Children's NISA, scheduled to launch in January 2027, will have an annual investment limit of ¥600,000 and a tax-exempt holding limit of ¥6 million, with assets automatically transferred to adult NISA in the year the account holder turns 18.
The overview and key features of Children's NISA are explained, including its availability to children aged 0–17 and the use of the accumulation investment quota, which is designed for long-term, diversified investment and allows investment gains to be held tax-free. The annual investment limit is ¥600,000, while the tax-exempt holding limit is ¥6 million based on the purchase amount. Monthly contributions of around ¥50,000 are suggested as a guideline, and the tax-exempt holding period is unlimited. The scheme is primarily intended for funds held in the name of children aged 17 or younger, with potential uses after adulthood including the transfer of funds from parents and education expenses.
The differences from the former Junior NISA are also highlighted. Children's NISA is limited to products in the accumulation investment quota, namely investment trusts, and places greater emphasis on long-term asset formation. New investments under Junior NISA have ended, and its withdrawal rules also differ, so readers are cautioned not to confuse the two schemes.