PayPay Securities Corporation (Shinjuku-ku, Tokyo; President & Representative Director, CEO, Corporate Officer: Keiichiro Kurio; hereinafter “PayPay Securities”) is pleased to announce that it will begin accepting early applications from October 1, 2026*3 for opening Kodomo NISA*2 accounts, a tax-exempted investment program that will start in January 2027 for individuals aged 0 to 17. Applications can be made from the PayPay Securities mini app*1 in the cashless payment service “PayPay” provided by PayPay Corporation (Shinjuku-ku, Tokyo; President & Representative Director, CEO, Corporate Officer: Ichiro Nakayama; hereinafter “PayPay”) and the PayPay Securities app.
*1. A mini app is a feature that enables the use of and payments for partner companies’ services from the PayPay app.
*2. “Kodomo NISA” in this press release refers to a program that expands the eligible age for the NISA Tsumitate (regular investment) quota to persons aged 0 through 17, based on, among others, the Act for Partial Amendment of the Income Tax Act, etc. (Act No. 12 of 2026), promulgated on March 31, 2026. Under applicable laws and regulations, the program is stipulated as a “Minor’s Specific Cumulative Investment Account.” The program overview set forth in this press release is based on the laws and regulations, as well as publicly available information, as of August 17, 2026.
*3. The account opening application start date, application procedures, and service provision schedule are subject to change.
PayPay Securities enables users to begin investments from as little as 100 yen through the PayPay Securities mini app within the PayPay app that they daily use, and users may also use PayPay Points accumulated through shopping and other activities. The same applies to Kodomo NISA, for which securities may also be purchased starting from 100 yen or 100 points.
Individuals aged 12 to 17 may apply to open a PayPay Securities account and a NISA account on their own, even if their legal guardian does not hold a PayPay Securities account. In such cases, a request for consent regarding the opening of an account in the child’s name will be sent to the legal guardian’s own email address, and the application to open the account will be completed once the legal guardian completes the consent process via the PayPay Securities mini app within the PayPay app.*4
Additionally, if the legal guardian holds a PayPay Securities account, the legal guardian may also apply to open a PayPay Securities account and a NISA account in the child’s name.
PayPay Securities plans to sequentially provide content, campaigns, and other initiatives in preparation for Kodomo NISA, which is scheduled to commence in January 2027, with the aim of encouraging minors to think about money and asset building and to begin investing. Further details will be announced once finalized.
Connecting children’s monetary experiences from allowances to asset building
“PayPay” is used for a variety of monetary transactions, such as payments for everyday shopping and peer-to-peer (P2P) payments with family and friends. Its use has also expanded among younger generations, and the number of young users has increased 2.7-fold over the past three years.*5 In addition, the number of P2P transactions (remittances) in 2025*6 reached approximately 520 million, accounting for approximately 98% of P2P transactions among code payment services in Japan.*7 It is also used for allowances within families, making “PayPay” a familiar tool for younger generations through which they engage with money in everyday life.
PayPay Securities aims to build on children’s everyday experiences of receiving and spending money through the PayPay app by giving them the opportunity to invest through Kodomo NISA, available via the PayPay Securities mini app, to encourage children to learn more about money and think about how they use it.
*4. Minors aged 12 to 17 who wish to apply for an account themselves must have a legal guardian with an identity-verified PayPay account, along with the required consent and completion of identity verification procedures by the legal guardian. Depending on the transaction details, prior approval from the legal guardian may also be required. Specific application terms and procedures will be announced as soon as they are finalized.
*5. Comparison of the number of users between March 2023 and March 2026 for 6th-grade elementary school students through 3rd-year high school students who have completed identity verification via the PayPay app.
*6. When sending PayPay Money balance, it is a “remittance,” and when sending PayPay Money Lite balance, it is a “transfer.” Please refer to the PayPay Balance Terms of Use for details.
*7. The share of “PayPay” was calculated by PayPay based on the publication by PAYMENTS JAPAN, “Stats – Code Payment,” published on March 30, 2026 (revised on April 7, 2026).
Three key features of PayPay Securities’ Kodomo NISA*8
1. Start investing with as little as 100 yen by accessing PayPay Securities from the PayPay app
Users can start investing with small amounts starting from 100 yen through the PayPay Securities mini app within “PayPay.” Taking the PayPay app as a starting point, it seamlessly connects daily financial experiences to wealth building on a smartphone. In addition to deposits from bank accounts, users can purchase investment trusts on a recurring basis using PayPay Money or PayPay Points.
PayPay Money is a PayPay Balance type that can only be used by accounts for which the user identity is verified. It can be topped up via transfers from a legal guardian or at ATMs and approximately 1,000 affiliated financial institutions.
2. Use accumulated PayPay Points for investments
PayPay Points earned through everyday shopping can also be used toward Kodomo NISA investments. Utilizing points accumulated in daily life alongside cash provides children, who previously had limited exposure to investing, an easy entry point to begin building assets.
3. In addition to applications by legal guardians, minors aged 12 to 17 can apply themselves
Accounts under a minor’s name can be applied for by legal guardians via the PayPay Securities App. Additionally, minors aged 12 to 17 can apply for an account themselves using the PayPay Securities mini app within “PayPay” or the PayPay Securities app. After the minor submits an application, the legal guardian can review and consent to the minor account opening via the PayPay Securities mini app by following the notification sent to their own email address. In this case, the legal guardian is not required to hold a PayPay Securities account.
*8. These features apply specifically to minors aged 12 to 17.
Details regarding account opening applications, eligible products, and services will be announced on the PayPay Securities website once finalized.
PayPay Securities will continue to strengthen service integration across PayPay and its group companies to deliver simple, accessible financial services, thereby supporting asset formation of customers across generations, including minors.
Overview of the Kodomo NISA program*9
Kodomo NISA expands the eligible age range for the NISA Tsumitate (regular investment) quota to cover ages 0 through 17, enabling long-term and regular investments, as well as diversified asset building starting from childhood.
The annual investment allowance for individuals aged 0 to 17 is set at 600,000 yen, with a maximum tax-free holding limit of 6,000,000 yen. Eligible investments are designated investment trusts suited for long-term, recurring, and diversified investments, with certain restrictions applied to withdrawals until the age of 18. However, starting from age 12, withdrawals may be permitted under specified procedures for qualifying expenses such as educational or living costs.*10
*9. From “FY2026 Tax Reform Outline” published by the Financial Services Agency (December 2025).
*10. For detailed rules and procedures regarding withdrawal conditions, consult relevant laws and guidelines issued by the Ministry of Finance, the Financial Services Agency, and other governing bodies.
In accordance with the Financial Instruments and Exchange Act, the following items will be clearly indicated to customers in advance.
Trade name of financial instruments intermediary service provider: PayPay Corporation
Registration number: Financial instruments intermediary, Kanto Local Finance Bureau Director (Kinchu) No. 942
1. The principal financial instruments business operator of PayPay Corporation is PayPay Securities Corporation.
2. PayPay has no authority to act on behalf of its principal financial instruments business operator.
3. PayPay will not accept money or securities from customers in connection with its financial instruments intermediary services under any circumstances whatsoever.
【Principal financial instruments business operator】
PayPay Securities Corporation
Financial instruments business operator, Kanto Local Finance Bureau Director (Kinsho) No. 2883
Membership: Japan Securities Dealers Association
Disclosure: https://www.paypay-sec.co.jp/corporate/discloser/
Fees and Charges: https://www.paypay-sec.co.jp/service/cost/
Risk Information: https://www.paypay-sec.co.jp/support/risk/
