The specific-account system is specific to Japan's tax and brokerage rules. If you are not a Japanese tax resident, a different account structure will apply to you.
How it works
With a specific account, the brokerage calculates your gains and losses on stock trading over the year and prepares an annual transaction report. If you choose the "with withholding" option, tax is automatically withheld from your gains (see the Withholding Tax page for details).
Difference from a general account
With a general account (see related page), the investor must calculate their own trading gains and losses and file a tax return. A specific account is designed to reduce this administrative burden, but please confirm the scheme's details and which option suits you with the Japanese tax authorities (NTA) or a qualified tax accountant.