SE-9/PJ/2026 sets the procedure for DJP requests for bank and financial data

TaxSE-9/PJ/2026Effective: July 16, 2026

Issued 16 July 2026 to implement PMK 108/2025, SE-9/PJ/2026 is DJP's internal guideline for requesting account information, balances and transaction details from banks and other financial institutions for tax purposes. DJP has publicly clarified it applies to all taxpayers, not only high-net-worth individuals.

Key points

Issued 16 July 2026; full title concerns the procedure for requesting information, evidence, or clarification (IBK) under financial-information access for tax purposes.
Implements PMK 108/2025, which overhauled the rules on tax access to financial information.
Requests may be triggered by compliance supervision, routine or special audits, collection (including account blocking), objections, appeals, or criminal tax investigations.
Requestable data includes account holder identity, account number, end-of-period balance, and transaction detail where needed.
Covers banks, capital market entities, insurance companies, and other institutions holding client financial assets.
Requests must be signed by an authorized official (Director General, regional head, or local tax office head, depending on jurisdiction); institutions must respond within 14 working days.
DJP has stated publicly that this is not a measure targeted at wealthy taxpayers specifically — it applies to any taxpayer under one of the trigger processes above.

What this means for Japanese companies

If your entity is selected for a compliance review, an audit, or a collection action, DJP now has a documented, time-bound channel (14 working days) to obtain your bank account details directly from your bank — not only through what you submit. This raises the value of keeping your own bank records reconciled to your books before a review starts, so that any figures DJP obtains independently match what you have already reported. It also underscores why the representative rules under PMK 44/2026 matter: whoever holds your power of attorney will be the one fielding correspondence tied to this process.

Sources

This page summarises publicly available information for orientation. It is not tax, legal, or accounting advice, and regulations change. Verify against the linked primary sources and contact us before acting on anything here.

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