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New Tax Convention with Armenia will Enter into Force

Japanese

November 21, 2025

Ministry of Finance

New Tax Convention with Armenia will Enter into Force



1. On November 20, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Armenia for the entry into force of the “Convention between Japan and the Republic of Armenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 26, 2024) took place in Yerevan.

2. This Convention, accordingly, will enter into force on December 20, 2025 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a)　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;
(b)　with respect to taxes levied not on the basis of a taxable year, for taxes levied 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 December 20, 2025, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

The provisions concerning the arbitration proceedings will have effect:
(a)　with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure on or after the date to be agreed between the Governments of the Contracting States through an exchange of diplomatic notes;
(b)　with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure before the date to be agreed between the Governments of the Contracting States through an exchange of diplomatic notes. In this case, no unresolved issues of such case shall be submitted to arbitration before two years have elapsed from that date.

* 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 the Republic of Armenia.

【Reference】　Texts and Outline of the Convention
・“Convention between Japan and the Republic of Armenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:246KB)・English(PDF:135KB)）
・Outline of the Convention
　→ New Tax Convention with Armenia was Signed (December 26, 2024 )
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