One Asia Securities Co.,Ltd.
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Calculation Examples for Index Futures Trading

1. Buying 2 Contracts of Nikkei 225 Futures at 16,000 Yen

Transaction Amount Amount 32,000,000 Yen ・・・・・・・・・・①
Calculation Method @16,000 Yen × 2 Contracts × 1,000
Commission Fee Amount 28,160 Yen (Including Consumption Tax 2,560 Yen)・・②
Calculation Method 32,000,000 Yen × 0.088% (Refer to Fees for Designated Futures and Options Transactions)
Required Margin Amount 1,380,000 Yen
Calculation Method @690,000 × 2 Contracts
(Calculated based on the span as of September 24, 2019, and is subject to change.)
  • When newly bought, there is no transfer of purchase amount, only the margin deposit and withdrawal.

2. Selling the Above at 15,900 Yen (Closing Sale)

Transaction Amount Amount 31,800,000 Yen ・・・・・・・・・・③
Calculation Method @15,900 Yen × 2 Contracts × 1,000
Commission Fee Amount 27,984 Yen (Including Consumption Tax 2,544 Yen)・・④
Calculation Method 31,800,000 Yen × 0.088% (Refer to Fees for Designated Futures and Options Transactions)
Profit and Loss from Trading Amount −256,144 Yen
Calculation Method ③ − ① − ② − ④

3. Selling the Above at 16,100 Yen (Closing Sale)

Transaction Amount Amount 32,200,000 Yen ・・・・・・・・・・⑤
Calculation Method @16,100 Yen × 2 Contracts × 1,000
Commission Fee Amount 28,336 Yen (Including Consumption Tax 2,576 Yen)・・⑥
Calculation Method 32,200,000 Yen × 0.088% (Refer to Fees for Designated Futures and Options Transactions)
Profit and Loss from Trading Amount +143,504 Yen
Calculation Method ⑤ − ① − ② − ⑥
  • However, for tax filing purposes, the above profits will be subject to a separate 20% taxation as “Miscellaneous Income related to Futures Trading” (15% Income Tax, 5% Resident Tax).