Common Reporting Standard (CRS)
Under the Common Reporting Standard (CRS), which came to effective in 1 January 2017 in Japan, Mizuho Trust & Banking Co., Ltd.(“MHTB”), is required to request you to provide us with your foreign status, including, but not limited to, country of residence for tax purposes, date of birth (individuals only) and foreign tax identification number.
For CRS regulations in Japan, please visit National Tax Agency of Japan's website where relevant materials are available in English. If you have any queries in relation to the CRS and your tax matters, please consult your tax advisor or the local tax authority.
1. For customers who intend to open or have opened a financial account with a MHTB branch located in Japan, please click the link below to download the CRS Self–Certification form.
- CRS Self–Certification Form (for Individual Customers) (PDF/135KB)
- CRS Self–Certification Form (for Entities) (PDF/307KB)
A. If you are a Specified U.S. Person (U.S. citizen, U.S. resident or U.S. entity) under FATCA, you are required to submit the Mizuho Substitute Form W–9_for_Entities_Individuals(PDF/322KB), attaching it to your CRS Self–Certification Form. Do NOT use IRS Form W–9 here. Please consult your tax advisor for further details.
B. If you are a Passive NFE under CRS with a Controlling Person(s) (natural person(s) only), you are required to provide information regarding the Controlling Person(s) by submitting a CRS Self–Certification Form for Individual Customers, attaching it to your CRS Self–Certification Form for Entities.
C. If you are a Passive NFFE (entity primarily engaged in investment) under FATCA and have one or more Controlling Person(s) (natural person(s) only) who is a Specified U.S. Person under FATCA, you are required to submit the Mizuho Substitute Form W–9_for_Entities_Individuals(PDF/322KB) for the Controlling Person, attaching it to the CRS Self–Certification Form for Individual Customers aforementioned in B. Do NOT use IRS Form W–9 here.
Please consult your tax advisor for further details.
2. Please send the following documents via (air) mail:
A. Signed PDF of your CRS Self–Certification Form; and
B. A copy of documentary evidence to substantiate your name, address, date of birth (individuals only), and the tax residency declared in your CRS Self–Certification Form.
3. Delivery address:
MHTB branch located in Japan where your account(s) is held.
4. To view this notice and obtain the CRS Self–Certification Form in Japanese, please visit below:
If you have any questions, please contact the branch where your account is held.
If you have already submitted valid certification to your MHTB branch in Japan, please disregard this notice.
We appreciate your cooperation in helping us to fulfil our obligations under Japan's CRS.