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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
January 15, 2019
April 1, 2020
April 1, 2021
December 1, 2021
January 25, 2022
March 25, 2022
April 26, 2022
September 1, 2022
November 1, 2022
January 15, 2024

Only the original Japanese texts of the Rules have legal effect, and the translations are to be used solely as reference materials to aid in the understanding of the Rules. The latest amendments to the Rules are not necessarily reflected in a timely manner. The Bank of Japan is not responsible for the accuracy, reliability or currency of the translations, or for any consequence resulting from use of the information in this website.


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 29Deleted
  • 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 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(Treatment of 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 the Direct Participant's Account)
  • Article 7(Transfer Relating to Special Taxable JGSs and Change in Interest Distribution)


Classifications and Subdivisions

Attachment to Supplementary Provisions

Special Taxable Classifications and Subdivisions