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Tax Convention with Slovenia was Signed

September 30, 2016

Ministry of Finance

Tax Convention with Slovenia was Signed

[Provisional translation]

1.  Today, the Government of Japan and the Government of the Republic of Slovenia signed the Convention between Japan and the Republic of Slovenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance in Tokyo. This Convention is the first tax convention to be concluded between Japan and the Republic of Slovenia based on the recognition of an increasingly close economic relationship between the two countries.

2.  For the purpose of adjusting international double taxation, the Convention clarifies the taxable scope in the two countries. In addition, the conclusion of the Convention will enable the tax authorities of the two countries to consult together on taxation not in accordance with the provisions of the Convention, exchange information concerning tax matters and mutually lend assistance in the collection of tax claims. It is expected to promote further mutual investments and economic exchanges between the two countries while avoiding double taxation and preventing international tax evasion and tax avoidance.


【Reference 1】 Next Steps


After the completion of the necessary domestic procedures in each of the two countries (in the case of Japan, approval by the Diet is necessary), each of the two countries shall send through diplomatic channels to the other country the notification confirming that its internal procedures necessary for the entry into force of this Convention have been completed. The Convention will enter into force on the thirtieth day after the date of receipt of the latter notification and will be applicable:

(a)  in Japan:

(i)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and

(ii)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the Convention enters into force; and

(b)  in Slovenia:

(i)  with respect to taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Convention enters into force; and

(ii)  with respect to other taxes, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Convention enters into force.


【Reference 2】 Texts and Key Points of the Convention