specified account; designated account
A type of securities account in Japan that simplifies tax reporting by allowing the brokerage to calculate and report capital gains and losses on behalf of the investor.
If you open a specified account, filing your tax return becomes easier.
一般口座 is a regular securities account where the investor must calculate and report capital gains themselves, unlike 特定口座 which offers tax-reporting convenience.
A subtype of 特定口座 where tax is withheld at source, further simplifying the investor's tax obligations.
Compound of 特定 (specified) + 口座 (account), a modern financial term.