Skip to Content

Current Status of Negotiations on Tax Conventions

(As of July 16 2021)

1. Tax Conventions

Entered into force

Mar.2004 U.S. [full]
Jun.2006 India [partial]
Oct.2006 U.K. [full]
Dec.2007 France [partial]
Nov.2008 Pakistan [full]
Dec.2008 Australia [full]
Dec.2008 Philippines [partial]
Dec.2009 Brunei [first]
Dec.2009 Kazakhstan [first]
Jul.2010 Singapore [partial]
Aug.2010 *Bermuda [first]
Dec.2010 Malaysia [partial]
Aug.2011 Hong Kong [first]
Aug.2011 *Bahamas [first]
Sep.2011 Saudi Arabia [first]
Sep.2011 *Isle of Man [first]
Nov.2011 *Cayman Islands [first]
Dec.2011 Netherlands [full]
Dec.2011 Switzerland [partial]
Dec.2011 Luxembourg [partial]
Dec.2012 *Liechtenstein [first]
Jun.2013 Kuwait [first]
Jul.2013 *Samoa [first]
Jul.2013 Portugal [first]
Aug.2013 *Guernsey [first]
Aug.2013 *Jersey [first]
Oct.2013 Convention on Mutual Administrative Assistance in Tax Matters
Oct.2013 New Zealand [full]
Dec.2013 Belgium [partial]
May.2014 *Macau [first]
Sep.2014 Oman [first]
Oct.2014 *British Virgin Islands [first]
Oct.2014 Sweden [partial]
Dec.2014 U.K. [partial]
Dec.2014 U.A.E. [first]
Dec.2015 Qatar [first]
Oct.2016 Germany [full]
Oct.2016 India [partial]
Dec.2016 Chile [first]                                 
Mar.2017 *Panama [first]                                 
Jul.2017 Latvia [first]                                 
Aug.2017 Slovenia [first]                                 
Aug.2018 Lithuania [first] 
Aug.2018 Estonia [first]
Oct.2018 Russia [full]
Oct.2018 Austria [full]                                 
Oct.2018 Iceland [first]
Dec.2018 *Bahamas [partial]   
Dec.2018 Denmark [full]
Jan.2019 Belgium [full]  
Aug.2019 U.S. [partial]
Sep.2019 Croatia [first]
Dec.2019 Ecuador [first]
Sep.2020 Jamaica [first]
Oct.2020 Uzbekistan [full]
Jan.2021 Peru [first]
May.2021 Spain [full]
Jul.2021 Georgia [full]
Jul.2021 Uruguay [first]

 

Signed but not yet entered into force

Dec.2018 Colombia [first]
Jun.2019 Argentina [first]
Jan.2020 Morocco [first]
Jul.2020 Serbia [first]
Jul.2021 Switzerland [partial]

Currentlyunder official negotiations

Tunisia
Greece
Finland
Nigeria
Ukraine
Azerbaijan

 

(Note)

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

2. [full]: The fully amended Convention

3. [partial]: The partly amended Convention

4. [first]: The firstly concluded Convention

 

2. Others

Entered into force in Jun.2016 Taiwan            
Entered into force in Jan. 2019 Convention to Implement Measures to Prevent BEPS            

 

(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 (Japan) and the Association of East Asian Relations (Taiwan), which are both private institutions. (The two associations are now named Japan-Taiwan Exchange Association (Japan) and Taiwan-Japan Relations Association (Taiwan), respectively.)