeLimit>12000000</lifetimeLimit>
    <targetInvestors>Experienced investors, those seeking flexible management</targetInvestors>
    <taxExemptPeriod>Unlimited</taxExemptPeriod>
    <combinedLifetimeLimit>18000000</combinedLifetimeLimit>
    <note></note>
  </item>
  <item>
    <code>03</code>
    <slug>general-nisa-legacy</slug>
    <name>General NISA (Legacy)</name>
    <description>The old NISA system until 2023. Up to 1.2 million yen annually with 5-year tax exemption.</description>
    <annualLimit>1200000</annualLimit>
    <applicablePeriod>2014年〜2023年（新規投資は終了）</applicablePeriod>
    <eligibleProducts>Listed stocks, equity investment trusts, ETFs, REITs</eligibleProducts>
    <investmentMethod>Both accumulation and lump-sum investment possible</investmentMethod>
    <lifetimeLimit>6000000</lifetimeLimit>
    <targetInvestors>Individual investors aged 18 and above</targetInvestors>
    <taxExemptPeriod>5 years (until 2027 at the latest)</taxExemptPeriod>
    <combinedLifetimeLimit></combinedLifetimeLimit>
    <note>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。</note>
  </item>
  <item>
    <code>04</code>
    <slug>tsumitate-nisa-legacy</slug>
    <name>Tsumitate NISA (Legacy)</name>
    <description>The old NISA system until 2023. Up to 400,000 yen annually with 20-year tax exemption.</description>
    <annualLimit>400000</annualLimit>
    <applicablePeriod>2018年〜2023年（新規投資は終了）</applicablePeriod>
    <eligibleProducts>Investment trusts and ETFs suitable for long-term, accumulation, and diversified investment</eligibleProducts>
    <investmentMethod>Accumulation investment only</investmentMethod>
    <lifetimeLimit>8000000</lifetimeLimit>
    <targetInvestors>Individual investors aged 18 and above</targetInvestors>
    <taxExemptPeriod>20 years (until 2042 at the latest)</taxExemptPeriod>
    <combinedLifetimeLimit></combinedLifetimeLimit>
    <note>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。</note>
  </item>
  <item>
    <code>05</code>
    <slug>junior-nisa-legacy</slug>
    <name>Junior NISA (Legacy)</name>
    <description>NISA system for minors until 2023. Up to 800,000 yen annually with tax exemption.</description>
    <annualLimit>800000</annualLimit>
    <applicablePeriod>2016年〜2023年（制度終了）</applicablePeriod>
    <eligibleProducts>Listed stocks, equity investment trusts, ETFs, REITs</eligibleProducts>
    <investmentMethod>Both accumulation and lump-sum investment possible</investmentMethod>
    <lifetimeLimit></lifetimeLimit>
    <targetInvestors>Minors aged 0-17 (account managed by parent/guardian)</targetInvestors>
    <taxExemptPeriod>5 years (tax-exempt possible in continued management account until age 18)</taxExemptPeriod>
    <combinedLifetimeLimit></combinedLifetimeLimit>
    <note>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。</note>
  </item>
  <item>
    <code>06</code>
    <slug>tsumitate-frame-minor-2026</slug>
    <name>Accumulation Investment Frame for Minors</name>
    <description>Accumulation investment frame for minors scheduled to be introduced from 2026.</description>
    <annualLimit>600000</annualLimit>
    <applicablePeriod>2026年〜（予定）</applicablePeriod>
    <eligibleProducts>Investment trusts and ETFs meeting FSA criteria</eligibleProducts>
    <investmentMethod>Accumulation investment only</investmentMethod>
    <lifetimeLimit>6000000</lifetimeLimit>
    <targetInvestors>Minors under 18 (account managed by parent/guardian)</targetInvestors>
    <taxExemptPeriod>Unlimited</taxExemptPeriod>
    <combinedLifetimeLimit></combinedLifetimeLimit>
    <note>2026年度税制改正で導入予定。12歳から引き出し可能。</note>
  </item>
</items>