The List of Japan's Tax Conventions

(*1)　The date of notifications of the Convention to Implement Measures to Prevent BEPS contains the date of notifications regarding application of that Convention submitted by the counterparty. Further information concerning the Convention to Implement Measures to Prevent BEPS is available in the page "Convention to Implement Measures to Prevent BEPS (MLI)".

(*2)　In the case of the Convention to Implement Measures to Prevent BEPS, the column contains the summary of application of that Convention to each tax treaty.

(*3)　Where an Original Convention has been amended by its Amending Protocol(s) and/or modified by the Convention to Implement Measures to Prevent BEPS, the column contains a consolidated text of the provisions of the Original Convention and the provisions of the Amending Protocol(s) and/or the Convention to Implement Measures to Prevent BEPS. The document shall be used solely for the purpose of facilitating the understanding of the application of the Original Convention as amended by the Amending Protocol(s) and/or modified by the Convention to Implement Measures to Prevent BEPS and has no legal value.

(*4)　Tax Convention with the former Soviet Union was succeeded.

(*5)　Tax Convention with the former Czechoslovakia was succeeded.

(*6)　The prior Tax Convention with the United Kingdom is applied.

(*7)　The above table contains the existing tax treaties of Japan. The texts of the prior tax treaties wholly replaced by the existing tax treaties are available in the page of the Ministry of Foreign Affairs (in Japanese).

2. Tax Information Exchange Agreements (principally for the exchange of information regarding tax matters)

(*)　Where an Original Agreement has been amended by its Amending Protocol(s), the column contains a consolidated text of the provisions of the Original Agreement and the provisions of the Amending Protocol(s). The document shall be used solely for the purpose of facilitating the understanding of the application of the Original Agreement as amended by the Amending Protocol(s) and has no legal value.

3. Others

Convention, etc.	Date of Signature/ Date of Entry into Force	Text/Outline
Private-sector Tax Arrangement with Taiwan (*)	Signature: Nov. 26, 2015 　Entry into Force: Jun. 13, 2016	Japanese  English  Outline (links to the websites of the Japan-Taiwan Exchange Association)
Convention on Mutual Administrative Assistance in Tax Matters	Signature: Nov. 3, 2011 　Entry into Force: Oct. 1, 2013	[Original Convention] Japanese　English [Amending Protocol] Japanese　English Outline
Convention to Implement Measures to Prevent BEPS	Signature: Jun. 7, 2017 　Entry into Force: Jan. 1, 2019	Japanese　English　Outline

(*)　Private-sector Tax 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.)