Foreign domiciled accumulating ETF tax treatment in Japan

Some ETFs (listed in Ireland, etc.) are available in both distributing (dividends are paid out) and accumulating (dividends are reinvested internally) versions.

How are accumulating ETFs treated by Japan in terms of tax reporting and taxes? Is there a taxable event each year as the dividends are reinvested?

Or can the fund be basically ignored until it is sold, at which point capital gains tax would be payable?

by sendaiben

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