JapanAssets & InvestmentsRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: To improve the convenience of the NISA system, measures will be taken such as the revival of the tax-exempt holding limit (18 million yen) within the same year and the establishment of requirements for the "Tsumitate Investment Frame." This aims to enable all generations to form assets in line with their life plans.
What changes: The integration of financial income taxation will be pursued by expanding the scope of loss and profit offsetting for financial instruments. This aims to ensure fairness in tax burdens among investors and promote asset management.
What changes: Measures will be taken, including the expansion of eligible products, to further enhance the NISA system. This will support long-term and stable asset formation for all generations, including young and elderly people.
What changes: The Angel Tax System will be expanded to promote investment in startup companies. This aims to achieve sustainable growth in domestic investment.
What changes: It is requested that the NISA system (General, Junior, and Tsumitate) be made permanent. In particular, for Tsumitate NISA, it is requested that the system's deadline (2037) be extended so that a 20-year investment period can be secured regardless of the start date.
What changes: To promote asset formation for the next generation, the age requirement for the Tsumitate Investment Slot will be abolished, with an annual investment limit of 600,000 yen and a tax-exempt holding limit of 6 million yen for ages 0 to 17. From age 12 onwards, withdrawals by guardians will be possible only with the child's consent.
What changes: The NISA system will be fundamentally expanded and made permanent. The tax-exempt holding period will be made indefinite, and there will be no deadline for account opening. The annual investment limit will be expanded to 1.2 million yen for the Tsumitate Investment Slot and 2.4 million yen for the Growth Investment Slot, with the possibility of using both slots concurrently. A lifetime tax-exempt
What changes: To promote employment and other activities in Japan for highly skilled foreign professionals, for inheritances related to foreigners residing in Japan for work purposes, foreign assets acquired by heirs who are foreigners residing abroad or foreigners temporarily staying in Japan will not be subject to inheritance tax, regardless of the deceased's period of residence in Japan.
What changes: For carried interest (distribution of partnership profits exceeding a partner's capital contribution) received by fund managers from funds in which they hold an equity stake, it will be clarified that in certain cases, such as when the distribution has economic rationality, it will be subject to separate taxation as capital gains from stock transfers, etc., rather than comprehensive taxation as re
What changes: Performance-linked compensation for officers of unlisted, non-family-controlled companies primarily engaged in investment management will be allowed as a deductible expense, provided that the calculation method and the performance metrics used for calculation are published on the Financial Services Agency's website or similar platforms.
What changes: A system will be established to exempt capital gains from the sale of shares from taxation, up to a limit of 2 billion yen per investment, for individuals who use profits from the sale of their shares to found a startup.
What changes: To adjust the tax burden on extremely high income levels, a measure will be introduced requiring additional self-assessed tax on the excess amount if the amount calculated by applying a 22.5% tax rate to the amount exceeding 330 million yen deducted from the standard income amount exceeds the standard income tax amount.
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