Amendments to Financial Instruments Business Regulations Published
Overview
The Financial Services Agency promulgated amendments to the Cabinet Office Order and notice governing the treatment of fixed assets and other items related to cancellable leases when calculating financial instruments business operators’ capital adequacy ratios. Comments were invited from July 31 to August 31, 2026, and 27 comments were received. The amendments and the Agency’s views on the public comments are provided in separate appendices. The amended order and notice were promulgated and took effect on October 30, 2026.
Key points
- The treatment of fixed assets and other items related to cancellable leases was established for calculating capital adequacy ratios.
- The public consultation received 27 comments.
- The amended Cabinet Office Order and notice were promulgated and took effect.
Overview
The Financial Services Agency promulgated the “Cabinet Office Order Partially Amending the Cabinet Office Order on Financial Instruments Business” and the “Order Partially Amending the Order Establishing Standards for Determining Whether the Capital Adequacy of Special Financial Instruments Business Operators and Their Subsidiaries, and Other Related Entities, Is Appropriate in Light of Their Assets and Other Holdings.”
The proposed amendments were published for public comment from July 31 through August 31, 2026. An overview of the comments and the Financial Services Agency’s views are in Appendix 1; the amendment details are in Appendices 2 and 3.
Details
The amendments establish the necessary provisions for the treatment of cancellable lease related items among the fixed assets and other items to be deducted from capital when calculating financial instruments business operators’ capital adequacy ratios.
The Cabinet Office Order and notice in this matter were promulgated on October 30, 2026, and took effect and applied on that date.