New Tax Agreement with the Kyrgyz Republic was Signed

December 19, 2025

Ministry of Finance

New Tax Agreement with the Kyrgyz Republic was Signed

1. Today, the Government of Japan and the Government of the Kyrgyz Republic signed the “Agreement between Japan and the Kyrgyz Republic for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” in Tokyo.

2. This Agreement wholly amends 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), which entered into force in 1986, by revising the taxation on business profits and investment income, introducing measures for prevention of abuse of this Agreement and reinforcing the exchange of information concerning tax matters. It is expected that, while eliminating double taxation and preventing international tax evasion and tax avoidance, this Agreement promotes further mutual investments and economic exchanges between the two countries.

* This Agreement will not affect the existing Convention applicable between Japan and the countries other than the Kyrgyz Republic.

【Reference 1】 Next Steps

After the completion of the domestic procedures in each of the two countries (in Japan, approval by the Diet is necessary), each of the two countries shall send through diplomatic channels to the other country the notification confirming the completion of its internal procedures. This Agreement will enter into force on the thirtieth day after the date of receipt of the latter notification 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 the first day of January of the calendar year next following the year in which this Agreement enters into force;

(ii)　with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after the first day of January of the calendar year next following the year in which this Agreement enters into force;

(b) in the Kyrgyz Republic:

(i)　with respect to taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the year in which this Agreement enters into force;

(ii)　with respect to other taxes, for taxes for taxable years beginning on or after the first day of January of the calendar year next following the year in which this Agreement enters into force.

The provisions concerning the exchange of information will have effect from the date of entry into force of this Agreement without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

【Reference 2】 Texts and Key Points of the Agreement

・“Agreement between Japan and the Kyrgyz Republic for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:195KB)

・English(PDF:165KB)

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・Key Points of New Tax Agreement with the Kyrgyz Republic

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