Found two great threads on Reddit by the legendary u/starkimpossibility about tokutei kouza and when/why to declare investment income.
https://www.reddit.com/r/JapanFinance/c ... _accounts/
https://www.reddit.com/r/JapanFinance/c ... nt_income/
Tokutei kouza guide/info
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Tokutei kouza guide/info
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eMaxis Slim Shady
eMaxis Slim Shady
Re: Tokutei kouza guide/info
Great article, I added a link to it from https://retirewiki.jp/wiki/Securities_account_types too