Resident individuals and domestic corporations

1. Coupon-bearing bonds
2. T-Bills
3. STRIPS

Nonresident individuals and foreign corporations

1. Coupon-bearing bonds
2. T-Bills
3. STRIPS
4. Bond Gensaki Transactions and Securities Lending Transactions effected by foreign financial institutions

Recent tax-related initiatives

Overview of Tax Exemption Scheme for Nonresident Individuals and Foreign Corporations

1. Coupon-bearing bonds
2. T-Bills
3. STRIPS
4. Bond Gensaki Transactions and Securities Lending Transactions effected by Foreign Financial Institutions

Procedures for Coupon-bearing bonds, T-Bills and STRIPS

1. Requirements for tax exemption
2. Procedures for nonresident individuals and foreign corporations
3. Role of QFIs
4. Role of JGB Book- Entry System Participants in Japan
5. Foreign investment trusts eligible for tax exemption

Procedures of Bond Gensaki Transactions and Securities Lending Transactions by foreign financial institutions

1. Requirements for tax exemption
2. Procedures for foreign financial institutions, etc.
3. Role of specified financial institutions, etc.