Starting from October 1, 2023, with the introduction of the qualified invoice retention method (so-called invoice system) as a purchase tax credit method for consumption tax, Wataru (customers of sales customers) who conduct delivery settlement in commodity futures trading on the Osaka Exchange and Tokyo Mercantile Exchange will be limited to eligible invoice issuers.

For customers who plan to deliver physical goods in commodity futures trading, please understand in advance.

For the revision of Japanese delivery rules, please refer to the website and packaging instructions of the Exchange Group.