Japan Housing Finance Agency - Japan

1	Founding Instrument(s) (with links if possible)	Act on the Japan Housing Finance Agency, Independent Administrative Agency https://laws.e-gov.go.jp/law/417AC0000000082 Act on General Rules for Incorporated Administrative Agencies https://www.japaneselawtranslation.go.jp/ja/laws/view/2754
2	Any additional or subsequent mandate or governance statements (not included in the above).	Not limited to these laws, amended laws and other related laws also applies.  Penal Code  Civil Code  Financial Instruments and Exchange Act  Companies Act  Act on Building Unit Ownership, etc.  Housing Loan Insurance Act  Act on Securitization of Assets  Act on Securement of Stable Housing for the Elderly  Act on Promotion of Entry of Japanese Businesses into Overseas Social Infrastructure Projects  Special Measures Act on Promotion of Countermeasures for Vacant Houses, etc.  Act on Special Financial Assistance and Aid for Coping with the Great Hanshin-Awaji Earthquake  Act on Special Financial Assistance and Aid for Coping with the Great East Japan Earthquake  Act on Promotion of Supply of Rental Housing for Persons Requiring Special Assistance in Securing Housing  Act on Promotion of Workers’ Asset Formation  Small and Medium-Sized Enterprise Retirement Allowance Mutual Aid Act  Act on the Improvement of Energy Consumption Performance of Buildings, etc.  Trust Act  Act on Concurrent Operation of Trust Business by Financial Institutions, etc.  Okinawa Development Finance Corporation Act  Special Measures Act on Acceptance of Foreign Capital from the International Bank for Reconstruction and Development, etc.  Special Measures Act on Credit Management and Collection Business
3	Ownership	100% Government of Japan
4	Legal status	Incorporated Administrative Agencies
5	Government accounting for stake	Pursuant to the Article 37 of Act on General Rules for Incorporated Administrative Agencies, Generally Accepted Accounting Principle (GAAP) applies.
6	Member bank accounting for stake	N/A
7	Government guarantee	Explicit government guarantee is provided on JHF Green Bond, a corporate bond issued by JHF to purchase green housing loans. There is no explicit support of the obligations of JHFA as such but, according to S&P the probability of support if needed is described as "almost certain". JHFA and the government have the same credit ratings.
8	Other Comments	None