Financial Services Agency (Japan) (JFSA): regulatory returns

What this page covers

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

How firms file

The library records no filing system for the JFSA. Each return's page gives its format and how it is sent, where the regulator says.

Data the JFSA publishes from the returns

• Capital, leverage ratio and TLAC disclosure (banks)

  Firm by firm · Published by each firm, typically as a PDF disclosure document

  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. Source

  From: 自己資本の充実の状況等の開示

  Reuse: Same as the regulator's general licence for its own notice; the underlying figures belong to each bank.

• Liquidity coverage ratio and net stable funding ratio disclosure (banks)

  Firm by firm · Published by each firm, typically as a PDF disclosure document

  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. Source

  From: 流動性に係る健全性の開示（LCR・NSFR）

  Reuse: Same as the regulator's general licence for its own notice; the underlying figures belong to each bank.

• Economic value-based solvency ratio disclosure (insurance companies)

  Firm by firm · Published by each firm, typically as a PDF disclosure document

  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. Source

  From: 経済価値ベースのソルベンシー規制に係る開示

  Reuse: Same as the regulator's general licence for its own notice; the underlying figures belong to each insurer.

• Explanatory documents on business and property status (banks, insurers and FIBOs)

  Firm by firm · Kept for public inspection at business offices; online publication not confirmed

  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. Source

  From: 中間業務報告書・業務報告書, 中間連結業務報告書・連結業務報告書, 中間業務報告書・業務報告書（保険会社）, 業務報告書（第一種金融商品取引業者）, 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）

  Reuse: Belongs to each firm.

Reuse terms for the JFSA's documents

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), checked 13 November 2026. In the JFSA's words:

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".]

Can others share copies?

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.

What the library does

Keeps copies of the documents, as the terms allow. 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.

Notice the JFSA's terms ask for: 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.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• 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

• 金融機関情報 (Financial Institution Information)
• 監督指針一覧 (List of Supervisory Guidelines)
• 事務ガイドライン（第三分冊：金融会社関係） (Guideline, Volume 3: Financial Companies)
• 自己資本比率規制等（バーゼル規制）について
• 経済価値ベースのソルベンシー規制等について
• Banking Act (Act No. 59 of 1981)
• Financial Instruments and Exchange Act (Act No. 25 of 1948)
• Insurance Business Act (Act No. 105 of 1995)
• 業務報告書等の提出について (2025 Banking Act Enforcement Regulation amendment package)
• 業務報告書の簡素化に係るパブリックコメントの結果
• 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
• 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
• 貸金業者向けの総合的な監督指針
• Terms of Use of the Financial Services Agency Website
• About FSA / Regulated Institutions

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.