Japan’s treaties on the web

March 6, 2010  |  Tax Treaties

A rare picture of an empty Japanese subway carriage.

This post collates together links to Japanese tax treaties in English on the web.

The Japanese foreign ministry has recently greatly improved access to tax and other treaty information. Many of the links below will now point to PDFs with original Japanese and English parallel text. If the first few pages of the file are in Japanese please look on through to later pages in order to find the English text.

In some cases the treaties can be found on the web sites of the revenue authorities of the non-Japanese treaty country concerned. In some cases the links are to unofficial translations into English of the relevant treaty, so there is a risk that the translation may be unreliable. Reference should always be made to the governing Japanese language and treaty party original.

The Japanese Ministry of Finance web site keeps track of the status of Japanese tax treaty negotiations and other Japanese international tax issues here in Japanese.  There is also a page in English with the status of treaty negotiations. This is the link to the Japanese Foreign Ministry site were most of the treaties can be found (link in Japanese).

Asia Region Treaties

Vietnam

The text of the treaty is in Japanese, Vietnamese and English. Scroll through the first two PDF files to find the English translation of the treaty. The end of the second and third sections below include the Vietnamese text.

Philippines

Scroll through the PDF files to find the English translation of the treaty.

China

Note the English file below is an unofficial translation of the China Japan treaty so should not be relied on by itself. Please refer to the official translations also linked below in Japanese and Chinese.

Americas Region Treaties

Middle East and Africa Region Treaties

Kuwait

European Region Treaties



Leave a Reply