TSV

Types of Securities Accounts in Japan - TSV

Japanese securities accounts include taxable accounts (general accounts and specific accounts with/without withholding tax), tax-exempt accounts (NISA accounts with Tsumitate Investment Frame and Growth Investment Frame), and pension-type investment accounts (iDeCo - Individual Defined Contribution Pension). Each type differs in tax treatment, eligible products, and tax filing requirements. It is important to choose the appropriate account based on the investor's lifestyle and asset formation goals. These accounts were established as part of the Financial Services Agency's policy to promote 'from savings to investment' and support individual asset formation.

securities account NISA iDeCo specific account general account asset formation investment Financial Services Agency tax saving tax filing

code	slug	name	description	category	eligibleProducts	taxFilingRequired	withholdingTax	annualLimit	lifetimeLimit	maxAge	maxContribution	minAge	minContribution	withdrawalAge
01	general-account	General Account	A traditional securities account where investors calculate gains/losses and file tax returns themselves.	Taxable Account	["Listed stocks","Investment trusts","Unlisted stocks","Futures and options","FX"]	true	false							
02	specific-account-withholding	Specific Account (With Withholding Tax)	An account where the securities company automatically calculates and pays taxes, with no tax filing required in principle.	Taxable Account	["Listed stocks","Investment trusts","ETF","REIT"]	false	true							
03	specific-account-no-withholding	Specific Account (Without Withholding Tax)	An account where the securities company calculates gains/losses, and the investor files tax returns.	Taxable Account	["Listed stocks","Investment trusts","ETF","REIT"]	true	false							
04	nisa-tsumitate	NISA Account (Tsumitate Investment Frame)	A tax-exempt account exclusively for regular periodic investing, with no tax on investment returns.	Tax-Exempt Account	["Investment trusts (accumulation type)","ETF (eligible for accumulation)"]	false	false	1200000	18000000					
05	nisa-growth	NISA Account (Growth Investment Frame)	A tax-exempt account allowing investment in a wide range of products including individual stocks.	Tax-Exempt Account	["Listed stocks","Investment trusts","ETF","REIT"]	false	false	2400000	12000000					
06	ideco	iDeCo (Individual Defined Contribution Pension)	A pension-type investment account where contributions are tax-deductible and investment returns are tax-free.	Pension-Type Investment Account	["Investment trusts","Insurance products","Deposits and savings"]	false	false			59	144,000 to 816,000 yen annually (varies by occupation)	20	5000	60