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Japan's Tax Convention Network


Ministry of Finance Japan

«68 conventions,etc. applicable to 110 jurisdictions; as of June 1, 2017»

Japan’s Tax Convention Network

(Note 1) Since the Convention on Mutual Administrative Assistance in Tax Matters is a multilateral treaty, and the tax conventions with the former Soviet Union and with the former state of Czechoslovakia were succeeded by more than one jurisdiction, the numbers of jurisdictions do not correspond to those of tax conventions.

(Note 2) The breakdown of the numbers of conventions and jurisdictions is as follows:
Tax conventions for the avoidance of double taxation and the prevention of fiscal evasion; 55 conventions and 66 jurisdictions
Tax information exchange agreements; 11 conventions and 11 jurisdictions (These jurisdictions are marked with (*) above)
Convention on Mutual Administrative Assistance in Tax Matters; 79 jurisdictions (These jurisdictions are underlined above).
Private-sector arrangement with Taiwan; 1 jurisdiction

(Note 3) With respect to Taiwan, a framework equivalent to a tax convention is established in combination of (1) a private-sector arrangement between the Interchange Association (Japan) and the Association of East Asian Relations (Taiwan) and (2) Japanese domestic legislation to implement the provisions of that private-sector arrangement in Japan.