The facts
- Who files
- Every insurance company licensed under the Insurance Business Act (non-consolidated; also consolidated if it has a subsidiary company or similarly related company). Source
- How often
- Twice a business year: an interim business report and a business report for the full year. Source
- Deadline
- 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
- Format
- Other. Not stated precisely in the documents read. 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
- Group
- Financial statements
Templates (0)
The library lists no templates for this return.
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). Source
Validation rules
No published validation rules were found for this return. No published, countable set of validation rules was found. Source
Public data
Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Insurance companies must keep explanatory documents on their business and property status available for public inspection (Insurance Business Act Article 111). 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 (1)
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.
- Insurance Business Act (Act No. 105 of 1995)
Legal text · HTML
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).
Sources
Every page and document this return's facts were read from.
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.
Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see JFSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.
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.
Last checked 13 November 2026.