[As from January 1, 2022]– To persons who will open financial accounts etc. –When persons open financial accounts etc. with reporting financial institutions, they
are required to submit self-certifications indicating their jurisdictions of residence etc.!
In accordance with the tax reform of 2015 (effective January 1, 2017), on or after January 1, 2017, natural persons, corporations
or partnerships, etc. that open financial accounts, etc. with reporting financial institutions (banks, securities companies, insurancecompanies, partnerships and trust companies, etc.) located in Japan are required to submit self-certifications indicating theirjurisdictions of residence etc. to the reporting financial institutions (*1).
When persons open financial accounts etc., reporting financial institutions make sure whether the entries in the self-certifications
conform to the contents of other documents (*2) submitted or shown at the time of opening financial accounts etc.
When a jurisdiction of residence of a person who opens a financial account etc. is a specified foreign jurisdiction, reporting
financial institutions will report his/her financial account information to the district director by April 30 of each year after 2018.
Furthermore, the financial account information is automatically exchanged with the foreign tax administrations in accordance withthe provisions for exchange of information set forth in tax treaties etc. (*3).
[Outline of Cases which Require Submission of Self-Certification]
New Account Openings etc. with Reporting Financial Institutions in Japan on or after January 1, 2017 (Note)
In case of new financial account opening etc., submission of a self-certification (Self-Certification for New Accounts) indicating
name, address, jurisdiction of residence, foreign tax identification number, etc. (*4) to the reporting financial institution will berequired.
Accounts with Reporting Financial Institutions Already in Existence Prior to December 31, 2016 (Note)
Even if a financial account had already been opened, there may be cases in which the reporting financial institution will request
for submission of a self-certification (Self-Certification for Preexisting Accounts) indicating name, address, jurisdiction ofresidence, foreign tax identification number, etc. (*4) for confirmation purpose.
(Note)

In case there is a change in jurisdiction of residence etc., after any of these self-certifications have been submitted, a separate
self-certification (Self-Certification for Changes in Circumstances) will be required.

[Type of Self-Certification]Type

Self-Certification for New Accounts

Submitter

A person who open a financial account, etc. witha reporting financial institution on or after January
1, 2017 (*5).

Due date

At the time of opening financial account, etc.

Self-Certification for Changes in Circumstances
A person who has a change in the jurisdiction ofresidence etc., after a Self-Certification for New
Accounts, Self-Certification for Preexisting
Accounts, or Self-Certification for Changes inCircumstances has been submitted.
Up to 3 months after a change in the jurisdictionof residence etc., has taken effect etc.,

 Name, address and date of birth, or name and  Jurisdiction of residence etc., after change.
location of head office or main business  Jurisdiction of residence etc., indicated in priorestablishment.

self-certification.

 Jurisdiction of residence and, in case the  Information indicated to the left, under SelfEntriesjurisdiction of residence is a foreign jurisdiction,
taxpayer identification number of jurisdiction ofresidence (*4).
 In case there is a discrepancy between theaddress and the jurisdiction of residence,detailed reason for the discrepancy.

Certification for New Accounts.

(*1) When the corporations other than certain corporations such as listed corporations, governments, and local entities of those states(Specified Corporations) open financial accounts etc., they are required to indicate the jurisdictions of residence etc. regarding their"Controlling Persons" in the self-certifications. For more information, please refer to a leaflet "– To corporations that will open financial
accounts etc. –, When corporations open financial accounts etc. with reporting financial institutions, they are required to make surewhether they fall under "Specified Corporations" or not!"(*2) The examples include the identity confirmation documents (driver's license, Individual Number Card, etc.) submitted or shown at thetime of opening financial accounts etc. according to the Act on Prevention of Transfer of Criminal Proceeds.
(*3) While Japan provides specified foreign jurisdictions with the financial account information, the foreign jurisdictions provide Japan
with financial account information regarding Japanese residents held by reporting financial institutions of the foreign jurisdictions.
When Japanese residents open financial accounts etc. with reporting financial institutions in specified foreign jurisdictions, the selfcertifications indicating their jurisdiction of residence etc. can be required according to laws and regulations of the foreign jurisdictions.
(*4) Persons whose jurisdiction of residence is Japan are required to indicate their jurisdiction of residence as "Japan." In that case, "My
Number (Personal Identity Number)" is not required.
(*5) Persons who opened financial accounts etc. with reporting financial institutions prior to December 31, 2016 can voluntarily submit"Self-Certification for Preexisting Accounts."

Explanations about Jurisdiction of Residence and Tax Identification Number to be stated on the back of this page
National Tax Agency
December 2021

[As from January 1, 2022]
Determination of Jurisdiction of Residence
1 The case that a jurisdiction of residence is a foreign jurisdiction(1) When a person who opens a financial account etc. falls under an individual (*6) or an entity (meaning a corporation ora legal arrangement such as a partnership or any similar arrangement, or a trust.) that is subject to tax corresponding toincome tax or corporation tax of Japan based on any of the following criteria according to laws and regulations of a foreign
jurisdiction, the jurisdiction of residence is the "foreign jurisdiction" (*7).
(i) Having an address or has a residence for a certain period or more in a foreign jurisdiction (including having a place
similar to them in a foreign jurisdiction)(ii) Having head office or main business establishment, or a place where its business is managed and controlled in aforeign jurisdiction (including having a place similar to them in a foreign jurisdiction)(iii) Having the foreign nationality or other similar criteria(*6) A resident (meaning an individual domiciled in Japan or residing continuously in Japan for one year or more; the same
applies in item 2 of this box) under the income tax law of Japan who is regarded as a non-resident of a partner jurisdictionof a tax convention according to the provisions of the tax convention is excluded. In this case, his/her jurisdiction ofresidence is "Japan."(*7) It is required to determine whether the person falls under a resident based on the tax system of the foreign jurisdiction
according to laws and regulations of the foreign jurisdiction. On the other hand, it is not required to determine whether
the person falls under a non-resident or a foreign corporation based on the income tax law of Japan. Information on tax
residency rules under the tax system of each jurisdiction is posted on OECD PORTAL SITE.
(2) When a person who opens a financial account etc. falls under an entity (excluding the one described in item (1), adomestic corporation and a trust) that has, in a jurisdiction other than Japan, a place where its key financial, commercial
or business decisions are made in substance, the jurisdiction of residence is the "foreign jurisdiction".
2 The case that a jurisdiction of residence is Japan
When a person who opens a financial account etc. falls under a resident (*8) or an entity (excluding those described initems 1(1)(2) and a trust), the jurisdiction of residence is “Japan.”(*8) A resident under the income tax law of Japan who is regarded as a resident of a partner jurisdiction of a tax convention
according to the provisions of the tax convention is excluded. In this case, the jurisdiction of residence is the "foreignjurisdiction."
Tax Identification Number (TIN)
1 What is TIN?
TIN is numbers, marks, and other codes to be used for returns, payments, and other procedures for taxes by which aperson who takes the procedures can be specified.
2 Entries in self-certifications
When a jurisdiction of residence of a person who opens a financial account etc. is a foreign jurisdiction, he/she is required
to indicate his/her foreign TIN in self-certifications. On the other hand, when a jurisdiction of residence is Japan, "My
Number (Personal Identity Number)" is not required.
3 How to confirm foreign TINs (the case that foreign TINs are unknown)
The TIN system of each jurisdiction can be found in information on the TIN system of each jurisdiction on OECD PORTAL
SITE and "information on the TIN system of each jurisdiction" of "CRS Corner" on the National Tax Agency of Japan homepage. When TINs are not obtained from these information, please directly contact the tax administrations etc. of thejurisdiction of residence.
The latest information on CRS
1 "CRS Corner" of National Tax Agency home page

⇒ https://www.nta.go.jp/taxes/shiraberu/kokusai/crs/index.htm
2 OECD PORTAL SITE

国税庁

CRS

Search(*) This site can be connected from the above "CRS Corner."(1) Information on tax residency rules under the tax system of each jurisdiction⇒ http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/#d.en.347760(2) Information on the TIN system of each jurisdiction⇒ http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/#d.en.347759– This leaflet is made for the purpose of reference to the CRS and legislation in Japan briefly. –National Tax Agency
December 2021