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London Stock Exchange ETF segment · UCITS ETF

Invest in N400 ETF from India

Indian and foreign residents can buy Invesco JPX-Nikkei 400 UCITS ETF (N400) units directly through Paasa.

By Paasa · Updated

N400 at a glance

Price
$294.45+$5.20 (1.80%)
Expense ratio
0.19%
Day range
$293.10 – $295.35
Assets
$217.2M
Domicile
Ireland
Holdings
—
Launched
2014
Dividends
—
1 month
+1.22%
6 months
+15.41%
YTD
+19.82%
1 year
+25.01%
5 years
+51.89%

Price change, excluding dividends.

Live chart and fund data

Top 10 holdings

  1. 1RECRUIT HOLDINGS ORD6098.T2.1%
  2. 2HITACHI ORD6501.T1.8%
  3. 3ITOCHU ORD8001.T1.8%
  4. 4MITSUI ORD8031.T1.6%
  5. 5SONY GROUP CORP ORD6758.T1.6%
  6. 6MITSUB UFJ FG ORD8306.T1.6%
  7. 7MITSUBISHI ORD8058.T1.6%
  8. 8TOKIO MARINE HLD ORD8766.T1.6%
  9. 9MITSUBISHI HEAVY ORD7011.T1.6%
  10. 10MIZUHO FINANCIAL ORD8411.T1.6%

These 10 are 17.0% of the fund.

Where the money is invested

Sectors

  • Industrials27.8%
  • Technology18.4%
  • Financial Services15.2%
  • Consumer Cyclical11.7%
  • Communication Services6.6%
  • Healthcare5.8%

Countries

  • Japan100.0%
  • Other0.0%

Similar funds

FundExpense ratioAssets
JPXNAMEXiShares JPX-Nikkei 400 ETF0.48%137.5M
1364JPXiShares JPX-Nikkei 400 ETF0.05%607.6B
NS4EXETRAInvesco JPX-Nikkei 400 UCITS ETF0.19%188.9M
N4USLSEInvesco JPX-Nikkei 400 UCITS ETF0.19%214.9M

Assets are shown in each fund's own reporting currency.

How to invest in N400 from India

  1. Step 1

    Open your Paasa account

    KYC takes a few minutes: PAN, Aadhaar and address proof. Your brokerage account is opened in your own name with Interactive Brokers.

  2. Step 2

    Add funds from your Indian bank account

    Remit up to $250,000 a year under the RBI's Liberalised Remittance Scheme. Your bank converts the rupees to US dollars at its rate on the day you remit.

  3. Step 3

    Search N400 and buy

    Find the fund by its ticker, N400, on the London Stock Exchange ETF segment, and place your order.

Why invest in N400 from India

What N400 holds

The Invesco JPX-Nikkei 400 UCITS ETF Acc is designed to mirror the overall post-fee performance of its benchmark, the JPX-Nikkei 400 Index (referred to as the 'Reference Index'). This Reference Index offers comprehensive coverage of 400 companies listed on the Tokyo Stock Exchange, spanning large-cap, small-cap, growth, and innovative sectors.

Outside US estate tax

N400 is domiciled in Ireland, not the US, so it is not a US-situs asset and US estate tax does not apply to it.

Hold a dollar asset

N400 is priced in US dollars, so a weaker rupee adds to what it's worth in rupees. The rupee depreciated over 85% against the dollar between 2010 and 2025.

Paasa handles the paperwork

Investing abroad brings paperwork with it: remittance filings, capital gains reporting, foreign asset disclosure. Paasa prepares all of it for you. Your India-ready tax reports arrive at year end, ready to file.

Why N400's UCITS structure matters for Indian investors

N400 is domiciled in Ireland, not the US, so it is not a US-situs asset and US estate tax does not apply to it.

On the US shares the fund holds, the 15% US dividend withholding is paid inside the fund, and you cannot claim it as a Foreign Tax Credit in India.

Capital gains are taxed in India the same way as on a US-listed ETF.

See UCITS options

Frequently asked questions

Can I buy N400 from India?

Yes. Indian residents can buy Invesco JPX-Nikkei 400 UCITS ETF (N400) through Paasa. It is listed on the London Stock Exchange ETF segment and trades in US dollars. Your money leaves India under the RBI's Liberalised Remittance Scheme, and the units are held in your own name at Interactive Brokers.

What does N400 invest in?

Its largest holdings are RECRUIT HOLDINGS ORD (2.1%), HITACHI ORD (1.8%) and ITOCHU ORD (1.8%). Industrials is its largest sector at 27.8%. The fund is domiciled in Ireland.

What is the expense ratio of N400?

Invesco JPX-Nikkei 400 UCITS ETF has an expense ratio of 0.19% a year, taken from the fund's assets rather than billed to you. The fund manages about $217.2M.

Is N400 a UCITS ETF, and why does that matter for Indian investors?

Yes. Invesco JPX-Nikkei 400 UCITS ETF is a UCITS fund domiciled in Ireland. Because it is domiciled outside the US, it is not a US-situs asset, so US estate tax does not apply to it. On the US shares the fund holds, the 15% US dividend withholding is paid inside the fund, and you cannot claim it as a Foreign Tax Credit in India.

What tax do I pay in India when I sell N400?

In India, gains on foreign ETF units held for more than 24 months are long-term and taxed at 12.5% without indexation, and gains on units held for 24 months or less are short-term and taxed at your income-tax slab rate. Both are worked out in rupees at the USD/INR rate on the day you bought and the day you sold, so the currency move is part of the gain. Paasa's capital-gains statement gives you the figures for your return.

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