Bank loans: each issuer's debt (borrowings) page or PDF. Corporate bonds: issuer bond lists. JGB yields: Ministry of Finance, Japan, "Interest Rate" historical data (jgbcm_all.csv). Each record carries its own source link.
Loans: spread over 1M or 3M Yen TIBOR as stated by the issuer (label: Disclosed). Bonds: coupon minus the JGB yield on the issue date for the matching tenor, in bp (label: Calculated). The two are on different bases and are kept separate.
Caveats: the JRE Series 11 bond is a foreign-currency issue swapped into yen, so its spread is a reference value only. Nippon Building Fund does not disclose loan reference rates and is excluded from loans. Transcription errors are possible.
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