CFP Japan Practice Questions - CFP Certification Examination (JAFP, Japan) Exam

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In Japan, interest from a listed corporate bond received by an individual is generally taxed under which regime as of 2026?

Fully tax-exempt for residents 総合課税 (aggregate taxation) at progressive rates only 申告分離課税 (separate self-assessment taxation) at 20.315% including reconstruction surtax, with 源泉徴収 withholding Flat 10% withholding with no surtax

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申告分離課税 (separate self-assessment taxation) at 20.315% including reconstruction surtax, with 源泉徴収 withholding

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