---
title: "JAL Mileage Bank vs ANA Mileage Club — accrual, redemption, partner network, status tier, deferred-revenue accounting"
aliases:
  - "loyalty/jal-mileage-bank-vs-ana-mileage-club-comparison"
  - "jal-mileage-bank-vs-ana-mileage-club-comparison"
  - "JMB vs AMC"
  - "JAL ANA マイレージ比較"
  - "JAL Mileage Bank vs ANA Mileage Club"
  - "JMB Diamond / AMC Diamond comparison"
  - "FFP Japan comparison"
domain: loyalty
created: 2026-05-25
last_updated: 2026-05-25
last_tended: 2026-05-25
review_by: 2026-11-25
confidence: likely
tags: [loyalty, mileage, ffp, JAL, ANA, JMB, AMC, deferred-revenue, IFRS-15, status-tier, oneworld, star-alliance]
status: active
sources:
  - "https://www.jal.co.jp/jp/ja/jalmile/"
  - "https://www.jal.co.jp/jp/en/jmb/"
  - "https://www.ana.co.jp/ja/jp/amc/"
  - "https://www.ana.co.jp/en/us/amc/"
  - "https://www.jal.co.jp/jp/ja/jalcard/"
  - "https://www.ana.co.jp/ja/jp/amc/anacard/"
  - "https://www.jal.com/ja/investor/"
  - "https://www.ana.co.jp/group/investors/"
  - "https://www.oneworld.com/"
  - "https://www.staralliance.com/"
---

# JAL Mileage Bank vs ANA Mileage Club — accrual, redemption, partner network, status tier, deferred-revenue accounting

## Wiki route

This entry sits under [[loyalty/INDEX|loyalty index]] as the **frequent-flyer-program (FFP) comparison page** for the two anchor Japanese airline loyalty programs. Pair it with [[loyalty/japan-points-landscape|Japan points landscape]] for the cross-loyalty-ecosystem context, [[loyalty/point-liability-accounting-boundary|point liability accounting boundary]] for the IFRS-15 contract-liability treatment that materially differs from common-point programs, [[loyalty/ponta-points-deep-dive|Ponta points deep dive]] for the JAL Mileage Bank ↔ Pontaポイント bilateral-exchange relationship, [[loyalty/d-point-detailed-ecosystem|d Point detailed ecosystem]] and [[loyalty/v-point-smbc-ccc-case|V Point case]] for the common-point peers that interconvert with airline miles, [[card-issuers/jal-card|JAL Card]] and [[payment-firms/jal-payment-port|JAL Payment Port]] for the JAL-side card-issuance and payment-infrastructure stack, and [[payments/japan-code-payment-operator-2025-market-share-matrix|Japan code-payment operator 2025 market share matrix]] for the wallet-adjacent context.

## TL;DR

**JAL Mileage Bank (JMB)** and **ANA Mileage Club (AMC)** are major Japanese airline frequent-flyer programmes. Both use mile-denominated rewards, annual status metrics, alliance partners, co-branded cards, and non-flight earning routes. Accounting must be established from each airline's exact filing note. IFRS 15 supplies a possible material-right framework for miles granted in a customer contract, but this page does not infer entity-specific balance, classification, or breakage policy from programme terms alone.

## Program scale and identity layer

| Item | JAL Mileage Bank (JMB) | ANA Mileage Club (AMC) |
|---|---|---|
| Operator | [[card-issuers/jal-card|日本航空 (JAL) ]] | ANA Holdings 全日本空輸 (ANA) |
| Alliance | **oneworld** member | **Star Alliance** member |
| Mileage validity | 36 months from accrual month (legacy default) | 36 months from accrual month |
| Status-tier metric | **FLY ON POINT (FOP)** based on flown revenue miles | **PREMIUM POINT (PP)** based on flown revenue miles |
| Member base (Japan + global) | Tens of millions of accounts (combined JMB + JGC) | Tens of millions of accounts (combined AMC + SFC) |
| Lifetime-status equivalent | **JAL Global Club (JGC)** — perpetual recognition tier obtained by meeting FOP threshold once and holding a JGC-eligible JAL Card | **Super Flyers Club (SFC)** — same model, perpetual recognition by meeting PP threshold once and holding an SFC-eligible ANA Card |
| Premium status tier | **JMB Diamond** (top-tier annual qualifier; FOP threshold) | **AMC Diamond** (top-tier annual qualifier; PP threshold) |
| Anchor co-branded card issuer | [[card-issuers/jal-card|JAL Card]] (株式会社JALカード, JAL 100% subsidiary) | ANA Card series — issued by partner card companies (JCB / VISA / Master / AmEx / Diners) under co-brand |
| Mileage program operator | JAL internal (no separate operating company) | ANA internal (no separate operating company) |

Sources: [JAL Mileage Bank](https://www.jal.co.jp/jp/ja/jalmile/), [ANA Mileage Club](https://www.ana.co.jp/ja/jp/amc/), [oneworld](https://www.oneworld.com/), and [Star Alliance](https://www.staralliance.com/). Programme rules and partner availability are subject to change.

The **JGC / SFC perpetual-status mechanism** is a Japanese FFP-specific feature: once a member meets the FOP / PP threshold in a single calendar year, they can apply for a JAL Global Club or Super Flyers Club credit card (the "lifetime ticket" pattern), and as long as they continue to hold that card and pay the annual fee, they retain a service tier (Sapphire / Gold equivalent) regardless of subsequent-year flight activity. This creates a structurally large "former-flyer" status-holder base that does not exist in the same scale at non-Japanese FFPs.

### Flight accrual

| Cabin / fare | JMB accrual rate | AMC accrual rate |
|---|---|---|
| First / J-class / Business (paid premium fare) | 100-150% of distance flown | 100-150% of distance flown |
| Economy (paid published fare) | 70-100% of distance flown | 70-100% of distance flown |
| Discount economy | 30-70% of distance flown | 30-70% of distance flown |
| Award ticket | 0% | 0% |
| Partner-airline flight (oneworld / Star Alliance) | Variable per partner, fare-bucket-dependent | Variable per partner, fare-bucket-dependent |

Both programs publish detailed fare-class-to-accrual-rate tables; the structural pattern is similar (higher fare bucket = higher accrual %), with bonuses for status holders.

### Non-flight accrual

The materially larger volume of mile-issuance now comes from non-flight sources, primarily co-branded credit cards and partner exchanges:

| Non-flight source | JMB | AMC |
|---|---|---|
| **Co-branded card** | [[card-issuers/jal-card|JAL Card]] (JCB / VISA / Master / AmEx / Diners, all 5 international brands) | ANA Card series (JCB / VISA / Master / AmEx / Diners, partner-issued) |
| **Card spend accrual** | Standard 0.5-1% mile/¥ depending on card tier; "ショッピングマイル・プレミアム" optional ¥3,300/yr add-on doubles to 1% | Standard 0.5-1% mile/¥; "10マイルコース" optional fee structure doubles accrual |
| **Premium card tier** | JAL Card CLUB-A ゴールド, JAL Card プラチナ, JAL アメリカン・エキスプレス・カード CLUB-A ゴールド | ANA ワイドゴールドカード, ANA カード プレミアム, ANA アメリカン・エキスプレス・プレミアム・カード |
| **Common-point bilateral exchange** | **Pontaポイント ↔ JMB** (2 Pontaポイント → 1 mile, conversion ratio for Pontaポイント-to-mile direction; see [[loyalty/ponta-points-deep-dive|Ponta points deep dive]]); **dポイント ↔ JMB** (similar bilateral); historically other partners | **Rakuten Points → AMC** (variable conversion); **Tポイント → AMC** (legacy); **Pontaポイント → AMC** (not standard direct route); various partner-point conversions |
| **Mall-shopping portal** | "JAL ショッピングマイル・プログラム" + "JAL Mall" | "ANA Mall" + "ANAマイレージモール" |
| **Hotel partner accrual** | JAL ABC, JAL ホテル, partner global hotel chains (oneworld + non-alliance hotel partners) | ANA インターコンチネンタル, ANA Crowne Plaza, partner global hotel chains |
| **Other** | Car rental, restaurant, leisure partner programs | Car rental, restaurant, leisure partner programs |

Sources: the official [JAL Mileage Bank](https://www.jal.co.jp/jp/ja/jalmile/) and [ANA Mileage Club](https://www.ana.co.jp/ja/jp/amc/) partner directories. This table identifies programme categories, not a complete partner inventory.

The **deepest structural difference** is on the **common-point bilateral exchange** side: **JAL Mileage Bank has a particularly strong relationship with Pontaポイント** (Loyalty Marketing-operated, Mitsubishi-affiliated), reinforced by JAL's status as a Pontaポイント alliance member. **ANA Mileage Club has a stronger relationship with Rakuten Points and historically Tポイント**, reflecting different commercial partner negotiations. Under the [[retail/lawson-mitsubishi-corporation-tie-up-2024-deep|2024 Lawson + Mitsubishi take-private]], the JAL ↔ Pontaポイント ↔ Lawson cross-ecosystem becomes a more coherent triangle.

## Mileage redemption — seat inventory dominant

The dominant redemption mode for both programs is **award airline tickets** against carrier-controlled award-seat inventory:

| Award type | JMB pattern | AMC pattern |
|---|---|---|
| **Domestic round-trip award** | ~12,000-20,000 miles depending on season / route | ~12,000-21,000 miles depending on season / route |
| **International economy award (Asia)** | ~30,000-50,000 miles depending on season / route | ~30,000-50,000 miles depending on season / route |
| **International economy award (Trans-Pacific)** | ~50,000-80,000 miles | ~50,000-90,000 miles |
| **International business award (Trans-Pacific)** | ~80,000-150,000 miles | ~85,000-165,000 miles |
| **Upgrade award** | Available; mile cost varies | Available; mile cost varies |
| **Partner-airline award (alliance)** | oneworld partners (BA, AA, QF, CX, JL, IB, etc.) | Star Alliance partners (UA, LH, SQ, AC, NH, OZ, etc.) |
| **Non-flight redemption** | Limited (electronic money / partner products) | Limited (electronic money / partner products) |
| **Convert mile → e-money** | **JAL ペイ** (JAL Pay; conversion of miles into JAL Pay balance, paid back via ePay) | **ANA Pay** (conversion of miles into ANA Pay balance) |

Sources: [JAL Mileage Bank](https://www.jal.co.jp/jp/ja/jalmile/) and [ANA Mileage Club](https://www.ana.co.jp/ja/jp/amc/). Availability, fees, and conversion rules are not inferred from alliance membership alone.

The redemption-economics rule of thumb is **2-3¥ per mile equivalent value** for international premium-cabin redemption (typical "sweet spot" for both programs), vs **~1¥/mile** for low-season domestic economy. This is materially higher than common-point redemption value (~1¥/point), which is the economic justification for accumulating miles rather than converting to common points or cash.

The **mile → e-money conversion** route (JAL Pay, ANA Pay) provides a cash-like exit but typically at a less-favorable conversion ratio than premium-cabin award redemption — economically, it functions as a "soft floor" rather than a primary redemption target.

## Status-tier dynamics — FOP / PP and JGC / SFC

| Status tier | JMB (FOP threshold) | AMC (PP threshold) | Service tier equivalent |
|---|---|---|---|
| Top (Diamond / Premier) | JMB Diamond (~100,000 FOP) | AMC Diamond (~100,000 PP) | First-class lounge, top-priority everything |
| Premium (Sapphire) | JMB Sapphire (~50,000 FOP) | AMC Platinum (~50,000 PP) | Business-class lounge, oneworld Sapphire / Star Gold |
| Crystal / Bronze | JMB Crystal (~30,000 FOP) | AMC Bronze (~30,000 PP) | Ruby / Silver equivalent |
| Lifetime-perpetual via card | **JGC (JAL Global Club)** — card-anchored Sapphire-equivalent recognition | **SFC (Super Flyers Club)** — card-anchored Platinum-equivalent recognition | Perpetual once card-anchored |

Both programs reset annually (calendar year basis), but the **JGC / SFC perpetual-status mechanism** is the most important Japan-specific feature. The economic implication is that **JGC / SFC card-holders represent a long-tail of perpetual-loyalty members** whose deferred-mileage liability persists even when they fly less, and whose card-spend produces a steady mile-issuance flow that the airline must accrue against contract liability.

## Accounting review framework — not an airline-specific conclusion

Use the following framework when reading the exact JAL or ANA filing. The rows are conditional, not statements of either airline's current policy:

| Event | Accounting treatment |
|---|---|
| **Ticket purchase grants miles** | Determine whether the miles provide a material right. If so, allocate transaction price using relative standalone selling prices and recognise the allocated amount as the related obligation is satisfied |
| **Ancillary purchase grants miles** | Perform the same contract-specific material-right and allocation assessment; do not assume the ticket policy automatically applies |
| **Co-branded card / partner miles** | Identify the contracting parties, consideration, issuer obligation, and principal-agent role before classifying receipts or obligations |
| **Award redemption** | If a contract liability exists, recognise the allocated amount when the promised award service is provided under the entity's policy |
| **Expiry / expected breakage** | Apply the applicable breakage guidance only to a recognised obligation and only when the estimation criteria are satisfied |

Sources: [IFRS 15](https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/) and [ASBJ Statement No.29](https://www.asb.or.jp/jp/wp-content/uploads/asbj_29.pdf). [JAL investor information](https://www.jal.com/ja/investor/) and [ANA Group investor information](https://www.ana.co.jp/group/investors/) are the filing routes; an entity fact requires the relevant dated note.

No combined “multi-hundred-billion-yen” estimate or claim of clearly identifiable airline-specific line items is made without exact dated notes. The broader framework is documented in [[loyalty/point-liability-accounting-boundary|point liability accounting boundary]].

## Partner-network depth — beyond alliance

The **oneworld vs Star Alliance** allocation determines the cross-airline accrual / redemption surface, but both programs have built materially broader partner networks beyond their alliance:

| Partner category | JMB depth | AMC depth |
|---|---|---|
| **Alliance carriers** | oneworld (BA, AA, QF, CX, IB, MH, S7, etc.) | Star Alliance (UA, LH, SQ, AC, OZ, EVA, TG, etc.) |
| **Codeshare-only partner airlines (non-alliance)** | Emirates (codeshare), various regional | TUI, etc. |
| **Hotel** | JAL hotel chains + partner chains (Hilton, IHG, Marriott via mile conversion) | InterContinental Hotels Group, Hilton, Marriott |
| **Car rental** | Hertz, Avis, etc. | Hertz, Avis, etc. |
| **Common-point bilateral exchange** | **Pontaポイント** (anchor), dポイント, others | **Rakuten Points** (anchor), Tポイント (legacy), others |
| **Co-branded card** | [[card-issuers/jal-card|JAL Card]] (5 international brands) | ANA Card series (5 international brands via partner issuers) |
| **Department store / e-money** | JR-East ViewCard (limited), various retail | au PAY (limited), various retail |
| **Charity donation** | JMB charity programs | AMC charity programs |

## Competitive positioning

| FFP | Anchor airline | Alliance | Member scale | Anchor common-point partner | Co-branded card |
|---|---|---|---|---|---|
| **JMB** | JAL | oneworld | Tens of millions | Pontaポイント | [[card-issuers/jal-card|JAL Card]] |
| **AMC** | ANA | Star Alliance | Tens of millions | Rakuten Points (anchor), historic Tポイント | ANA Card |
| Skywards (Emirates) | Emirates | None (independent) | Global | None Japan | EK Emirates |
| MileagePlus (UA) | United | Star Alliance | Global | None Japan | UA partner cards |
| AAdvantage (American) | AA | oneworld | Global | None Japan | AA partner cards |
| BAEC (BA) | BA | oneworld | Global | None Japan | BA partner cards |

The structural strength of JMB and AMC vs non-Japanese FFPs is the **Japanese common-point bilateral-exchange network** that doesn't exist in foreign markets at the same scale. Pontaポイント and Rakuten Points materially expand the non-flight earning footprint for Japanese-resident members.

## Related

- [[loyalty/INDEX|loyalty index]]
- [[loyalty/japan-points-landscape|Japan points landscape]]
- [[loyalty/point-liability-accounting-boundary|point liability accounting boundary]]
- [[loyalty/ponta-points-deep-dive|Ponta points deep dive]]
- [[loyalty/d-point-detailed-ecosystem|d Point detailed ecosystem]]
- [[loyalty/v-point-smbc-ccc-case|V Point (SMBC × CCC) case]]
- [[loyalty/d-point-au-kddi-docomo-telco-point-consolidation|d Point / au telco-point consolidation case]]
- [[loyalty/t-point-v-point-post-2024-merger|T Point + V Point post-2024 merger detail]]
- [[loyalty/jre-point-and-jre-bank-ecosystem|JRE Point + JRE Bank ecosystem]]
- [[loyalty/au-pay-loyalty-ecosystem-deep|au PAY loyalty ecosystem deep]]
- [[loyalty/sb-yahoo-paypay-points-unified-ecosystem|SB / Yahoo / PayPay unified points]]
- [[card-issuers/jal-card|JAL Card]]
- [[payment-firms/jal-payment-port|JAL Payment Port]]
- [[card-issuers/jr-east-financial|JR-East Financial Subsidiaries]]
- [[megabanks/au-fh|au Financial Holdings]]
- [[retail/lawson-mitsubishi-corporation-tie-up-2024-deep|Lawson + Mitsubishi 2024 deep tie-up]]
- [[payments/japan-code-payment-operator-2025-market-share-matrix|Japan code-payment operator 2025 market share matrix]]
- [[INDEX|FinWiki index]]

## Sources

- JAL Mileage Bank official site: https://www.jal.co.jp/jp/ja/jalmile/
- JAL Mileage Bank (English): https://www.jal.co.jp/jp/en/jmb/
- ANA Mileage Club official site: https://www.ana.co.jp/ja/jp/amc/
- ANA Mileage Club (English): https://www.ana.co.jp/en/us/amc/
- JAL Card official site: https://www.jal.co.jp/jp/ja/jalcard/
- ANA Card official site: https://www.ana.co.jp/ja/jp/amc/anacard/
- JAL Investor Relations: https://www.jal.com/ja/investor/
- ANA Investor Relations: https://www.ana.co.jp/group/investors/
- oneworld alliance official site: https://www.oneworld.com/
- Star Alliance official site: https://www.staralliance.com/