[Last updated: 1 January 2024, unless otherwise noted]

All information and materials submitted to the TSE and the KLFB or disclosed to the market in Japan must be prepared in, or translated into, the Japanese language (save for the listing on PRO-BOND MARKET).

Key differences in requirements for domestic companies

Listing requirements for domestic companies are generally the same as those for foreign companies. However, Japanese companies must prepare financial statements in accordance with Japanese GAAP or IFRS, whereas a foreign company may use the accounting standard in its home jurisdiction, subject to the approval of Japanese authorities.