Annual transaction reports, acquisition-cost records, dividend statements, what to download before leaving a broker, and retention.
Keep annual transaction reports, acquisition-cost records, and dividend statements independently of any single broker — you need them for filing, loss carryforward, departure, inheritance, and home-country reporting.
Three records matter most. The annual transaction report (年間取引報告書) summarises your year’s realised trades and is the basis for tax filing in a specified-without-withholding or general account. Acquisition-cost records establish the cost basis that determines your taxable gain — critical for general accounts, foreign accounts, and any manual calculation. Dividend statements document income received and any tax withheld.
For foreign-currency holdings, also record the exchange rates used, since both the asset price and the FX rate affect your yen gain. These records support offsets, loss carryforward, and any foreign tax credit.
Download key documents before you close an account, change brokers, or leave Japan. Once an account is closed or you become non-resident, access to historical statements can become difficult, and you may still need them years later for a tax authority, an inheritance, or home-country reporting. Save annual reports, acquisition-cost detail, dividend statements, and confirmation of holdings.
When changing your NISA institution, remember that existing holdings usually stay at the old broker in that NISA relationship, so keep the old broker’s records too. When leaving Japan, get the broker’s written departure procedure and download everything first.
Do not rely on a broker keeping your records available indefinitely — statements can be purged, interfaces change, and access ends when an account closes. Build a simple habit: each year, download the annual report and statements to your own storage, keep a running record of acquisition costs, and back it up.
For cross-border situations, keep records in a form usable by both Japanese and home-country tax preparers, including yen and, where relevant, foreign-currency figures. Good records turn a stressful filing, departure, or inheritance into a routine one.
Brokerage (NISA/iDeCo) · Rakuten Securities
A leading low-cost brokerage for NISA and index-fund investing, integrated with Rakuten points and Rakuten Bank.
Fees: Many domestic funds and trades are low- or no-commission — verify current fee schedule.
Brokerage (NISA/iDeCo) · SBI Securities
Japan’s largest online brokerage by accounts, with a very broad low-cost fund lineup and full NISA/iDeCo support.
Fees: Many trades and funds are low- or no-commission — verify current fee schedule.
Brokerage (NISA/iDeCo) · Monex
An established online brokerage often chosen for US-stock access and research tools, with NISA and iDeCo support.
Fees: Commissions vary by product; some funds/trades are low-cost — verify current schedule.
NISA is a benefit for residents. When you lose Japanese tax residency you generally cannot keep contributing, and brokerages differ on whether the account is closed, frozen, or must be sold — some allow a temporary overseas-resident continuation for limited periods. Because the tax treatment of unwinding matters, plan your exit before building a large balance and ask your brokerage about their specific offshore policy.