Tokutei account vs General account?

[RMA]

Thank you for clarification. I understand on dividends part. As for capital gains if the same are not expected to be more than JPY 200,000 a year then can one avoid paying taxes on them by using ippan (一般) accounts?

Yes, provided you meet all the conditions of my earlier post, you should not need to pay the national capital gains tax (15.315%). However you will likely have to file a residents tax return instead for the municipal capital gains tax (5%).

If you do decide to explore this, consider using a 特定口座（源泉徴収なし）rather than an 一般 account. Capital gains are much less predictable than dividends, so if you end up with profits over ¥200,000 (or a loss you want to carry over), the tax documents that come with the 特定口座 will make filing the 確定申告 easier.

Thank you for your explanation. So basically one should opt for general account over tokutei account only if they are expecting total income from all other sources to be less than JPY 200,000. Also in that case it would be better to go for 特定口座（源泉徴収なし）instead of general (一般) account as it will make filing the 確定申告 easier.

I wonder then what is the purpose of general (一般) account with Japanese brokerages like rakuten/sbi securities etc.? Why do they even have this option?

[TBS]

I wonder then what is the purpose of general (一般) account with Japanese brokerages like rakuten/sbi securities etc.? Why do they even have this option?

Some unlisted stocks can only be purchased in a general account, and it is easier to convert a general account from a personal holding to within a company structure (according to these articles).

[adamu]

I'm with SBI, and one of my investments, I think it was BNDX but my search-foo is failing right now, had a fundamental change. I think it was a change in the minimum ticker amount, aka how much the price can change at once, or something like that.

Anyway the result was that SBI moved it from Tokutei to Ippan, which was a bit unnerving. The part in the NISA was left untouched.