Sending Money Out of Japan: SWIFT, Wise, Tax Reports & CRS

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

Japan does not cap how much a resident may send abroad, but each transfer channel has its own limits and larger transfers leave an official trail.¹² Remittances over ¥1M are reported to the National Tax Agency (NTA) by the bank or funds transfer provider, and a resident who makes a single payment over ¥30M must report it to the Minister of Finance after the payment, through the bank or directly to the Bank of Japan (BOJ).³⁴⁵⁶ Accounts you keep in Japan after moving may also be reported to your new country under the Common Reporting Standard (CRS), if that country exchanges information with Japan.⁷⁸

This guide covers channels, thresholds, bank document requests and a plan for large transfers. Its timing within your overall move is set out in Phase 2 of the Japan outbound relocation master framework.

Overview: The Four Legal Layers Behind Every Overseas Transfer

No General Cap on Outbound Remittances

The Foreign Exchange and Foreign Trade Act (Gaitame Ho 外為法, FEFTA), in its liberalised form since 1 April 1998, treats foreign transactions as free in principle, subject only to the minimum necessary control.¹ It sets no ceiling on how much an individual may send abroad.

Restrictions are the exception. Article 16 lets the competent minister require prior permission for certain payments and is the legal basis of Japan’s economic sanctions; banks must confirm that a payment needs no permission before executing it.¹⁹

Layer by Layer: Payment Licence, Identity Checks, Tax Reporting, Statistics Reporting

Four legal layers apply to an electronic transfer, plus separate regimes for carried cash and accounts left behind.

Layer	Law	Who acts	Trigger	What happens
1. Payment licence	Payment Services Act (Shikin Kessai Ho 資金決済法); Banking Act	Bank or registered provider	Any overseas transfer	Only banks and registered providers may move money; Type 2 capped at ¥1M, Type 3 at ¥50,000210
2. Identity checks	FEFTA Art. 18; Act on Prevention of Transfer of Criminal Proceeds (Hanzai Shueki Iten Boshi Ho 犯罪収益移転防止法)	The bank or provider	Overseas payments over ¥100,000	Identity verified; purpose and occupation for specified transactions1111213
3. Tax reporting	Act on Submission of Statement of Overseas Remittance (Kokugai Soukin-to Chosho Ho 国外送金等調書法)	The bank or provider	Each remittance over ¥1M	Overseas Remittance Statement filed by the end of the following month3414
4. Statistics reporting	FEFTA Art. 55	You, if you are a FEFTA resident	A single payment over ¥30M	Payment report to the Minister of Finance after the payment15
Border	FEFTA Art. 19; Japan Customs	You	Carrying over ¥1M in cash or instruments	Declaration to customs before departure11115
Accounts left behind	CRS (Act on Special Provisions for Implementation of Tax Treaties)	Japanese institutions and the NTA	Account holder resident abroad	Account data sent yearly to the holder’s country of residence167

“Resident” Means Something Different Under the Gaitame Ho

The FEFTA has its own tests for resident (Kyojusha 居住者) and non-resident (Hikyojusha 非居住者) status, set out in a Ministry of Finance (MOF) circular.¹⁷ They decide whether you must file the ¥30M payment report, because FEFTA non-residents do not file it.⁵¹⁸ They are independent of income tax residency, explained in the guide to Japan tax residency rules.

Person	Presumed status	When the presumption flips
Japanese national	Resident	Non-resident if they left to work at an office abroad (including overseas branches, subsidiaries and international organisations), or left intending to stay, or have stayed, abroad 2 years or more; a temporary return of under 6 months does not change this17
Foreign national	Non-resident	Resident if working at an office in Japan, or in Japan for 6 months or more since entry17
Dependent family members	Same as the person they live with and depend on	Follows that person’s status17

The timing of the change differs between situations. A Japanese national leaving for a job abroad becomes a FEFTA non-resident on departure, while one leaving without a job does so only once a 2-year intention exists or 2 years have passed.¹⁷ If your status is unclear, you may ask the Minister of Finance for a determination.¹⁷

Wire Methods Compared: Bank SWIFT Transfers vs. Funds Transfer Service Providers

Bank Wires Over SWIFT: Correspondent Banks and OUR/SHA/BEN Charges

A bank wire travels over the SWIFT network, often through intermediary (correspondent) banks that may each deduct a charge. The charge options OUR (sender pays), SHA (shared) and BEN (beneficiary pays) are industry conventions, not Japanese legal rules, and not every bank offers all three.

Expect your bank to ask for full beneficiary details. The Financial Services Agency (FSA) Guidelines on Anti-Money Laundering and Counter-Terrorist Financing (AML/CFT) require institutions to pass sender and beneficiary information along the payment chain in line with international standards.¹⁹ Incomplete or inconsistent information can delay or stop a transfer.⁹

Funds Transfer Service Providers (Shikin Ido Gyosha): How They Differ

A funds transfer service provider (Shikin Ido Gyosha 資金移動業者) is a non-bank registered under the Payment Services Act to carry out exchange transactions otherwise reserved for banks.² Local Finance Bureaus handle registration, and the FSA publishes the list of registered providers.²²⁰

Wise is one example of a registered provider. The FSA list dated 31 August 2026 shows ワイズ・ペイメンツ・ジャパン株式会社 (Wise Payments Japan) registered with the Kanto Local Finance Bureau as No. 00040 and marked as both Type 1 and Type 2 (as of October 2026).²⁰ It is named only to illustrate the licence categories, not as a recommendation or price comparison.

Moving Securities or Using an International Broker

Transferring securities in kind to an overseas account (Kokugai Shoken Ikan 国外証券移管) has its own track. You give the broker a notice with your My Number unless the transfer comes from your own verified securities account, and the broker files an Overseas Securities Transfer Statement (Kokugai Shoken Ikan-to Chosho 国外証券移管等調書) for each transfer, with no amount threshold.³ Whether a broker offers such transfers is business policy.

Selling and wiring the cash can create a taxable gain. The Japan Departure Tax (Kokugai Tenshutsuji Kazei 国外転出時課税) is a separate regime covered in its own guide.

Carrying Cash or Cheques: The ¥1M Customs Declaration

If you carry cash, cheques (including traveller’s cheques), promissory notes or securities totalling over ¥1M equivalent when leaving Japan, you must file a Declaration of Carrying of Means of Payment (支払手段等の携帯輸出・輸入申告書) with Japan Customs before departure.¹⁵¹ The threshold is ¥100,000 for travel to North Korea, and gold of over 90% purity weighing over 1 kg in total must also be declared.¹⁵¹¹

The rule sets a declaration threshold, not a ceiling on the amount carried.¹¹⁵ Paper forms are available at customs, or you can file online through NACCS after registering.¹⁵ Failing to declare, or declaring falsely, is punishable under FEFTA Art. 71 by up to 6 months’ imprisonment (Kokinkei 拘禁刑) or a fine of up to ¥500,000.¹

Comparison Table: Channel Characteristics, Not Prices

Channel	Licence	Per-transfer cap	NTA statement (over ¥1M)	Art. 55 report (over ¥30M)
Japanese bank SWIFT wire	Banking Act	None in law	Filed by the bank4	By you, if a FEFTA resident5
Type 1 provider	Registration plus authorised plan	None in law; the plan may set one2	Filed by the provider4	By you, if a FEFTA resident5
Type 2 provider	Registration	¥1M10	Not reached	Not reached
Type 3 provider	Registration	¥50,00010	Not reached	Not reached
Cash carried at departure	FEFTA Art. 19; Japan Customs	None in law; declaration over ¥1M115	Not applicable	Not covered in this guide

The ¥1 Million Single-Transfer Ceiling: Type 1, 2 and 3 Funds Transfer Providers

The Three Licence Types Under the Payment Services Act

Since 1 May 2021, the Payment Services Act has divided funds transfer business into three types.²¹² The Enforcement Order caps Type 2 at ¥1M equivalent per transfer and Type 3 at ¥50,000, and both need registration only.¹⁰² Type 1 has no statutory limit but needs registration plus authorisation (Ninka 認可) of a business implementation plan.²

No statutory cap is not the same as no cap. A Type 1 provider’s authorised plan may set its own upper limit, so read the provider’s published terms before relying on any figure.² Under the 2025 amendment, from 1 June 2026 a Type 1 provider that fully protects customer funds and has early-repayment arrangements may hold exchange obligations for up to two months (as of October 2026).²²

How to Check a Provider’s Licence on the FSA Registry

The FSA publishes the list of registered funds transfer providers (Shikin Ido Gyosha Toroku Ichiran 資金移動業者登録一覧) in PDF and Excel.²⁰ Each entry shows the registering bureau, registration number, address and the types held, with Type 1 status in the 第一種 column.²⁰

Search for the Japanese legal entity, not the global brand, because the registration belongs to the Japanese company.²⁰ A non-bank that carries out exchange transactions without this registration acts illegally.²

Splitting Transfers to Stay Under a Cap: What It Does and Does Not Avoid

Splitting a sum to fit a Type 2 provider’s ¥1M cap does not make the money invisible. Overseas Remittance Statements are filed per remittance over ¥1M, and the Act has no aggregation rule, but other rules still apply.³⁴

Identity-check thresholds look through obvious splitting. The Criminal Proceeds Act Enforcement Order treats simultaneous or consecutive transactions as one where one transaction was obviously divided to reduce the amount.¹³ Institutions also monitor transactions and must report suspected criminal proceeds.¹⁹¹²

For the ¥30M payment report, the BOJ counts each settlement, not the underlying deal. A ¥100M purchase paid in 50 instalments of ¥2M needs no report, while two invoices settled together as one ¥40M payment do.¹⁸ This explains how the rule is measured; it is not a planning route.

Tax Reporting: The Overseas Remittance Statement (Kokugai Soukin-to Chosho) Over ¥1M

What the Bank or Provider Files With the NTA

For every overseas remittance over ¥1M, the handling financial institution files an Overseas Remittance Statement (Kokugai Soukin-to Chosho 国外送金等調書) with the tax office for its branch by the end of the month after the transaction.³⁴¹⁴ Exactly ¥1M is not reported, foreign currency is converted at a rate set by MOF ordinance, and incoming remittances over ¥1M are reported in the same way.³⁴

“Financial institution” expressly includes funds transfer providers.⁴ The statement records your name, address, the amount and the reason for the remittance; the filing is the institution’s duty, not yours.³¹⁴

The Remittance Notice (Kokuchisho) and Your My Number

When you send money abroad, you give the institution a notice (Kokuchisho 告知書) stating your name, address, My Number and the cause of the remittance, with no amount threshold.³

The exemption depends on where the money comes from, not how much is sent. No per-transfer notice is required for a “specified remittance” (Tokutei Soukin 特定送金): a transfer from your own account (Honnin Koza 本人口座) at a Japanese branch for which the institution has already confirmed your name, address and My Number.³⁴ People without a My Number give their name and address only, and people with no address in Japan state a place specified by MOF ordinance.³⁴

A departed person whose bank already holds that confirmation can remit from the account without a fresh notice. Whether the bank allows overseas remittances by non-residents is bank policy, covered in the guide to retaining Japanese bank accounts and brokerages abroad.

Inquiry Letters (Otazune) and Why Records Matter

The NTA states that it analyses Overseas Remittance Statements, Statements of Overseas Assets and CRS data together to grasp overseas transactions and assets.²³ Some taxpayers report receiving inquiry letters (Otazune お尋ね) about remittances, but no published NTA procedure describes them, so treat this as reported practice only. Keep your source-of-funds documents in case you are asked.

Sending money to a family member’s account abroad may be treated as a gift for Japanese gift tax purposes. Confirm the position with a certified tax accountant (Zeirishi 税理士) first.

Related Annual Statements: Overseas Assets Over ¥50M

Residents (excluding non-permanent residents) holding overseas assets totalling over ¥50M on 31 December must file a Statement of Overseas Assets (Kokugai Zaisan Chosho 国外財産調書) by 30 June of the following year.²³²⁴ This can matter if you pre-fund foreign accounts while still resident.

Moving Large Sums (Over ¥30M): The Gaitame Ho Payment Report

Who Must Report and When: A Post-Transaction Report to the Minister of Finance

FEFTA Art. 55 requires a report on payments from Japan to abroad and between residents and non-residents.¹ Only a single payment over ¥30M equivalent is reportable, with no lower threshold for particular countries, and payments by FEFTA non-residents are exempt even through a Japanese bank.⁵¹⁸ The Report on Payments or Receipts (Shiharai mata wa Shiharai no Juryo ni Kansuru Hokokusho 支払又は支払の受領に関する報告書) is filed after the payment.⁵

A transfer to your own overseas account counts. The BOJ states that counterparty residency does not matter for cross-border payments: a remittance to your own overseas account to buy foreign real estate is reported when it leaves Japan, and the onward payment to the seller within 10 days is exempt.¹⁸

Route	Form	Deadline
Through a bank or funds transfer provider, on paper	Form 3, submitted to that institution	Within 10 days after the payment56
Through a bank or funds transfer provider, online	Form 3, filed online with the BOJ	Within 20 days after the payment56
Not through a Japanese bank or provider (for example, paid from an overseas account)	Form 1, via the BOJ	By the 20th of the following month56

Currency conversion uses the actual rate where yen is exchanged; otherwise the MOF-published base or cross rate applies.¹⁸ Failing to report, or reporting falsely, is punishable under Art. 71 by up to 6 months’ imprisonment or a fine of up to ¥500,000.¹

Filing Through Your Bank vs. Directly to the Bank of Japan

A paper report goes through the bank or provider and on to the Minister of Finance via the BOJ, while an online report goes directly to the BOJ through its online system for FEFTA procedures (日本銀行外為法手続きオンラインシステム).¹⁶ The legal duty sits with you as the resident payer, so ask your bank how it handles the paper form before a large transfer and keep a copy of what is filed.¹¹⁸

Prior Permission: Sanctions and Restricted Destinations Only

Prior permission applies only to payments caught by sanctions measures under Art. 16, such as remittances to designated persons, all remittances to North Korea and certain Russia- and Belarus-related transactions.¹⁹ Banks will not execute a payment until they confirm it needs no permission or that permission was obtained.¹⁹ Sanctions lists change often; check the MOF economic sanctions pages (as of October 2026).

Anti-Money Laundering (AML) Scrutiny: Proving Source of Funds to Japanese Banks

The Legal Basis: Criminal Proceeds Act, Gaitame Ho Identity Checks and FSA AML/CFT Guidelines

FEFTA Art. 18 requires banks to verify your identity (name, address or residence, and date of birth) for overseas payments over ¥100,000 equivalent.¹¹¹ The bank may refuse the transaction until you comply.¹

The Criminal Proceeds Act adds checks on purpose and occupation for specified transactions, including cash transactions over ¥100,000 that accompany a remittance.¹²¹³ For high-risk transactions over ¥2M (for example, counterparties in Iran or North Korea, or foreign politically exposed persons), the institution must also verify your assets and income.¹²¹³

Beyond those checks, scrutiny is risk-based. The FSA AML/CFT Guidelines, revised and applied from 31 March 2026, require institutions to risk-rate every customer and apply enhanced due diligence to higher-risk ones, including information on source of funds (Shikingen 資金源).¹⁹

Documents to Prepare by Source of Funds

No statutory list of source-of-funds documents exists. The MOF confirms that banks may ask about the sender and recipient, the purpose of the transaction and related documents.⁹ The table lists documents commonly requested in practice and is illustrative only.

Source of funds	Commonly requested evidence
Salary savings	Withholding tax slips (Gensen Choshu-hyo 源泉徴収票), bank statements
Property sale	Sales contract, real estate registration record, capital gains tax return
Retirement allowance	Withholding slip for retirement income (退職所得の源泉徴収票)
Inheritance	Estate division agreement (Isan Bunkatsu Kyogisho 遺産分割協議書), inheritance tax return
Securities sale	Annual trade report (Nenkan Torihiki Hokokusho 年間取引報告書), sale confirmations
Pension lump sum	Japan Pension Service payment notice
Purpose of the transfer	Overseas lease or purchase contract, visa or employment contract abroad

Delays, Holds and Rejections: What to Expect

A transfer can be held while the bank reviews it. Banks may refuse to proceed until identity is verified, and the MOF warns that remittances may be delayed or not processed when information is inconsistent or insufficient.¹⁹

The Common Reporting Standard (CRS): How the NTA and Foreign Tax Authorities Share Data

How CRS Works in Japan: Reporting Since 2018

The CRS (Kyotsu Hokoku Kijun 共通報告基準) is the OECD standard for automatic exchange of financial account information. Since 1 January 2017, anyone opening an account at a Japanese financial institution must submit a self-certification stating their country of residence, and institutions report specified non-residents’ accounts to the tax office by 30 April each year from 2018.¹⁶⁷ The NTA then exchanges the data with partner jurisdictions under tax treaties.¹⁶⁷

Reporting institutions include banks, insurers, securities firms and certain investment entities, and funds transfer providers at least from 1 January 2026.⁷²⁵ Reported data includes your name, address, country of residence, foreign tax identification number, account balance and annual income such as interest and dividends, but not your My Number.⁷

An amended CRS applies from 1 January 2026, adding items such as whether a valid self-certification was provided and the account type, with reports and exchanges under the new rules from 2027.¹⁶⁷²⁵ The NTA states that more than 100 jurisdictions exchange information under CRS (as of October 2026).⁷

Both Directions: Your Japanese Accounts Abroad, Your Foreign Accounts in Japan

Once you are resident abroad and have updated your Japanese institution, your Japanese accounts become reportable to your new country if it exchanges with Japan; CRS residence follows the foreign country’s tax law.²⁵ In the other direction, an account you open abroad while still resident in Japan may be reported to the NTA.²⁵

The United States does not participate in CRS; it uses its own FATCA regime.⁸ The OECD lists the Philippines, Viet Nam, Sri Lanka, Nepal and Cambodia among jurisdictions without a first exchange date (as of October 2026).⁸ Whether Japan sends data to a given country also depends on Japan’s own list of reportable jurisdictions.

Updating Your Self-Certification When You Move

When your country of residence changes, you must give each institution a change notice (Ido Todokedesho 異動届出書) stating the new and previous country, by the day on which 3 months have passed since the change.²⁵ Holders of accounts opened before 2017 may be asked for a voluntary self-certification (Nin’i Todokedesho 任意届出書).²⁵

CRS does not create a new tax. It reveals accounts to your country of residence, which applies its own rules.

Exchange Rate Timing and Currency Risk Management (JPY Hedging)

Where the Real Cost Hides: FX Spread vs. Stated Fee

The quoted fee is rarely the whole cost. Japanese banks usually convert at a telegraphic transfer selling rate (TTS) above their middle rate (TTM), and the gap acts as a charge. Compare the total delivered in the destination currency, after all charges.

Staging Conversions and Holding Foreign Currency Deposits

Converting in stages spreads exchange-rate risk at the cost of more transactions; this is a general idea, not a recommendation. Foreign currency deposits (Gaika Yokin 外貨預金) are outside Japan’s deposit insurance, which protects ordinary deposits up to ¥10M of principal plus interest per depositor per institution.²⁶

Tax Note: FX Gains on Foreign Currency Deposits

Exchange gains are realised when foreign currency is spent or converted, not only when it is changed back into yen. NTA Q&As state that using dollar deposits to buy a building abroad, or exchanging dollars into euros, realises a gain a Japan resident must recognise as taxable income.²⁷ Re-depositing the same currency at the same institution is not a realisation; for moves between institutions, ask a Zeirishi.²⁸

Timing relative to departure can matter, because tax residency affects how Japan taxes the gain.

Step-by-Step Large Transfer Execution Checklist and Timeline

The flowchart shows which rules each transfer triggers.

flowchart TD
    A["Planning to move money out of Japan"] --> B{"Carrying cash, cheques or securities over ¥1M?"}
    B -- "Yes" --> C["File the customs declaration before departure"]
    B -- "No: sending electronically" --> D{"Amount of this single transfer"}
    D -- "¥1M or less" --> E["Any channel, including Type 2 (Type 3 only up to ¥50,000), identity check over ¥100,000"]
    D -- "Over ¥1M" --> F["Bank or Type 1 provider, institution files the Overseas Remittance Statement"]
    F --> G{"Over ¥30M and you are a FEFTA resident?"}
    G -- "Yes" --> H["You file the Art. 55 payment report after the payment"]
    G -- "No" --> I["No Art. 55 report"]

Items marked “practical advice” are not legal requirements.

Timing	Action	Basis
T-6 months	Choose channels; check any provider’s type on the FSA registry; work out your FEFTA status at the time of each planned transfer	FSA registry; MOF circular2017
T-3 months	Gather source-of-funds documents; ask whether your My Number is confirmed for the sending account and what changes once you are a non-resident	MOF leaflet; Remittance Statement Act93; practical advice
T-2 months	Send a small test transfer to confirm beneficiary details	Practical advice
T-1 month	Execute large transfers while resident and reachable at a Japanese phone number and address	Practical advice
Within 10 days (paper) or 20 days (online) after any single payment over ¥30M	File the Art. 55 report if you are a FEFTA resident	Reporting ordinance; BOJ56
Departure day	Declare cash and instruments over ¥1M at customs	FEFTA Art. 19; Customs115
Within 3 months of changing residence	Submit the CRS change notice to each Japanese institution	NTA leaflet25

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The transfer rules are nationality-neutral, apart from the FEFTA residency test, which uses nationality-based presumptions.¹⁷ Foreign residents usually become FEFTA non-residents on departure, so whether a large transfer needs an Art. 55 report can depend on making it before or after leaving.¹⁷⁵¹⁸

Point	Japanese citizens	Foreign residents
FEFTA status after leaving	Resident unless leaving to work abroad or for 2 years or more17	Usually non-resident once no longer working or living in Japan17

Foreign residents should settle their residence status before leaving. A Special Re-entry Permit (Minashi Sainyukoku みなし再入国許可) is valid for 1 year from departure, or until the period of stay ends if sooner, and cannot be extended from abroad.²⁹³⁰ The Immigration Services Agency directs anyone planning to return after more than 1 year to obtain a standard Re-entry Permit (Sainyukoku Kyoka 再入国許可) before leaving; the risks to Permanent Residence are explained in the guide to departure rules for Japanese citizens and foreign residents.³⁰

A pension lump-sum withdrawal (Dattai Ichijikin 脱退一時金) cannot be claimed while you still have an address in Japan, and claiming it means all earlier insured periods stop counting as pension periods.³¹ Read the guide to the lump-sum pension withdrawal before claiming, and the guide to receiving Japanese pension abroad for regular payments.

Common Pitfalls & Regulatory Compliance Risks

• Treating ¥1M as a legal cap. It is the Type 2 provider cap only.²¹⁰
• Splitting transfers to avoid scrutiny. Identity thresholds look through obvious splitting, and institutions report suspicious patterns.¹³¹²
• Missing the Art. 55 report, including for transfers to your own account. File within 10 days on paper or 20 days online.⁵⁶¹⁸
• Carrying over ¥1M undeclared. Declare at customs before departure.¹⁵¹
• Waiting until after departure. Practical advice: non-resident restrictions and lost SMS passcodes can block transfers.
• Using unregistered or informal channels. Use a bank or a provider on the FSA registry.²²⁰
• Not updating your CRS self-certification. File the change notice within 3 months.²⁵
• Funding a relative’s foreign account as if tax-free. It may be a gift; ask a Zeirishi.

See also

Japan exit procedures

• My Number Card When Moving Abroad: Updated 2024–2026 Rules: what happens to the My Number your bank uses to confirm the account behind each remittance notice.
• How to Appoint a Japanese Tax Representative (Nohzei Kanrinin): the agent who can deal with the tax office for you after you leave.
• Moving-Out Notification (Tenshutsu-todoke) When Leaving Japan: the city hall filing that ends your Japanese address, which matters for remittance notices and the pension lump sum.

Foundations and frameworks

• Temporary Absence vs. Emigration from Japan: Tax & Legal Status: how domicile and length of stay decide your status, separately from the FEFTA tests above.

References & Official Sources

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Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. e-Gov 法令検索 (Digital Agency), 外国為替及び外国貿易法 (Foreign Exchange and Foreign Trade Act, Act No. 228 of 1949), Arts. 1, 16, 17, 18, 18-2, 18-3, 19, 55, 71 and Supplementary Provisions (effective 1 April 1998), accessed October 2026, https://laws.e-gov.go.jp/law/324AC0000000228 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹

2. e-Gov 法令検索, 資金決済に関する法律 (Payment Services Act, Act No. 59 of 2009), Arts. 36-2, 37, 40-2, accessed October 2026, https://laws.e-gov.go.jp/law/421AC0000000059 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²

3. e-Gov 法令検索, 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律 (Act No. 110 of 1997), Arts. 2, 3, 4, 4-2 to 4-5, accessed October 2026, https://laws.e-gov.go.jp/law/409AC0000000110 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹

4. e-Gov 法令検索, 同法施行令 (Cabinet Order No. 363 of 1997), Arts. 2, 3, 7, 8, 9-9, accessed October 2026, https://laws.e-gov.go.jp/law/409CO0000000363 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

5. e-Gov 法令検索, 外国為替の取引等の報告に関する省令 (Ministerial Ordinance on Reports on Foreign Exchange Transactions, MOF Ordinance No. 29 of 1998), Arts. 1 to 3, accessed October 2026, https://laws.e-gov.go.jp/law/410M50000040029 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³

6. Bank of Japan, International Department, “外為法の報告制度について” (page dated April 2026), accessed October 2026, https://www.boj.or.jp/about/services/tame/t_seido.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

7. National Tax Agency, “非居住者に係る金融口座情報の自動的交換のための報告制度について” (令和7年6月, for use from 1 January 2026), https://www.nta.go.jp/taxes/shiraberu/kokusai/crs/pdf/0025006-044-03.pdf (English: https://www.nta.go.jp/taxes/shiraberu/kokusai/crs/pdf/0025006-044-03_en.pdf) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

8. OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, “Status of commitments for the automatic exchange of financial account information” (last update 30 September 2026), https://www.oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/aeoi-commitments.pdf ↩ ↩² ↩³

9. Ministry of Finance, “金融機関等で取引を行う皆さまへ ～外為法に基づく送金・送金の受領に係る確認について～”, July 2025, https://www.mof.go.jp/policy/international_policy/gaitame_kawase/gaitame/economic_sanctions/gaitame_leaflet.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

10. e-Gov 法令検索, 資金決済に関する法律施行令 (Cabinet Order No. 19 of 2010), Art. 12-2, accessed October 2026, https://laws.e-gov.go.jp/law/422CO0000000019 ↩ ↩² ↩³ ↩⁴ ↩⁵

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