Japan: Japanese government bonds, corporate and municipal bonds – revised forms


Clearstream Banking1 informs clients that effective


revised versions of the following forms related to the Japanese Bond Income Tax Exemption Scheme (J-BIEM) have been published by the Japanese National Tax Agency (NTA):

  • Application Form; and
  • Application Form for Amendment concerning Withholding Tax Exemption.

Impact on clients

The content of the forms remains the same, only the version has changed (October 2021 to June 2023).

All clients should use the revised J-BIEM tax forms for new applications to hold Japanese government bonds, corporate and municipal bonds in Clearstream Banking. 

Tax forms that have already been submitted are still valid until their expiry date.

Further information

The Market Taxation Guide – Japan will be updated in due course.

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.


1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG clients using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.