Bank of Japan Payments

Japanese: 日本銀行納付金 - にほんぎんこうのうふきん

The accounting surplus (profit) paid by the Bank of Japan to the government. The Bank of Japan must pay the entire amount remaining after deducting the statutory reserve (5% of the surplus to cover losses and prepare for dividends), separate reserves, and dividends (maximum 5% per year) from the surplus for each fiscal year to the government (general account) within two months of the end of that fiscal year (Article 39 of the Bank of Japan Act). This full payment system is based on the idea that the Bank of Japan's surplus, which comes from its monopoly on issuing banknotes, should in principle belong to the national treasury.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

日本銀行が政府に納付する経理上の剰余金(利益金)。日銀は毎年度の剰余金から法定準備金(損失塡補（てんぽ）および配当準備のため，剰余金の5％)，別途積立金，配当金(最高年5％)を差し引いた残額を当年度末後2ヵ月以内にすべて政府(一般会計)に納付しなくてはならない(日本銀行法39条)。こうした全額納付金制度は，銀行券の独占的発行に由来する日銀の剰余金は原則として国庫に帰属すべきであるという考え方に基づいている。

出典　株式会社平凡社世界大百科事典第２版について　情報

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