The facts
- Who files
- Every bank that has a subsidiary company or other company with a special relationship defined by Cabinet Office Ordinance. Source
- How often
- Twice a business year: an interim consolidated business report and a consolidated business report for the full year. Source
- Deadline
- 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
- 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 (2)
The tables and forms inside the return. Plain name first, the JFSA's code in brackets.
- Interim consolidated business report (別紙様式第5号)
- Consolidated business report (別紙様式第5号の2)
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. Source
Validation rules
No published validation rules were found for this return. No published, countable set of validation rules was found. Source
Public data
No published data from this return was found. No separate public disclosure of the consolidated business report itself was found in this session. 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.
- 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 fullcf0886adf93ef2d9031dbb5be3136666351ea2330553e4f3cdd4b700b78f6e68
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.