{"name":"Line4 regulatory submissions library","licence":"Line4's own text, and the way Line4 has collected and arranged these records, are licensed under CC BY 4.0. The facts themselves (names, codes, dates, frequencies, formats) belong to no one. The regulators' document titles, template names, quoted terms and documents belong to the regulators and are not covered by this licence: see each regulator's reuse terms. Not affiliated with or endorsed by any regulator.","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-13","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"jfsa","last_checked":"2026-11-13","regulator":{"name":"Financial Services Agency (Japan)","short_name":"JFSA","country":"Japan","country_code":"JP","region":"Asia-Pacific","website":"https://www.fsa.go.jp/en/","what_it_does":"The Financial Services Agency supervises banks, insurance companies, financial instruments business operators, trust companies, money lenders, and payment and crypto-asset service providers in Japan, among other financial institutions and markets, and requires them to submit periodic reports on their business and financial condition so it can check their soundness and protect depositors, policyholders and investors.","source":"https://www.fsa.go.jp/en/regulated_institutions/index.html"},"scope":{"text":"16 returns built mainly from English-language legal text of Japan's own Acts, read on japaneselawtranslation.go.jp (a Ministry of Justice site under the same Public Data License as the FSA's own site), and from FSA's own Japanese-language supervisory guidelines and Financial Services Agency Notices (kokuji). Anchors used: the FSA's 'Financial institution information' hub (status/index.html, sections for banks, insurers, financial instruments business operators and financial companies), its 'List of Supervisory Guidelines' (common/law/guide.html, one guideline per sector, most with an annex-forms compilation), its 'Volume 3: Financial Companies' guideline list (common/law/guide/kaisya/index.html, covering money lenders, fund transfer providers, crypto-asset exchange service providers and others), its Basel III capital/leverage/liquidity notice hub (policy/basel_ii/index.html) and its economic value-based solvency hub (policy/economic_value-based_solvency/index.html). Covers, in priority order: banks (5 returns: non-consolidated and consolidated business reports, bank holding companies' business report, the Basel III capital/leverage/TLAC disclosure notice, and the liquidity (LCR/NSFR) disclosure notice); insurance companies (2 returns: the business report, and the economic value-based solvency ratio disclosure that replaced the solvency margin ratio from the fiscal year ended 31 March 2026); financial instruments business operators, i.e. securities firms and similar (4 returns: Type I firms' business report and monthly capital-to-risk ratio notification, other firms' business report, and registered financial institutions' business report); and, as far as this session could do well, fund transfer service providers (2 returns), crypto-asset exchange service providers (2 returns) and money lenders (1 return). Left out: issuers' securities disclosure filings under the Financial Instruments and Exchange Act (annual securities reports and quarterly/half-year reports filed through EDINET, the Financial Services Agency's electronic disclosure system for listed companies, named on the page at https://www.fsa.go.jp/news/r5/sonota/20240326/01.pdf read for this file) are corporate disclosure by listed companies, not supervisory returns from licensed firms, and are not covered; trust companies, cooperative financial institutions (shinkin banks, labour banks, credit cooperatives, Norinchukin Bank), prepaid payment instrument issuers, electronic payment instruments trading business operators, financial service intermediary businesses, financial market infrastructures, credit rating agencies, high-speed traders, small-amount short-term insurers and authorised specific insurers are named in the anchors above but have no return in this file (see gaps); statistical surveys and administrative action/registration data are also left out. All pages read for this file are in Japanese except the Acts (read in their official English translation on japaneselawtranslation.go.jp) and the FSA's own English pages cited directly; plain English names and descriptions in this file were written from the Japanese guidance and notices, with the Japanese official title kept in each return's official_name or code.","source":"https://www.fsa.go.jp/status/index.html"},"submission_systems":[],"licence":{"name":"Financial Services Agency (Japan): Terms of Use of the Financial Services Agency Website (updated 9 October 2025), with the Public Data License (Version 1.0)","quote":"The copyright for information posted or published on this website and the social media accounts of the Financial Services Agency [...] belongs to the Financial Services Agency unless otherwise provided, and Public Data License (Version 1.0; PDL 1.0) [Digital Agency website] applies unless any rights are indicated. [...] a. The user must cite the source when using the Content. Sources should be cited in the following manner: (Examples of source citation) Source: Financial Services Agency website (URL of the relevant page) [...] b. If you have edited the Content for use, you must include a statement expressing that the content has been edited, in addition to the abovementioned source citation, but not in any way that making public or using edited information in a format that may be misconstrued as having been created by the Government of Japan (or its ministries and/or agencies). [...] Please feel free to make a link to the Financial Services Agency Website. However, we prohibit any link from those sites which slander or defame the Financial Services Agency. We also prohibit any frame link or link in any other form that would make it unclear that the content is provided by the Financial Services Agency. [Public Data License (Version 1.0), section 1 (https://www.digital.go.jp/en/resources/open_data/public_data_license_v1.0): \"Information made available on this website [...] may be freely used, copied, publicly transmitted, translated or otherwise modified on condition that the user complies with provisions 1.1 to 1.7 below [...] Commercial use of 'This Content' is also permitted.\" Section 1.7: the terms are \"compatible with the Creative Commons Attribution License 4.0\".]","url":"https://www.fsa.go.jp/en/rules/index.html","checked":"2026-11-13","redistribution":"allowed with conditions","conditions":"Cite the source, for example \"Source: Financial Services Agency website (URL of the page)\". If the content is edited, say so, and do not present edited content as if the Government of Japan made it. Third parties' material and content marked with other rights are excluded. No frame links, or links that hide that the content is the FSA's.","decision":"mirror","decision_reason":"The FSA's website content is under the Public Data License (Version 1.0), which allows copying, sharing and commercial use with the source cited, and is compatible with CC BY 4.0. So copies of the FSA's own reporting documents are kept, unchanged, with that credit. Laws on other government sites and third parties' material are not copied.","required_notice":"Source: Financial Services Agency website (https://www.fsa.go.jp), under the Public Data License (Version 1.0). Documents copied here are unchanged. The plain-English summaries are Line4's own, created by Line4 based on the Financial Services Agency's pages; the Financial Services Agency does not endorse this library."},"public_filed_data":[{"name":"Capital, leverage ratio and TLAC disclosure (banks)","level":"firm-level","description":"Each bank publishes its own capital composition, capital adequacy ratio, leverage ratio and (if TLAC-designated) TLAC figures on its own website or in a disclosure document, as required by FSA Notice No. 7 of 2014.","url":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf","format":"Published by each firm, typically as a PDF disclosure document","returns":["capital-leverage-disclosure-banks"],"reuse":"Same as the regulator's general licence for its own notice; the underlying figures belong to each bank.","source":"https://www.fsa.go.jp/policy/basel_ii/index.html"},{"name":"Liquidity coverage ratio and net stable funding ratio disclosure (banks)","level":"firm-level","description":"Each bank publishes its own LCR and NSFR figures (solo and consolidated) on its own website or in a disclosure document, as required by FSA Notice No. 7 of 2015.","url":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf","format":"Published by each firm, typically as a PDF disclosure document","returns":["liquidity-disclosure-banks"],"reuse":"Same as the regulator's general licence for its own notice; the underlying figures belong to each bank.","source":"https://www.fsa.go.jp/policy/basel_ii/index.html"},{"name":"Economic value-based solvency ratio disclosure (insurance companies)","level":"firm-level","description":"Each insurance company publishes its own economic value-based solvency ratio, eligible capital, required capital and economic value-based balance sheet, as required by FSA Notice No. 75.","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf","format":"Published by each firm, typically as a PDF disclosure document","returns":["economic-value-based-solvency-insurers"],"reuse":"Same as the regulator's general licence for its own notice; the underlying figures belong to each insurer.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/index.html"},{"name":"Explanatory documents on business and property status (banks, insurers and FIBOs)","level":"firm-level","description":"Banks, insurance companies and Financial Instruments Business Operators each keep explanatory documents on their business and financial condition available for public inspection at their business offices, under the Banking Act, Insurance Business Act and Financial Instruments and Exchange Act respectively; whether these are also published online was not confirmed in this session.","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","format":"Kept for public inspection at business offices; online publication not confirmed","returns":["business-report-banks","consolidated-business-report-banks","business-report-insurers","business-report-fibo-type1","business-report-fibo-type2"],"reuse":"Belongs to each firm.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"gaps":["laws.e-gov.go.jp (and elaws.e-gov.go.jp, which redirects to it) renders its law text entirely with client-side JavaScript; page.py only reads server-delivered HTML, so the full, current text of the Banking Act Enforcement Regulation, the Insurance Business Act Enforcement Regulation, the Financial Instruments Business Operators Cabinet Office Ordinance and the Payment Services Act and its Cabinet Office Ordinance could not be read in this session. Deadlines, formats and annex form details that the Acts delegate to these ordinances are recorded as 'Not stated' against the Act provision read, except where an FSA notice or supervisory guideline stated the ordinance's content directly (as for the fund transfer, crypto-asset exchange and money lender business reports).","The Insurance Business Act Enforcement Regulation's annex forms for the business report (business-report-insurers) were not catalogued: the only FSA page found with them is the Comprehensive Supervisory Guideline for Insurance Companies' annex-forms compilation (https://www.fsa.go.jp/common/law/guide/ins_b.pdf, about 34 MB), which was not opened in this session. templates.count is 0 for that return.","The Financial Instruments and Exchange Act's business report annex forms (business-report-fibo-type1, business-report-fibo-type2, business-report-registered-financial-institutions) were not found: the FIBO supervisory guideline's own forms compilation (https://www.fsa.go.jp/common/law/guide/kinyushohin_b.pdf) was checked and contains only application and notification forms (series I to IX), not the business report form. templates.count is 0 for all three returns.","Whether the FSA operates a dedicated electronic system for receiving business reports from banks, insurers and FIBOs (comparable to systems in other jurisdictions) was not confirmed from an FSA page read in this session; no submission_systems entry is given for those returns. For money lenders, fund transfer providers and crypto-asset exchange service providers, the supervisory guidelines read state that the report is submitted on paper, in principle directly to the Local Finance Bureau, which forwards a copy to the FSA by the end of June each year.","Two further report types read about in the fund transfer and crypto-asset exchange guidelines were left out of this file because their periodicity was not established: a business status report under Payment Services Act Article 53(1) (fund transfer providers, Cabinet Office Order Form 19, or Form 20 for a foreign provider) and under Article 63-14(1) (crypto-asset exchange service providers, Form 11, or Form 12 for a foreign provider). The guidelines process these 'as received' rather than against a fixed date, unlike the annual business report.","Trust companies were not given a return: the Trust Business Act's business report provisions are structurally close to the Banking Act's (the 2025 Banking Act Enforcement Regulation amendment package amended the Trust Business Act Enforcement Regulation, the Mujin Business Act Enforcement Regulation, the Shinkin Bank Act Enforcement Regulation, the Act on Financial Businesses by Cooperative Enforcement Regulation and the Labour Bank Act Enforcement Regulation in parallel), but a search of the Comprehensive Supervisory Guideline for Trust Companies (https://www.fsa.go.jp/common/law/shintaku.pdf) for the business report's article number, form number and deadline did not find that operational detail in this session.","No return was built in this session for cooperative financial institutions (credit cooperatives, shinkin banks, labour banks, Norinchukin Bank), prepaid payment instrument issuers, electronic payment instruments trading business operators (stablecoin exchangers), financial service intermediary businesses, financial market infrastructures, credit rating agencies, high-speed traders, small-amount short-term insurers or authorised specific insurers, although each has its own supervisory guideline or guideline chapter listed on the pages read for this file; see scope for the full list.","Whether small-amount short-term insurers and authorised specific insurers (which have their own separate supervisory guidelines) remain on a pre-existing solvency margin ratio standard, or also moved to the economic value-based standard, was not confirmed in this session; economic-value-based-solvency-insurers is written for ordinary insurance companies only.","The exact reason the Banking Act Enforcement Regulation pairs some business report forms (for example 別紙様式第1号 and 第1号の2) was not stated on the page read; this file records both form numbers under business-report-banks without being able to say what distinguishes them."],"sources":[{"title":"金融機関情報 (Financial Institution Information)","url":"https://www.fsa.go.jp/status/index.html"},{"title":"監督指針一覧 (List of Supervisory Guidelines)","url":"https://www.fsa.go.jp/common/law/guide.html"},{"title":"事務ガイドライン（第三分冊：金融会社関係） (Guideline, Volume 3: Financial Companies)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/index.html"},{"title":"自己資本比率規制等（バーゼル規制）について","url":"https://www.fsa.go.jp/policy/basel_ii/index.html"},{"title":"経済価値ベースのソルベンシー規制等について","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/index.html"},{"title":"Banking Act (Act No. 59 of 1981)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},{"title":"Financial Instruments and Exchange Act (Act No. 25 of 1948)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},{"title":"Insurance Business Act (Act No. 105 of 1995)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},{"title":"業務報告書等の提出について (2025 Banking Act Enforcement Regulation amendment package)","url":"https://www.fsa.go.jp/news/r7/ginkou/20250701/20250701.html"},{"title":"業務報告書の簡素化に係るパブリックコメントの結果","url":"https://www.fsa.go.jp/news/r5/sonota/20240326/01.pdf"},{"title":"事務ガイドライン（第三分冊：金融会社関係）14．資金移動業者関係","url":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},{"title":"事務ガイドライン（第三分冊：金融会社関係）16．暗号資産交換業者関係","url":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},{"title":"貸金業者向けの総合的な監督指針","url":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},{"title":"Terms of Use of the Financial Services Agency Website","url":"https://www.fsa.go.jp/en/rules/index.html"},{"title":"About FSA / Regulated Institutions","url":"https://www.fsa.go.jp/en/regulated_institutions/index.html"}],"returns":[{"id":"business-report-banks","code":"中間業務報告書・業務報告書","name":"Business report (banks)","official_name":"中間業務報告書及び業務報告書 (interim business report and business report)","group":"Financial statements","status":"in force","purpose":{"text":"Each bank must prepare an interim business report for the first half of its business year (1 April to 30 September) and a business report for the whole business year, stating its business and financial condition, and submit both to the Prime Minister (in practice, to the FSA Commissioner through a Local Finance Bureau). FSA states the purpose is to confirm business and financial condition each business year for supervisory purposes.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"who_files":{"text":"Every bank licensed under the Banking Act (on a non-consolidated basis).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"frequency":{"value":"semi-annual","text":"Twice a business year: an interim business report (for April-September) and a business report for the full year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"deadline":{"text":"Not stated in the Banking Act itself: Article 19(3) delegates the submission deadline to the Banking Act Enforcement Regulation (a Cabinet Office Ordinance). That Regulation's full, current text sits on the e-Gov law database, which renders only through client-side JavaScript and could not be read in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the documents read; the Banking Act delegates format to the Enforcement Regulation, which could not be read. No FSA page describing a dedicated electronic filing system for this report was found in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"legal_basis":[{"title":"Banking Act (Act No. 59 of 1981), Article 19","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"templates":{"count":8,"items":[{"code":"別紙様式第1号","name":"Interim business report"},{"code":"別紙様式第1号の2","name":"Interim business report (alternative form)"},{"code":"別紙様式第2号","name":"Interim business report"},{"code":"別紙様式第2号の2","name":"Interim business report (alternative form)"},{"code":"別紙様式第3号","name":"Business report"},{"code":"別紙様式第3号の2","name":"Business report (alternative form)"},{"code":"別紙様式第4号","name":"Business report"},{"code":"別紙様式第4号の2","name":"Business report (alternative form)"}],"source":"https://www.fsa.go.jp/news/r7/ginkou/20250701/1.pdf","note":"These are the Banking Act Enforcement Regulation's annex form numbers under Article 18(1) (interim, forms 1/1-2/2/2-2) and Article 18(2) (annual, forms 3/3-2/4/4-2), read from a 2025 before/after comparison PDF of a wording change. Why each report has two parallel forms (for example 1 and 1-2) was not stated on the page read; each form itself includes many numbered schedules (balance sheet, profit and loss, capital and other items) that the comparison PDF marks 'unchanged' rather than printing in full, so those schedules are not listed separately here."},"documents":["bank-business-report-forms-2025","bank-business-report-qa-2024","financial-institution-info-hub","supervisory-guideline-list"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","where":null,"note":"No published, countable set of validation rules for this return was found; the Act and Enforcement Regulation set out what must be stated, not machine-checkable rules."},"public_data":{"level":"firm-level","text":"Banks must keep explanatory documents stating their business and financial condition at their business offices for public inspection (Banking Act Article 21); this is not confirmed to be the business report itself, but is drawn from the same underlying figures.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","https://www.fsa.go.jp/news/r7/ginkou/20250701/20250701.html","https://www.fsa.go.jp/news/r5/sonota/20240326/01.pdf"]},{"id":"consolidated-business-report-banks","code":"中間連結業務報告書・連結業務報告書","name":"Consolidated business report (banks)","official_name":"中間連結業務報告書及び連結業務報告書 (interim consolidated business report and consolidated business report)","group":"Financial statements","status":"in force","purpose":{"text":"If a bank has a subsidiary company or similar related company, it must additionally prepare an interim consolidated business report and a consolidated business report, stating the business and financial condition of the bank and those companies together, and submit both to the Prime Minister.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"who_files":{"text":"Every bank that has a subsidiary company or other company with a special relationship defined by Cabinet Office Ordinance.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"frequency":{"value":"semi-annual","text":"Twice a business year: an interim consolidated business report and a consolidated business report for the full year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"deadline":{"text":"Not stated in the Banking Act itself: Article 19(3) delegates the deadline to the Banking Act Enforcement Regulation, which could not be read in this session (see business-report-banks).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the documents read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"legal_basis":[{"title":"Banking Act (Act No. 59 of 1981), Article 19(2)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"templates":{"count":2,"items":[{"code":"別紙様式第5号","name":"Interim consolidated business report"},{"code":"別紙様式第5号の2","name":"Consolidated business report"}],"source":"https://www.fsa.go.jp/news/r7/ginkou/20250701/1.pdf","note":"Banking Act Enforcement Regulation annex forms under Article 18(3) (interim) and Article 18(4) (annual), read from the same 2025 before/after comparison PDF as business-report-banks."},"documents":["bank-business-report-forms-2025"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No separate public disclosure of the consolidated business report itself was found in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","https://www.fsa.go.jp/news/r7/ginkou/20250701/20250701.html"]},{"id":"business-report-bank-holding-companies","code":"中間業務報告書・業務報告書（銀行持株会社）","name":"Business report (bank holding companies)","official_name":"銀行持株会社の中間業務報告書及び業務報告書","group":"Financial statements","status":"in force","purpose":{"text":"Each business year, a bank holding company must prepare an interim business report and a business report stating the business and financial condition of the holding company and its subsidiary companies on a consolidated basis, and submit both to the Prime Minister.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"who_files":{"text":"Every bank holding company (a company that controls a bank as defined by the Banking Act).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"frequency":{"value":"semi-annual","text":"Twice a business year: interim and full-year, both on a consolidated basis.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"deadline":{"text":"Not stated in the Banking Act itself: Article 52-27 does not itself state a deadline, and the Enforcement Regulation provisions that would set one could not be read in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the documents read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"legal_basis":[{"title":"Banking Act (Act No. 59 of 1981), Article 52-27","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","note":"Not counted here: the specific Banking Act Enforcement Regulation annex form numbers for the bank holding company business report were not confirmed from an FSA page read in this session (see gaps)."},"documents":["banking-act"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No public disclosure of this report was found in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"]},{"id":"capital-leverage-disclosure-banks","code":"自己資本の充実の状況等の開示","name":"Capital, leverage ratio and TLAC disclosure (banks)","official_name":"自己資本の充実の状況等について金融庁長官が別に定める事項","group":"Capital","status":"in force","status_note":{"text":"The underlying Basel III finalisation standard was phased in: internationally active banks and domestic-standard banks using internal models applied it from 31 March 2024; other domestic-standard banks and final designated parent companies applied it from 31 March 2025 (early adoption from 31 March 2023 was allowed on notification to the FSA). All banks are on the current standard now.","source":"https://www.fsa.go.jp/policy/basel_ii/index.html"},"purpose":{"text":"Under the capital adequacy ratio standard the FSA sets under Banking Act Article 14-2, banks must publicly disclose the composition of their capital, their capital adequacy ratio and leverage ratio (solo and consolidated, international and domestic standard), and banks the FSA designates (domestic systemically important banks) must also disclose their total loss-absorbing capacity (TLAC). This is a public disclosure that each bank publishes itself; it is not a report filed with the FSA.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"},"who_files":{"text":"Every bank, on a solo basis; banks with subsidiaries, also on a consolidated basis; TLAC items apply only to banks the FSA designates as subject to TLAC regulation.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"},"frequency":{"value":"semi-annual","text":"Disclosed for the business year and, with fewer items, at the interim period; the quantitative tables show the current and previous quarter or business year side by side.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"},"deadline":{"text":"Not stated in the documents read: the timing and method of disclosure are set by Banking Act Enforcement Regulation Article 19-2, which sits on the e-Gov law database and could not be read in this session.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"},"formats":{"values":["Other"],"text":"Published by each bank itself (on its website or in a disclosure document), not filed to the FSA through a system; no fixed electronic file format for the disclosure was found in this session.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"},"legal_basis":[{"title":"Banking Act (Act No. 59 of 1981), Article 14-2","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"templates":{"count":11,"items":[{"code":"別紙様式第一号","name":"Composition of capital (solo, international standard)"},{"code":"別紙様式第二号","name":"Quantitative capital and risk-weighted asset disclosure (solo, international standard)"},{"code":"別紙様式第三号","name":"Leverage ratio disclosure (solo)"},{"code":"別紙様式第五号","name":"Composition of capital (consolidated, TLAC-designated banks)"},{"code":"別紙様式第六号","name":"Leverage ratio disclosure (consolidated, TLAC-designated banks)"},{"code":"別紙様式第七号","name":"Qualitative capital disclosure (consolidated, TLAC-designated banks)"},{"code":"別紙様式第八号","name":"Quantitative capital and risk-weighted asset disclosure (domestic standard)"},{"code":"別紙様式第九号","name":"Quantitative capital and risk-weighted asset disclosure (international standard, interim/consolidated)"},{"code":"別紙様式第十一号","name":"Composition of capital (solo, domestic standard)"},{"code":"別紙様式第十二号","name":"Composition of capital (consolidated, domestic standard)"},{"code":"別紙様式第十三号","name":"Reconciliation of balance sheet items to capital composition items (solo)"}],"source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf","note":"FSA Notice No. 7 of 2014 names 18 annex forms in total (別紙様式第一号 to 第十六号, including sub-forms 一号の二, 十一号の二 and 十一号の三). This file lists the 11 whose content this session could confirm by reading the notice's cross-references between its articles and form numbers; the remaining forms (believed to cover further combinations of TLAC, consolidated and domestic standard disclosure) were not individually confirmed, and are not listed to avoid a wrong name (see gaps)."},"documents":["capital-ratio-pillar1-notice","capital-ratio-pillar3-notice","leverage-ratio-notice","tlac-notice","basel-iii-hub-page"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf","where":null,"note":"The notices are legal text defining what must be calculated and disclosed, not a published set of validation rules or a machine-readable schema."},"public_data":{"level":"firm-level","text":"Each bank discloses its own capital composition, capital adequacy ratio, leverage ratio and (if TLAC-designated) TLAC figures, as required by this notice; there is no single FSA webpage collecting all banks' figures.","source":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","https://www.fsa.go.jp/policy/basel_ii/index.html","https://www.fsa.go.jp/policy/basel_ii/ginkou1_4.pdf","https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf"]},{"id":"liquidity-disclosure-banks","code":"流動性に係る健全性の開示（LCR・NSFR）","name":"Liquidity coverage ratio and net stable funding ratio disclosure (banks)","official_name":"流動性カバレッジ比率及び安定調達比率に関する開示事項","group":"Liquidity","status":"in force","purpose":{"text":"Under the liquidity soundness standard the FSA sets under Banking Act Article 14-2, banks (and bank holding companies with subsidiary banks) must publicly disclose their Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), solo and consolidated. This is a public disclosure that each bank publishes itself; it is not a report filed with the FSA.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"},"who_files":{"text":"Every bank that calculates a solo or consolidated LCR/NSFR, and bank holding companies with a subsidiary bank.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"},"frequency":{"value":"semi-annual","text":"Disclosed for the business year (Article 2) and, with fewer items, at the interim period (Article 3); each disclosure shows daily-average figures for the two most recent quarters.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"},"deadline":{"text":"Not stated in the documents read: timing and method are set by Banking Act Enforcement Regulation Articles 19-2 and 19-3, which sit on the e-Gov law database and could not be read in this session.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"},"formats":{"values":["Other"],"text":"Published by each bank itself; no fixed electronic file format was found in this session.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"},"legal_basis":[{"title":"Banking Act (Act No. 59 of 1981), Article 14-2","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en"}],"templates":{"count":6,"items":[{"code":"別紙様式第一号","name":"Key metrics, LCR and NSFR (solo basis)"},{"code":"別紙様式第二号","name":"Key metrics, LCR and NSFR (consolidated / bank holding company basis)"},{"code":"別紙様式第三号","name":"Liquidity coverage ratio detail disclosure (solo)"},{"code":"別紙様式第四号","name":"Liquidity coverage ratio detail disclosure (consolidated)"},{"code":"別紙様式第五号","name":"Net stable funding ratio detail disclosure (solo)"},{"code":"別紙様式第六号","name":"Net stable funding ratio detail disclosure (consolidated / bank holding company)"}],"source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf","note":"The 'key metrics' forms (1 and 2) label their rows with the equivalent Basel Committee international template line number (国際様式の該当番号), for example LCR and NSFR under the Basel Committee's 'KM1' disclosure template."},"documents":["liquidity-ratio-pillar1-notice","liquidity-disclosure-notice"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf","where":null,"note":"Legal text defining the disclosure, not a published set of validation rules."},"public_data":{"level":"firm-level","text":"Each bank discloses its own LCR and NSFR figures as required by this notice; there is no single FSA webpage collecting them.","source":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","https://www.fsa.go.jp/policy/basel_ii/index.html","https://www.fsa.go.jp/policy/basel_ii/ginkou1-04.pdf","https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf"]},{"id":"business-report-insurers","code":"中間業務報告書・業務報告書（保険会社）","name":"Business report (insurance companies)","official_name":"保険会社の中間業務報告書及び業務報告書","group":"Financial statements","status":"in force","purpose":{"text":"Each business year, an insurance company must prepare an interim business report and a business report stating the status of its business and property, and submit both to the Prime Minister. If it has a subsidiary company or similarly related company, it must additionally submit both on a consolidated basis.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},"who_files":{"text":"Every insurance company licensed under the Insurance Business Act (non-consolidated; also consolidated if it has a subsidiary company or similarly related company).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},"frequency":{"value":"semi-annual","text":"Twice a business year: an interim business report and a business report for the full year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},"deadline":{"text":"Not stated in the Insurance Business Act itself: Article 110(3) delegates the submission dates to the Insurance Business Act Enforcement Regulation, which sits on the e-Gov law database and could not be read in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the documents read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"},"legal_basis":[{"title":"Insurance Business Act (Act No. 105 of 1995), Article 110","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en","note":"Not counted here: the Insurance Business Act Enforcement Regulation's annex forms for this report were not confirmed in this session. The only FSA page found with them is the Comprehensive Supervisory Guideline for Insurance Companies' annex-forms compilation (about 34 MB), which was not opened in this session (see gaps)."},"documents":["insurance-business-act"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"firm-level","text":"Insurance companies must keep explanatory documents on their business and property status available for public inspection (Insurance Business Act Article 111).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"]},{"id":"economic-value-based-solvency-insurers","code":"経済価値ベースのソルベンシー規制に係る開示","name":"Economic value-based solvency ratio disclosure (insurance companies)","official_name":"経済価値ベースのソルベンシー規制等","group":"Capital","status":"in force","status_note":{"text":"First applied for the fiscal year ending 31 March 2026, replacing the solvency margin ratio standard as the main solvency test for insurance companies on this standard; the two Pillar 1 and Pillar 3 notices were both further amended on 23 March 2026.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/10.pdf"},"purpose":{"text":"Insurance companies must publicly disclose their economic value-based solvency ratio and the figures behind it, in the forms set by the FSA's Pillar 3 notice (Insurance Business Act Article 111). This disclosure is the third pillar of the FSA's economic value-based solvency regime, which also has a standard model to calculate the ratio (Article 130) and supervisory review of risks the model does not capture (Article 132). The regime aims at contract-holder protection, more advanced risk management by insurers, and better information for consumers and market participants. This is a public disclosure that each insurance company publishes itself; it is not a report filed with the FSA.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/index.html"},"who_files":{"text":"Insurance companies on the economic value-based solvency standard (whether all insurance companies, or only some, with others staying on an earlier standard, was not confirmed in this session; see gaps).","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf"},"frequency":{"value":"annual","text":"Disclosed once a year, covering the two most recent business years.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf"},"deadline":{"text":"Not stated in the documents read.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf"},"formats":{"values":["Other"],"text":"Published by each insurance company itself; no fixed electronic file format was found in this session.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf"},"legal_basis":[{"title":"Insurance Business Act (Act No. 105 of 1995), Articles 110, 130 and 132","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en"}],"templates":{"count":14,"items":[{"code":"別紙様式第一号","name":"Solvency ratio, eligible capital and required capital (solo)"},{"code":"別紙様式第一号の二","name":"Solvency ratio, eligible capital and required capital (consolidated, deduction-and-aggregation method)"},{"code":"別紙様式第二号","name":"Composition of eligible capital"},{"code":"別紙様式第三号","name":"Composition of required capital"},{"code":"別紙様式第四号","name":"Economic value-based balance sheet (solo)"},{"code":"別紙様式第四号の二","name":"Economic value-based balance sheet (solo, subsidiary-shares special method)"},{"code":"別紙様式第四号の三","name":"Economic value-based balance sheet (consolidated)"},{"code":"別紙様式第四号の四","name":"Economic value-based balance sheet (consolidated, subsidiary-shares special method)"},{"code":"別紙様式第五号","name":"Foreign securities valuation difference adjustment (solo)"},{"code":"別紙様式第五号の二","name":"Foreign securities valuation difference adjustment (solo, special method)"},{"code":"別紙様式第五号の三","name":"Securities economic value adjustment by type (consolidated)"},{"code":"別紙様式第六号","name":"Insurance liability difference adjustment by product"},{"code":"別紙様式第七号","name":"Sensitivity analysis of the solvency ratio, eligible capital and required capital"},{"code":"別紙様式第八号","name":"Analysis of changes in eligible capital and required capital"}],"source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf","note":"Read directly from the Pillar 3 Notice's own cross-references between each disclosure item and its form number."},"documents":["esr-overview","esr-pillar1-notice","esr-pillar3-notice","economic-value-solvency-hub-page"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf","where":null,"note":"Legal text defining the disclosure, not a published set of validation rules."},"public_data":{"level":"firm-level","text":"Each insurance company discloses its own economic value-based solvency ratio and underlying figures as required by this notice; there is no single FSA webpage collecting them.","source":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en","https://www.fsa.go.jp/policy/economic_value-based_solvency/index.html","https://www.fsa.go.jp/policy/economic_value-based_solvency/10.pdf","https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf"]},{"id":"business-report-fibo-type1","code":"業務報告書（第一種金融商品取引業者）","name":"Business report (Type I Financial Instruments Business Operators)","official_name":"第一種金融商品取引業を行う金融商品取引業者の業務報告書","group":"Financial statements","status":"in force","purpose":{"text":"A Financial Instruments Business Operator must prepare a business report for each business year and submit it to the Prime Minister within three months after the end of that business year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"who_files":{"text":"Financial Instruments Business Operators engaged in Type I Financial Instruments Business (dealing in, or brokering, securities and derivatives).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"frequency":{"value":"annual","text":"Once a business year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"deadline":{"text":"Within three months after the end of each business year (for a foreign juridical person, within a period set by Cabinet Order instead).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the Act text read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"legal_basis":[{"title":"Financial Instruments and Exchange Act (Act No. 25 of 1948), Article 46-3","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","note":"Not counted here: the FIBO supervisory guideline's own forms compilation (kinyushohin_b.pdf) was checked and found to contain only application and notification forms (series I to IX), not the business report form itself."},"documents":["fiea"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"firm-level","text":"Financial Instruments Business Operators must keep explanatory documents on business and property status available for public inspection (Article 46-4).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"]},{"id":"capital-to-risk-ratio-fibo","code":"自己資本規制比率","name":"Capital-to-risk ratio notification (Type I Financial Instruments Business Operators)","official_name":"自己資本規制比率の金融庁長官への通知","group":"Capital","status":"in force","purpose":{"text":"A Financial Instruments Business Operator must calculate the ratio of its stated capital, reserve fund and other eligible amounts (after deducting fixed assets and other specified amounts) to the amount it must hold to cover risks such as price fluctuations in securities it holds (the 'Capital-to-Risk Ratio'), and notify the Prime Minister of it.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"who_files":{"text":"Financial Instruments Business Operators engaged in Type I Financial Instruments Business.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"frequency":{"value":"monthly","text":"At the end of each month, and in other cases specified by Cabinet Office Ordinance.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"deadline":{"text":"Not stated precisely in the Act text read (the Act requires notification 'at the end of each month'; the exact number of days to submit it was not found).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the Act text read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"legal_basis":[{"title":"Financial Instruments and Exchange Act (Act No. 25 of 1948), Article 46-6","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","note":"Not counted here: no separate published form for this notification was found in this session."},"documents":["fiea"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","where":null,"note":"If the ratio falls below set thresholds the FSA may order business or asset changes (Article 53); this is a supervisory trigger, not a published validation rule."},"public_data":{"level":"none found","text":"No public disclosure of this monthly notification was found in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"]},{"id":"business-report-fibo-type2","code":"業務報告書（第一種金融商品取引業以外の金融商品取引業者）","name":"Business report (Financial Instruments Business Operators not engaged in Type I business)","official_name":"第一種金融商品取引業以外の金融商品取引業を行う金融商品取引業者の業務報告書","group":"Financial statements","status":"in force","purpose":{"text":"A Financial Instruments Business Operator not engaged in Type I Financial Instruments Business (for example an investment management or investment advisory business) must prepare a business report for each business year and submit it to the Prime Minister within three months after the end of that business year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"who_files":{"text":"Financial Instruments Business Operators not engaged in Type I Financial Instruments Business.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"frequency":{"value":"annual","text":"Once a business year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"deadline":{"text":"Within three months after the end of each business year (for a foreign juridical person or an individual domiciled abroad, within a period set by Cabinet Order instead).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the Act text read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"legal_basis":[{"title":"Financial Instruments and Exchange Act (Act No. 25 of 1948), Article 47-2","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","note":"Not counted here: no confirmed form number was found in this session."},"documents":["fiea"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"firm-level","text":"These operators must keep explanatory documents on business and property status available for public inspection (Article 47-3).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","published_by":"firm"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"]},{"id":"business-report-registered-financial-institutions","code":"業務報告書（登録金融機関）","name":"Business report (registered financial institutions)","official_name":"登録金融機関の業務報告書","group":"Financial statements","status":"in force","purpose":{"text":"A Registered Financial Institution (a bank or similar institution registered to carry out securities business) must prepare a business report for each business year and submit it to the Prime Minister within three months after the end of that business year, and must separately report on the status of its business or property on request.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"who_files":{"text":"Registered Financial Institutions (banks and other deposit-taking institutions registered under the Financial Instruments and Exchange Act to carry out securities business).","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"frequency":{"value":"annual","text":"Once a business year for the business report; additional reports on the status of business or property are also required.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"deadline":{"text":"Within three months after the end of each business year.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"formats":{"values":["Other"],"text":"Not stated precisely in the Act text read.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"legal_basis":[{"title":"Financial Instruments and Exchange Act (Act No. 25 of 1948), Article 48-2","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"}],"templates":{"count":0,"items":[],"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","note":"Not counted here: no confirmed form number was found in this session."},"documents":["fiea"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"The Prime Minister may order all or part of this business report to be made public, but no instance or general public register was found in this session.","source":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"},"sources":["https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en"]},{"id":"business-report-fund-transfer-providers","code":"業務報告書（資金移動業者）","name":"Business report (fund transfer service providers)","official_name":"資金移動業者の業務報告書","group":"Payment services","status":"in force","purpose":{"text":"A fund transfer service provider's business report on its business and financial condition, used by the Local Finance Bureau and the FSA to confirm it against what was stated at registration and to monitor its financial soundness.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"who_files":{"text":"Every registered fund transfer service provider (including those providing specified fund transfer services).","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"frequency":{"value":"annual","text":"Once a year, as of 31 March.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"deadline":{"text":"The Local Finance Bureau collects the business report (as of 31 March) by the end of May each year, and sends a copy to the FSA by the end of June.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"formats":{"values":["Other"],"text":"Submitted on the prescribed Cabinet Office Order form, in principle directly to the Local Finance Bureau; no electronic filing system was confirmed in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"legal_basis":[{"title":"Payment Services Act (資金決済に関する法律), Article 54(1)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"}],"templates":{"count":1,"items":[{"code":"別紙様式9","name":"Business report (fund transfer service providers)"}],"source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"documents":["fund-transfer-guideline","financial-companies-guideline-list"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf","where":null,"note":"No published, countable set of validation rules was found; the guideline tells Local Finance Bureau staff to check the figures against the firm's registered business plan, not a published rule set for firms."},"public_data":{"level":"none found","text":"No public register of individual providers' business report figures was found in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"sources":["https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf","https://www.fsa.go.jp/common/law/guide/kaisya/index.html"]},{"id":"unsettled-obligations-report-fund-transfer-providers","code":"未達債務の額等に関する報告書","name":"Report on the amount of unsettled obligations (fund transfer service providers)","official_name":"未達債務の額等に関する報告書","group":"Payment services","status":"in force","purpose":{"text":"A report on the amount of a fund transfer service provider's unsettled payment obligations (or, for a specified trust company, the amount it must perform under specified trust beneficial rights), used to check whether the performance guarantee deposit (or trust account balance) it holds is enough to cover what it owes users.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"who_files":{"text":"Every registered fund transfer service provider other than a specified trust company.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"frequency":{"value":"varies","text":"Not stated precisely in the guideline read; the guideline processes it as received rather than against a fixed annual date like the business report.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"deadline":{"text":"Not stated precisely in the guideline read.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"formats":{"values":["Other"],"text":"Submitted on the prescribed Cabinet Office Order form.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"legal_basis":[{"title":"Payment Services Act (資金決済に関する法律), Article 53(2)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"}],"templates":{"count":1,"items":[{"code":"別紙様式第21号","name":"Report on the amount of unsettled obligations"}],"source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"documents":["fund-transfer-guideline"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No public disclosure of this report was found in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"},"sources":["https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf"]},{"id":"business-report-crypto-exchange-providers","code":"業務報告書（暗号資産交換業者）","name":"Business report (crypto-asset exchange service providers)","official_name":"暗号資産交換業者の業務報告書","group":"Crypto-assets","status":"in force","purpose":{"text":"A crypto-asset exchange service provider's business report on its business and financial condition, used by the Local Finance Bureau and the FSA to confirm it against what was stated at registration and to monitor its financial soundness.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"who_files":{"text":"Every registered crypto-asset exchange service provider.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"frequency":{"value":"annual","text":"Once a year, as of 31 March.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"deadline":{"text":"The Local Finance Bureau collects the business report (as of 31 March) by the end of May each year, and sends a copy to the FSA by the end of June.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"formats":{"values":["Other"],"text":"Submitted on the prescribed Cabinet Office Order form; no electronic filing system was confirmed in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"legal_basis":[{"title":"Payment Services Act (資金決済に関する法律), Article 63-15(1)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"}],"templates":{"count":1,"items":[{"code":"別紙様式第12号","name":"Business report (crypto-asset exchange service providers)"}],"source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"documents":["crypto-exchange-guideline","financial-companies-guideline-list"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No public register of individual providers' business report figures was found in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"sources":["https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf","https://www.fsa.go.jp/common/law/guide/kaisya/index.html"]},{"id":"user-asset-management-report-crypto-exchange-providers","code":"利用者財産の管理に関する報告書","name":"Report on management of user assets (crypto-asset exchange service providers)","official_name":"利用者財産の管理に関する報告書","group":"Crypto-assets","status":"in force","purpose":{"text":"A report on how a crypto-asset exchange service provider manages users' money and crypto-assets, used to check that money amounts, crypto-asset quantities and valuations are not moving in ways that put user assets at risk, and that net assets cover the yen-equivalent value of crypto-assets it must hold as performance guarantee.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"who_files":{"text":"Every registered crypto-asset exchange service provider that holds users' money or crypto-assets.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"frequency":{"value":"varies","text":"Not stated precisely in the guideline read; processed as received rather than against a fixed annual date like the business report.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"deadline":{"text":"Not stated precisely in the guideline read.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"formats":{"values":["Other"],"text":"Submitted on the prescribed Cabinet Office Order form.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"legal_basis":[{"title":"Payment Services Act (資金決済に関する法律), Article 63-14(2)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"}],"templates":{"count":1,"items":[{"code":"別紙様式第13号","name":"Report on management of user assets"}],"source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"documents":["crypto-exchange-guideline"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No public disclosure of this report was found in this session.","source":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"},"sources":["https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf"]},{"id":"business-report-money-lenders","code":"業務報告書（貸金業者）","name":"Business report (money lenders)","official_name":"貸金業者の業務報告書","group":"Money lending","status":"in force","purpose":{"text":"A money lender's business report, collected together with information from its separate business status report (事業報告書) to confirm its business and financial condition against what it has told the authorities and to decide whether closer supervision is needed.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"who_files":{"text":"Every registered money lender. Money lenders operating in only one prefecture register with, and file to, that prefecture's governor; those operating in more than one prefecture register with, and file to, the Prime Minister through a Local Finance Bureau.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"frequency":{"value":"annual","text":"Once a year, as of 31 March.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"deadline":{"text":"The Local Finance Bureau (or prefectural governor) collects the business report (as of 31 March) by the end of May each year; a copy is sent to the FSA by the end of June for Finance-Bureau-registered lenders.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"formats":{"values":["Other"],"text":"Submitted on the prescribed Cabinet Office Order form, in principle directly to the Local Finance Bureau.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"legal_basis":[{"title":"Money Lending Business Act, Article 24-6-10","url":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"}],"templates":{"count":1,"items":[{"code":"別紙様式24-2","name":"Business report (money lenders)"}],"source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"documents":["money-lender-guideline","financial-companies-guideline-list"],"validation_rules":{"published":false,"count":null,"machine_readable":false,"source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf","where":null,"note":"No published, countable set of validation rules was found."},"public_data":{"level":"none found","text":"No public register of individual lenders' business report figures was found in this session.","source":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf"},"sources":["https://www.fsa.go.jp/common/law/guide/kashikin.pdf","https://www.fsa.go.jp/common/law/guide.html"]}],"documents":[{"id":"bank-business-report-forms-2025","title":"銀行法施行規則の一部を改正する内閣府令（案）【新旧対照表】 (draft Order amending the Banking Act Enforcement Regulation, before/after comparison)","url":"https://www.fsa.go.jp/news/r7/ginkou/20250701/1.pdf","role":"other","file_type":"pdf","downloadable":true,"size_bytes":1136249,"sha256":"cf0886adf93ef2d9031dbb5be3136666351ea2330553e4f3cdd4b700b78f6e68","date":"2025-07-01","note":"Shows the Banking Act Enforcement Regulation's annex forms (別紙様式第1号 to 13号の2) for the interim and annual business report (solo and consolidated), named against Articles 18-20 and 34-24/34-25 of the Regulation. A before/after comparison for a 2025 wording change (lease accounting terms), so most of each form's content is marked 'unchanged' rather than printed in full. It is a draft published for comment; it is used here only to identify the form numbers."},{"id":"bank-business-report-qa-2024","title":"業務報告書の簡素化に係るパブリックコメントの結果 (FSA's response to public comments on simplifying business reports)","url":"https://www.fsa.go.jp/news/r5/sonota/20240326/01.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":131585,"sha256":"a436544ca3bf5c463de5fea464788c362bc664c66d8a013357194cfff11f00cd","date":"2024-03-26","note":"States that the interim business report and business report (業務報告書等) are filed under Banking Act Articles 19 and 52-27 'each business year, to confirm business and financial condition', and distinguishes them from the annual securities report filed under the Financial Instruments and Exchange Act and disclosed through EDINET, the Financial Services Agency's electronic disclosure system for listed companies' securities filings."},{"id":"capital-ratio-pillar1-notice","title":"銀行法第十四条の二の規定に基づき、銀行がその保有する資産等に照らし自己資本の充実の状況が適当であるかどうかを判断するための基準 (平成十八年金融庁告示第十九号)","url":"https://www.fsa.go.jp/policy/basel_ii/ginkou1_4.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":1621994,"sha256":"6d2fe1017f18df7daeb5feb5b65c8b8d6fadaf8cc4cb1611dd84a690e4c76d37","date":"2026-08-24","note":"FSA Notice No. 19 of 2006 (as amended), the calculation standard for the capital adequacy ratio under Banking Act Article 14-2, applying also to shinkin banks and labour banks by cross-reference. 615 pages (international and domestic standards, standardised and internal-ratings-based approaches)."},{"id":"capital-ratio-pillar3-notice","title":"銀行法施行規則第十九条の二第一項第五号ニ等の規定に基づき、自己資本の充実の状況等について金融庁長官が別に定める事項 (平成二十六年金融庁告示第七号)","url":"https://www.fsa.go.jp/policy/basel_ii/ginkou3_2.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":1417106,"sha256":"698970199d78910dcbdfc5b4356fe7bfd1e2cdf3c789776738d44dc5047b62b2","date":"2025-08-24","note":"FSA Notice No. 7 of 2014 (as amended): what banks must publicly disclose about capital composition, capital adequacy, leverage ratio and (for TLAC-designated banks) total loss-absorbing capacity, solo and consolidated, international and domestic standard. Contains 18 numbered annex forms (別紙様式第一号 to 第十六号, including sub-forms), each running to several numbered pages; this file lists 11 of them with a confirmed plain name (templates.note explains why)."},{"id":"leverage-ratio-notice","title":"銀行法第十四条の二の規定に基づく経営の健全性を判断するための基準の補完的指標として定めるレバレッジに係る健全性を判断するための基準 (平成三十一年金融庁告示第十一号)","url":"https://www.fsa.go.jp/policy/basel_ii/ginkou1-02_clean.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":307351,"sha256":"d9f043be9d3eefc5e53d7398ce2130ede911729b6561f05e23f47522f7d96b19","date":"2025-02-05","note":"FSA Notice No. 11 of 2019: the leverage ratio calculation standard, supplementing the capital adequacy ratio standard."},{"id":"liquidity-ratio-pillar1-notice","title":"銀行法第十四条の二の規定に基づき、銀行がその経営の健全性を判断するための基準として定める流動性に係る健全性を判断するための基準 (平成二十六年金融庁告示第六十号)","url":"https://www.fsa.go.jp/policy/basel_ii/ginkou1-04.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":280065,"sha256":"6b290c9586a14c20cc7e9df8209209d0beccabf9de7a10abb761eff08b4e0362","date":"2026-05-22","note":"FSA Notice No. 60 of 2014: the calculation standard for the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), solo and consolidated."},{"id":"liquidity-disclosure-notice","title":"銀行法施行規則第十九条の二第一項第五号ホ等の規定に基づき、経営の健全性の状況について金融庁長官が別に定める事項のうち、流動性に係る健全性を判断するための基準に係る事項 (平成二十七年金融庁告示第七号)","url":"https://www.fsa.go.jp/policy/basel_ii/lcr3_ginkou01.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":561219,"sha256":"af1a6d4c0bef30f5cf6387c007afbc865abf9549583141fa83cb02b150ee0785","date":"2025-07-07","note":"FSA Notice No. 7 of 2015: what banks (and, by separate chapter, bank holding companies) must disclose about their LCR and NSFR, solo and consolidated, annually and at the interim period. Contains 6 numbered annex forms."},{"id":"tlac-notice","title":"銀行法第十四条の二の規定に基づき銀行がその経営の健全性を判断するための基準として定める総損失吸収力及び資本再構築力に係る健全性を判断するための基準 (平成三十一年金融庁告示第八号)","url":"https://www.fsa.go.jp/policy/basel_ii/tlac_ginkou01.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":224300,"sha256":"3c073443ca7c1ac056f57220bcd308534c5551d0e61af1a5ee6c9b38223d1914","date":"2019-03-31","note":"FSA Notice No. 8 of 2019: the total loss-absorbing capacity (TLAC) standard for banks the FSA designates as subject to TLAC regulation (domestic systemically important banks)."},{"id":"esr-overview","title":"経済価値ベースのソルベンシー規制の概要 (Overview of the economic value-based solvency regulation)","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/10.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":644520,"sha256":"29d296afc8bac063e93082104e798b5be8a423ad2c190acbaadbca79dfbda2d7","date":"2026-07","note":"States that the economic value-based solvency regulation (three pillars: a solvency ratio standard, supervisory review, and disclosure) applied from the fiscal year ended 31 March 2026 (2026年3月期より適用開始)."},{"id":"esr-pillar1-notice","title":"保険業法施行規則第八十六条及び第八十七条等の規定に基づき保険会社の保険金等の支払能力の予測を超える危険に相当する額の計算方法等を定める件 (１柱告示)","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/14.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":1260563,"sha256":"b4cb7e4b0d62c832f60dfd759852a1f7cc68bea79a49ec50b475d34645e14122","date":"2026-04-14","note":"The 'Pillar 1 Notice': standard model for the economic value-based solvency ratio, under Insurance Business Act Article 130 and Insurance Business Act Enforcement Regulation Articles 86 and 87."},{"id":"esr-pillar3-notice","title":"保険業法施行規則第五十九条の二第一項第五号ニ等の規定に基づき保険業法第百三十条各号に掲げる額に係る細目その他の保険会社の保険金等の支払能力の充実の状況を理解する上で参考となるべき事項等について金融庁長官が別に定める件 (金融庁告示第七十五号、３柱告示)","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/13.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":332214,"sha256":"24b509d3f05ffa43c59f8bc155d4ae0d9e4ef039c9d1bd4dade17181b09d2d04","date":"2026-04-14","note":"FSA Notice No. 75: the 'Pillar 3 Notice', what insurance companies must disclose about the economic value-based solvency ratio, eligible capital, required capital and the economic value-based balance sheet. Contains 14 numbered annex forms."},{"id":"fund-transfer-guideline","title":"事務ガイドライン（第三分冊：金融会社関係）14．資金移動業者関係 (Guideline, Volume 3: Financial Companies, 14. Fund Transfer Service Providers)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/14.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1006283,"sha256":"611dd007800110c9b9815f1ca176e810696cbe35b26ff125b51c2c624a30bd52","date":"2026-10-01","note":"States that a Local Finance Bureau collects each fund transfer service provider's business report (Payment Services Act Article 54(1), Cabinet Office Order Form 9) as of 31 March every year, by the end of May, and sends a copy to the FSA by the end of June; and describes the report on the amount of unsettled obligations (Article 53(2), Form 21)."},{"id":"crypto-exchange-guideline","title":"事務ガイドライン（第三分冊：金融会社関係）16．暗号資産交換業者関係 (Guideline, Volume 3: Financial Companies, 16. Crypto-Asset Exchange Service Providers)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/16.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1071487,"sha256":"7c3bdf471c6a05d35785e2b35bd47923577877c9d96c2a5b336477c8ccfcb091","date":"2026-10-01","note":"States that a Local Finance Bureau collects each crypto-asset exchange service provider's business report (Payment Services Act Article 63-15(1), Cabinet Office Order Form 12) as of 31 March every year, by the end of May, and sends a copy to the FSA by the end of June; and describes the report on management of user assets (Article 63-14(2), Form 13)."},{"id":"money-lender-guideline","title":"貸金業者向けの総合的な監督指針 (Comprehensive Guideline for Supervision of Money Lenders)","url":"https://www.fsa.go.jp/common/law/guide/kashikin.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1223498,"sha256":"3ca702a51475cf7890f9f3c3ab7f99ced720cfa33fbb82b4d9df436151425bfc","date":"2026-10","note":"States that a Local Finance Bureau (or prefectural governor) collects each money lender's business report (Money Lending Business Act Article 24-6-10, Form 24-2) as of 31 March every year, by the end of May, and sends a copy to the FSA by the end of June; and describes the separate business status report (Article 24-6-9, Forms 8/8-2/8-3)."},{"id":"basel-iii-hub-page","title":"自己資本比率規制等（バーゼル規制）について (About capital ratio regulation (Basel regulation))","url":"https://www.fsa.go.jp/policy/basel_ii/index.html","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-09-30","note":"FSA's own hub page linking the current, full-text version of every Basel III capital, leverage, liquidity and TLAC notice for banks and bank holding companies."},{"id":"economic-value-solvency-hub-page","title":"経済価値ベースのソルベンシー規制等について (About the economic value-based solvency regulation)","url":"https://www.fsa.go.jp/policy/economic_value-based_solvency/index.html","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-09-30","note":"FSA's own hub page linking the Act provisions, Cabinet Office Ordinance articles, notices, Q&A and supervisory guideline for the economic value-based solvency regulation."},{"id":"supervisory-guideline-list","title":"監督指針一覧 (List of Supervisory Guidelines)","url":"https://www.fsa.go.jp/common/law/guide.html","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-11-06","note":"FSA's own list of every supervisory guideline it maintains, one per sector (major banks, regional/cooperative financial institutions, insurers, FIBOs, trust companies, money lenders, crypto-asset exchange service providers and others), each with its own forms compilation where published."},{"id":"financial-companies-guideline-list","title":"事務ガイドライン（第三分冊：金融会社関係） (Guideline, Volume 3: Financial Companies)","url":"https://www.fsa.go.jp/common/law/guide/kaisya/index.html","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-10-01","note":"FSA's own list of the 18 'financial company' categories it supervises under this guideline series, including money lenders, prepaid payment instrument issuers, fund transfer service providers and crypto-asset exchange service providers, each with a guideline and (where published) a forms compilation."},{"id":"financial-institution-info-hub","title":"金融機関情報 (Financial Institution Information)","url":"https://www.fsa.go.jp/status/index.html","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-09-30","note":"FSA's own hub page grouping information by supervised population: all financial institutions, deposit-taking institutions, insurance companies, financial instruments business operators, and financial companies."},{"id":"banking-act","title":"Banking Act (Act No. 59 of 1981)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/2689/en","role":"legal text","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Official English translation on the Ministry of Justice's Japanese Law Translation database, read for Articles 14-2, 18-21 and 52-27 to 52-51. Reused and distributed under the same Public Data License as the FSA's own site (its terms page was read and confirms this)."},{"id":"fiea","title":"Financial Instruments and Exchange Act (Act No. 25 of 1948)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/1911/en","role":"legal text","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Official English translation on the Japanese Law Translation database, read for Articles 46 to 49-5 (Financial Instruments Business Operators' books, business reports and capital-to-risk ratio)."},{"id":"insurance-business-act","title":"Insurance Business Act (Act No. 105 of 1995)","url":"https://www.japaneselawtranslation.go.jp/en/laws/view/4090/en","role":"legal text","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Official English translation on the Japanese Law Translation database, read for Articles 110, 111 and 130 to 133 (business reports and the standard of soundness)."}]}]}