Tax Exemption Scheme

When acquiring the status of a qualified foreign intermediary

• Who submits
  Foreign indirect account management institutions and foreign further indirect account management institutions that acquire the status of qualified foreign intermediaries, and which have their head office or main office in a signatory country to a tax convention or similar that includes provisions for the exchange of information.
• Document to submit
  Application Form for Qualified Foreign Intermediary
• When to submit
  At any time
• Where to submit
  Specified book-entry transfer institutions, etc.

• Form Completion Guide

  • Sections to be completed by the person acquiring the status of qualified foreign intermediary

    ①Date of submission

    ②Name of foreign corporation

    ②'Name of foreign corporation in Japanese kana

    ③Representative of foreign corporation

    ④Name of contact person

    ⑤Section of contact person

    ⑥Telephone number of contact person

    ⑦Address of foreign corporation (Place of head or main office, Place where established or organized, Place where the business is managed or controlled)

    ⑧Name of the contracting country to an income tax convention or other international agreement to which Japan is a partner

    ⑨If the corporation has a permanent establishment in Japan, check the box
    → Enter the name, address and other details of the permanent establishment in ⑨'

    ⑩If the corporation has no permanent establishment in Japan, check the box
    → If there is no office, etc. in Japan, entering in ⑩' is unnecessary

    ⑪Name and address of specified foreign branches
    → If the applicant attaches separate sheets, check box ⑪'

    ⑫Name and address of branch or office located in Japan of specified book-entry transfer institution, etc.

    ⑬Check the relevant box under Capacity of agent in Japan, enter name, domicile, telephone number of agent
    If the agent is a tax agent, the name of the tax office where the agent is registered
    → If there is no tax agent, entering information here is unnecessary

    ⑭Date signed

    ⑮Signature of applicant

    ⑯If the applicant does not desire an announcement after approval as a qualified foreign intermediary, check the box.

  • Section to be completed by the Japan Securities Depository Center, Inc.

    • Certification that the applicant is a foreign indirect account management institution or foreign further indirect account management institution