July 2, 2025
Ministry of Finance
New Tax Convention with Ukraine will Enter into Force
2. This Convention, accordingly, will enter into force on August 1, 2025 (the thirtieth day after the date of completion of the mutual notifications) and will have effect:
(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 January 1, 2026;
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2026;
(b) in Ukraine:
(i) with respect to taxes withheld at source, for amounts paid on or after January 1, 2026;
(ii) with respect to other taxes, for any taxable year beginning on or after January 1, 2026.
The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from August 1, 2025, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
* This Convention will not affect the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between Japan and the countries other than Ukraine.
【Reference】 Texts and Outline of the Convention
・“Convention between the Government of Japan and the Government of Ukraine for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:224KB)
・English(PDF:113KB)） ・Outline of the Convention
→ New Tax Convention with Ukraine was Signed (February 19, 2024)