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Current Status of Negotiations on Tax Conventions (Text and Outline)

Japanese

(As of October 1, 2017)

1. Tax Conventions

Entered into force

Mar.2004U.S.[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Jun.2006India[partial](JapanesePDF / EnglishPDF)
Oct.2006U.K.[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2007France[partial]

(JapanesePDF);

Exchanged Diplomatic Notes (JapanesePDF)

Nov.2008Pakistan[full](JapanesePDF / EnglishPDF)
Dec.2008Australia[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2008Philippines[partial](JapanesePDF / EnglishPDF)
Dec.2009Brunei[first](JapanesePDF / EnglishPDF)
Dec.2009Kazakhstan[first](JapanesePDF / EnglishPDF)
Jul.2010Singapore[partial](JapanesePDF / EnglishPDF)
Aug.2010*Bermuda[first](JapanesePDF / EnglishPDF)
Dec.2010Malaysia[partial](JapanesePDF / EnglishPDF)
Aug.2011Hong Kong[first](JapanesePDF / EnglishPDF / Outline)
Aug.2011*Bahamas[first](JapanesePDF / EnglishPDF)
Sep.2011Saudi Arabia[first](JapanesePDF / EnglishPDF / Outline)
Sep.2011*Isle of Man[first](JapanesePDF / EnglishPDF)
Nov.2011*Cayman Islands[first](JapanesePDF / EnglishPDF)
Dec.2011Netherlands[full]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2011Switzerland[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2011Luxembourg[partial]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2012*Liechtenstein[first](JapanesePDF / EnglishPDF)
Jun.2013Kuwait[first](JapanesePDF / EnglishPDF / Outline)
Jul.2013*Samoa[first](JapanesePDF / EnglishPDF)
Jul.2013Portugal[first](JapanesePDF / EnglishPDF / Outline)
Aug.2013*Guernsey[first](JapanesePDF / EnglishPDF)
Aug.2013*Jersey[first](JapanesePDF / EnglishPDF)
Oct.2013Convention on Mutual Administrative Assistance in Tax Matters(JapanesePDF / EnglishPDF / Outline);  

Protocol (JapanesePDF / EnglishPDF)

Oct.2013New Zealand[full](JapanesePDF / EnglishPDF / Outline)
Dec.2013Belgium[partial](JapanesePDF / EnglishPDF)
May.2014*Macau[first](JapanesePDF / EnglishPDF )
Sep.2014Oman[first](JapanesePDF / EnglishPDF / Outline)
Oct.2014*British Virgin Islands[first](JapanesePDF / EnglishPDF )
Oct.2014Sweden[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2014U.K.[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF); Exchanged Diplomatic Notes on Article 7 (JapanesePDF / EnglishPDF)

Dec.2014U.A.E.[first]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF)

Dec.2015Qatar[first]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Oct.2016Germany[full](JapanesePDF / EnglishPDF / Outline)
Oct.2016India[partial](JapanesePDF / EnglishPDF / Outline)
Dec.2016Chile[first]                                 (JapanesePDF / EnglishPDF / Outline)
Mar.2017*Panama[first]                                 (JapanesePDF / EnglishPDF)
Jul.2017Latvia[first]                                 (JapanesePDF / EnglishPDF / Outline)
Aug.2017Slovenia[first]                                 (JapanesePDF / EnglishPDF / Outline)

 

Signed but not yet entered into force

Jan.2013U.S.[partial]                                

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Oct.2016Belgium[full]                                 (JapanesePDF / EnglishPDF / Outline)
Jan.2017Austria[full]                                 (JapanesePDF / EnglishPDF / Outline)
Feb.2017*Bahamas[partial]                                 (JapanesePDF / EnglishPDF)
Jul.2017Lithuania[first]                                 (JapanesePDF / EnglishPDF / Outline)
Aug.2017Estonia[first]                                 (JapanesePDF / EnglishPDF / Outline)
Sep.2017Russia[full](JapanesePDF / EnglishPDF / Outline)

 

Agreement in principle

May.2017Denmark[full]
May.2017Iceland[first]

 

 

Currently under official negotiations

Spain

 

(Note)

1. [*]: Tax agreements centred on the exchange of information regarding tax matters.

2. [full]: The fully amended Convention

3. [partial]: The partially amended Convention

4. [first]: The firstly concluded Convention

 

2. Others

Entered into force in Jun.2016Taiwan            

(Japanese新しいウィンドウで開きます / English新しいウィンドウで開きます / Outline新しいウィンドウで開きます)

(links to the websites of the Interchange Association)

Signed in Jun. 2017Convention to Implement Measures to Prevent BEPS            

(JapanesePDF / EnglishPDF / Outline)

 

(Note)
The Arrangement with Taiwan is not an international agreement concluded by the Government of Japan nor relevant authorities in Taiwan, such as a treaty, but a private-sector tax arrangement signed between the Interchange Association and the Association of East Asian Relations, which are both private institutions.