Business report, banks (中間業務報告書・業務報告書)

The facts

Who files

Every bank licensed under the Banking Act (on a non-consolidated basis). Source

How often

Twice a business year: an interim business report (for April-September) and a business report for the full year. Source

Deadline

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

Format

Other. 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

How it is filed

The format above is what the library records; what could not be verified is on the JFSA's page.

Status

In force

Legal basis

• Banking Act (Act No. 59 of 1981), Article 19

Group

Financial statements

Templates (8)

The tables and forms inside the return. Plain name first, the JFSA's code in brackets.

• Interim business report (別紙様式第1号)
• Interim business report (alternative form) (別紙様式第1号の2)
• Interim business report (別紙様式第2号)
• Interim business report (alternative form) (別紙様式第2号の2)
• Business report (別紙様式第3号)
• Business report (alternative form) (別紙様式第3号の2)
• Business report (別紙様式第4号)
• Business report (alternative form) (別紙様式第4号の2)

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. Source

Validation rules

No published validation rules were found for this return. 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. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. 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

• 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

Official documents (4)

The JFSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• 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)

  Other · PDF · 1.1 MB · 1 July 2025

  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.

  SHA-256 cf0886adf93eshow in fullhide

  cf0886adf93ef2d9031dbb5be3136666351ea2330553e4f3cdd4b700b78f6e68
• 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)

  Guidance · PDF · 128.5 KB · 26 March 2024

  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.

  SHA-256 a436544ca3bfshow in fullhide

  a436544ca3bf5c463de5fea464788c362bc664c66d8a013357194cfff11f00cd
• 金融機関情報 (Financial Institution Information)

  List of returns · HTML · 30 September 2026

  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.

• 監督指針一覧 (List of Supervisory Guidelines)

  List of returns · HTML · 6 November 2026

  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.

Sources

Every page and document this return's facts were read from.

• japaneselawtranslation.go.jp/en/laws/view/2689/en
• fsa.go.jp/news/r7/ginkou/20250701/20250701.html
• fsa.go.jp/news/r5/sonota/20240326/01.pdf

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.