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作成日:
通関業者による記録保存
委員会:
物流・貨物輸送進捗:
新規輸入者と通関業者に適用される保存期間は、完全には整合していない。関税局に対する説明において、輸入者の保存義務が、通関業者に通関業務に関する帳簿および所定の書類の保存が義務付けられている期間を超える場合があることが指摘された。その結果、輸入者が事後調査、原産地調査、課税価格の分析および自主的な修正に必要な申告関連記録にアクセスできなくなるおそれがある。
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作成日:
サステナビリティ
委員会:
物流・貨物輸送進捗:
新規物流部門は世界中で活動しており、カーボンニュートラル社会の実現に向けて大きな役割を担っている。日本では一定の進展があるものの、EBCは、改善の余地がまだ十分にあると考えている。同時に、多くの政策がグローバルに決定されていることを十分に認識している。
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作成日:
Enhancement of the NISA framework and tax regime
委員会:
Asset Management進捗:
新規Since its launch in January 2024, the New NISA has delivered significant results as the cornerstone of Japan's asset-building policy aimed at accelerating the shift "from savings to investment." Since the introduction of the new scheme, the number of NISA accounts has increased steadily, and the government's target for cumulative investment purchases has been achieved ahead of schedule. Interest among individual investors in long-term asset building has grown substantially, accompanied by a gradual shift of household financial assets from cash and deposits into investments. As a result, long-term, regular, and diversified investing has begun to take root more broadly among Japanese households. These achievements can largely be attributed to the reforms introduced under the New NISA, including the establishment of a permanent tax-exempt regime, removal of time limit on tax-exempt holdings, and introduction of a lifetime investment allowance, all of which have created an environment in which individuals can pursue long-term asset building with greater confidence.Nevertheless, as the use of the New NISA continues to expand, several challenges have emerged that need to be addressed in order to further enhance the quality and effectiveness of the scheme. First, although the number of NISA accounts has increased significantly, a considerable number of accounts remain inactive or are used only to a limited extent. In addition, while public awareness of the scheme has improved, the level of understanding of long-term investing and risk diversification remains uneven. Further efforts are therefore needed to promote active utilization of the scheme and to strengthen financial literacy so that more individuals can engage in sustained asset building. Second, investment flows have become heavily concentrated in low-cost equity index funds, particularly those tracking global and U.S. equity markets, leaving room for improvement from the perspective of investment diversification and product diversity, both of which are fundamental objectives of the scheme. Moreover, because the current framework has largely been designed around publicly offered investment trusts, it does not fully reflect the characteristics of today's increasingly diverse investment products. Going forward, while preserving the core principles of long-term, regular, and diversified investing, the institutional and tax framework should be enhanced by expanding the range of eligible designated indices under the Instalment Investment Quota (“Tsumitate Toushi-Waku”), broadening eligible investment products to include active ETFs, and reviewing the permitted uses of derivatives, thereby providing investors with a wider range of investment choices.Looking ahead, it is important to continue developing the New NISA as a key pillar supporting the long-term asset building of every individual in Japan. This will require further strengthening financial and investment education to reinforce long-term, regular, and diversified investing, promoting greater diversity in investment products, and establishing a policy framework capable of meeting the evolving and diverse needs of investors. Through these efforts, Japan should promote stable household asset formation while facilitating the smooth allocation of a broader range of household assets into the capital markets, thereby advancing the realization of Japan's vision as a leading asset management nation and supporting the continued development of its asset management industry and capital markets.(Kindly contributed by International Bankers Association of Japan)






