Payments and Markets

Home > Payments and Markets > JGB Book-Entry System > Rules Concerning the JGB Book-Entry System

Rules Concerning the JGB Book-Entry System

Effective from:
January 27, 2003
Amended:
  • April 1, 2003
  • April 18, 2003
  • May 12, 2003
  • October 3, 2003
  • March 1, 2004
  • April 1, 2004
  • July 1, 2004
  • July 30, 2004
  • September 13, 2004
  • March 7, 2005
  • April 1, 2005
  • April 3, 2006
  • July 10, 2006
  • December 26, 2006
  • February 19, 2007
  • March 26, 2007
  • April 1, 2007
  • April 9, 2007
  • September 30, 2007
  • October 1, 2007
  • December 19, 2007
  • January 7, 2008
  • September 1, 2008
  • December 1, 2008
  • January 5, 2009
  • February 4, 2009
  • September 15, 2009
  • October 15, 2009
  • June 1, 2010
  • June 28, 2011
  • July 1, 2011
  • November 16, 2011
  • April 2, 2012
  • April 16, 2012
  • January 1, 2013
  • April 12, 2013
  • May 7, 2013
  • October 3, 2013
  • January 1, 2015
  • July 1, 2015
  • October 13, 2015
  • December 21, 2015
  • January 1, 2016
  • February 15, 2016
  • December 12, 2016
  • March 1, 2017
  • March 21, 2017
  • June 30, 2017

This translation is based on the Japanese original, prepared for reference purposes only. The BOJ will not be responsible for the accuracy or the completeness of the translation. Also, the latest amendments to the Rules are not necessarily reflected in a timely manner. The only authentic text is the Japanese one.

Contents

Chapter I General Provisions

  • Article 1(Purpose)
  • Article 2(Definitions)
  • Article 2-2(Business Hours Relating to Application, etc., Made via the BOJ-NET)
  • Article 3(Approval of Issuer)
  • Article 4(Notice of Non-Acceptance of JGSs Designated by the Minister of Finance)

Chapter II Participants and Accounts

  • Article 5(Documents to Be Submitted upon Establishment of Direct Participant's Account, etc.)
  • Article 6(Classifications and Subdivisions)
  • Article 7(Establishment of Classifications of Direct Participant's Account)
  • Article 8(Notification of Change in Name, etc., of Participants, etc.)
  • Article 9(Customer without Agreement)
  • Article 10(Customer's Account of Quasi Co-Owner)

Chapter III Transfer, etc.

  • Article 11Deleted
  • Article 12Deleted
  • Article 13(Participant's Account in which New Description or Record Is Made)
  • Article 14Deleted
  • Article 15(Submission by Paying Person of Documents Relating to New Description or Record, etc.)
  • Article 16(Submission by the Direct Participants of Documents Relating to Transfer, etc.)
  • Article 17(Prohibition of Transfer)
  • Article 18(Notice to the Direct Participant of Matters Relating to Account to which Transfer Is Made)
  • Article 19Deleted
  • Article 20(Subdivisions in which Description or Record Relating to Separation or Consolidation Shall Be Made)
  • Article 21Deleted

Chapter IV Distribution of Principal and Interest

  • Article 22(Distribution of Principal)
  • Article 23(Distribution of Interest)
  • Article 24(Adjustment of Distribution Amount of Principal or Interest)

Chapter V Fees

  • Article 25(Fees)

Chapter VI Treatment Relating to Other Tax Affairs

  • Article 26(Confirmation of Grounds for Tax Exemption)
  • Article 27Deleted
  • Article 28Deleted
  • Article 29(Refund or Additional Collection of Income Tax Accompanied by Calculation for Division)
  • Article 30(Treatment When Book-Entry JGSs to Be Described or Recorded in Proprietary ledger III or Proprietary ledger IV Are Described or Recorded in Proprietary ledger I or Proprietary ledger II)
  • Article 31(Substitution, etc., of Tax-Related Books by Transfer Account Book)
  • Article 32(Submission of Tax-Related Documents)

Chapter VII Treatment of Deposit ( kyotaku ) of Book-Entry JGSs

  • Article 33(Application for Transfer, etc., to Customer's Account of Public Deposit Office)
  • Article 33-2(Notice of Confirmation of Depositor)
  • Article 34(Application for Transfer, etc., by Public Deposit Office)
  • Article 34-2(Application for Obliteration, etc., by Public Deposit Office Accompanied by Retirement by Purchase)
  • Article 35(Presentation or Notice of Classifications and Subdivisions of Customer's Account of Public Deposit Office)
  • Article 35-2Deleted

Chapter VII-II Treatment of Book-Entry JGSs as Collateral for the Japanese government

  • Article 35-3(Application for Transfer, etc., to Customer's Account of Government Agency)
  • Article 35-4(Notice of Confirmation of Provider of Book-Entry JGSs as Collateral for the Japanese government)
  • Article 35-5(Application for Transfer, etc., by Government Agency)
  • Article 35-6(Application for Obliteration, etc., by Government Agency Accompanied by Retirement by Purchase)
  • Article 35-7(Presentation or Notice of Classifications and Subdivisions of Customer's Account of Government Agency)

Chapter VIII Treatment Relating to Attachment, etc., of Book-Entry JGSs

  • Article 36(Treatment When Attachment Order Relating to Book-Entry JGSs Is Served)
  • Article 37(Treatment upon Notice of Withdrawal, etc., of Claim for Attachment Order Relating to Book-Entry JGSs)
  • Article 38(Application for Transfer, etc., Relating to Book-Entry JGSs Subject to Attachment Order)
  • Article 39(Treatment When Date of Redemption or Interest Payment Date of Book-Entry JGSs Subject to Attachment Order Becomes Due)

Chapter IX Miscellaneous Provisions

  • Article 40(Certification of Balance)
  • Article 41(Submission of Reports)
  • Article 42(Method of Description of Issues of Separated JGSs)
  • Article 43(Transitional Measures Concerning Notice of Individual Number or Corporate Number)

Supplementary Provisions

  • Article 1(Date of Enforcement)
  • Article 2(Special Exception of Book-Entry JGSs)
  • Article 3(Submission of Documents Relating to Description or Record in Transfer Acceptance Book in Respect of Special JGSs)
  • Article 4(Suspension Period for Description or Record in Transfer Acceptance Book Relating to Special JGSs)
  • Article 5(Special Taxable Classifications and Subdivisions)
  • Article 6(Establishment of Special Taxable Classifications of Direct Participant's Account)
  • Article 7(Transfer Relating to Special Taxable JGSs and Change in Interest Distribution)

Attachment

Classifications and Subdivisions

Attachment to Supplementary Provisions

Special Taxable Classifications and Subdivisions