3 National Accounts System of National Accounts (Fundamental Statistics) The System of National Accounts (SNA) is compiled by the Economic and Social Research Institute of Cabinet Office based on compilation rules and methods in conformity with the international standard (SNA) adopted by the United Nations, with the aim to record systematically the whole economy of our country as well as to be able to make international comparisons. The Japanese National Accounts (JSNA) had been compiled based on the 1993 SNA (adopted by the United Nations in 1993) since 2000. The 2008 SNA (the latest international standard adopted by the United Nations in 2009) was introduced in 2016. The 2008 SNA was revised in response to developments in the economic and financial environment since 1993, based on the 1993 SNA, and now the conditions of economy are perceived more comprehensively. For example, the expenditure on research and development (R&D) is treated as gross fixed capital formation. Accounting system The integrated accounts are the basic tables to summarise the whole economic circulation of the country, in which the integrated flow account is to record the flow of commodities (goods and services) and money（income, financial assets and liabilities）to illustrate the whole national economic activities in a given period of time. On the other hand, the integrated account of stock shows the amount of assets and liabilities of the whole national economy at a given point of time, and the consistency between flow and stock is maintained by preparing the balance sheet at the opening and the closing of a period as well as the capital and financial account, which shows capital trades during the period, and the reconciliation account, which shows revaluations due to price changes. This chapter contains national accounts, gross capital stock, prefectural accounts and input-output tables. The National Accounts based on the 2008 SNA is, as was for the 1993 SNA, broadly divided into a flow chapter and a stock chapter, which is further grouped into various accounts tables (Integrated and by Institutional Sectors), main time-series, supporting tables and supplementary tables for a clear presentation. The national accounts are presented by Quarterly Estimates of GDP and by Annual Report on National Accounts. In the annual compilation of JSNA, the figures for the latest year (both fiscal and calendar) are estimated as "First Annual Estimates", while the figures for the previous year (both fiscal and calendar) are estimated reflecting newly available source data as "Second Annual Estimates". In addition, the figures for a year after Second Annual Estimates (both fiscal and calendar) are re-estimated as "Third Annual estimates" through the balancing process between production side and expenditure side under the framework of Supply-Use Table (SUT). The quinquennial large-scale source statistics, such as the input-output tables and the Population Census are reflected, and the base year is changed almost every five years and all former estimates are revised retroactively. In 2020, with the introduction of the Benchmark Year Revision of 2015, various source statistics such as the latest input-output tables were reflected and improvements in estimation methods, etc. were implemented. Accounts tables include, in addition to the integrated accounts, the income and outlay accounts and the capital and financial accounts, the closing balance-sheet accounts, and the reconciliation accounts all of which are compiled by institutional sectors. The institutional sector classification is a classification of organisations which are responsible for decision-making on the receipt and disposal of income, the procurement of funds, and the use of assets, and there are such sectors as non-financial corporations, financial corporations, general governments, households (including private unincorporated enterprises), and private non-profit institutions serving households. Moreover, there is the economic sector classification, which classifies bodies responsible for decision-making on the production of goods and services. 3 National Accounts 87
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