June 11, 2013
Financial Services Agency
Ministry of Finance
National Tax Agency

Statement between the U.S. and Japanese Authorities to Facilitate U.S. FATCA Implementation

The Authorities of Japan (the Financial Services Agency, the Ministry of Finance and the National Tax Agency, etc.) and the U.S. Department of the Treasury have released the “Statement of Mutual Cooperation and Understanding between the U.S. Department of the Treasury and the Authorities of Japan to Improve International Tax Compliance and to Facilitate Implementation of FATCA (the Foreign Account Tax Compliance Act of the United States)”.

This Statement clarifies the detail of cooperation between the U.S. Treasury and Japanese authorities as well as procedures to be taken by Japanese financial institutions regarding implementation of the FATCA, while reducing burdens on Japanese financial institutions, in line with the “Joint Statement from the United States and Japan Regarding a Framework for Intergovernmental Cooperation to Facilitate the Implementation of FATCA and Improve International Tax Compliance”(released on 21st June 2012).


Financial Services Agency
Tel +81-(0)3-3506-6000(main)
Office of International Affairs, Planning and Coordination Bureau
(ext. 3877)
Office for International Supervisory Affairs, Supervisory Bureau
(ext. 3875)
Ministry of Finance
Tel +81-(0)3-3581-4111(main)
International Tax Policy Division, Tax Bureau
(ext. 2454, 5919)

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