Regarding registration and license tax for financial instruments business

Hello. This is Takahashi from Support Administrative Scrivener Corporation. 

Financial products trading business is divided into the following four types depending on the type of activity performed.

①Type 1 Financial Instruments Transaction Business 
②Type 2 Financial Instruments Transaction Business
③Investment management business
④Investment advisory/agency business 

This time, we will introduce the issues that occur when registering new or changing registrations for these financial instruments trading businesses.
I will explain about registration and license tax.

Generally, the registration and license tax isNew registration or change registrationOccurs when doing this.

New registration or change registrationis required in the following cases:

A: When becoming a new financial instruments business operator.

B. When a financial instruments business operator changes the type of business.

 Example: When a Type 2 Financial Instruments Business Operator newly engages in investment advisory/agency business, etc.

C. When adding electronic recruitment handling operations.

D. When a Type 2 Financial Instruments Business Operator adds high-speed trading activities.

　 (Limited to cases where Type 1 financial instruments trading business and investment management business are not conducted)

(Reference: Article 31, Paragraph 4 of the Financial Instruments and Exchange Act)

However, registration and license tax will not be charged in the following cases:

α In the case of B above, the type of workDeleteIf you do.

 　 Example: When a financial institution that engages in Type 2 financial instruments business and investment advisory/agency business discontinues only the investment advisory/agency business.

β In case of D above

(Reference: Article 25 Appended Table 1 of the Registration and License Tax Act)

We provide support for new financial instruments business registration and various changes.

If you would like to register as a financial instruments business or are having trouble making changes, please contact us.

Please contact us (free consultation).