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For Large Investors

List of ETFs Subject to Statistics, Indicative NAV / PCF Publication, Type of Governing Law, Creation and Redemption information.

ETF Database (As of December 29, 2023) icon-xls
(note)
  • ･This document is updated annually in principle. In cases such as new listings or delistings, the information will also be updated as needed.

Types of issues by governing law

Types of issues by governing law are as below.

Type of Governing Law Type of Taxation
Physical Creation/Physical Exchange-type
(Order for Enforcement of Investment Trust Act Enforcement Ordinance of the Investment Trust Act, Article 12, Item 2-type) 		Specified Stock Investment Trust
(Special Taxation Measures Act, Article 3-2)
(Same as above) Securities Investment Trust other than Public and Corporate Bond Investment Trust
(Special Taxation Measures Act, Article 9-5)
(Same as above) Listed Securities Investment Trust
(Special Taxation Measures Act, Article 9-4-2)
Cash Creation/ Physical Exchange-type
(Enforcement Ordinance of the Investment Trust Act, Article 12, Item 1-type)		 Specified Stock Investment Trust
(Special Taxation Measures Act, Article 3-2)
(Same as above) Securities Investment Trust other than Public and Corporate Bond Investment Trust
(Special Taxation Measures Act, Article 9-5)
(Same as above) Listed Securities Investment Trust
(Special Taxation Measures Act, Article 9-4-2)
Cash Creation/Cash Redemption-type
(Enforcement Ordinance of the Investment Trust Act Article 8-type)		 Listed Securities Investment Trust
(Special Taxation Measures Act, Article 9-4-2)
Trust Act Specified Beneficiary Certificate Issuer Trust
(Corporate Tax Act, Article 2, Item 29, Sub-item c)
(note)
  • ･According to the governing law type, the accounting handling of dividend profits, redemption (exchange, partial cancellation) differs. Please confirm such details with the relevant auditor or accountant.