(As of July 2, 2025)
1. Tax Conventions
Entered into force
| Mar.2004 | U.S. [full] |
| Jun.2006 | India [partial] |
| Oct.2006 | U.K. [full] |
| Dec.2007 | France [partial] |
| Nov.2008 | Pakistan [full] |
| Dec.2008 | Australia [full] |
| Dec.2008 | Philippines [partial] |
| Dec.2009 | Brunei [first] |
| Dec.2009 | Kazakhstan [first] |
| Jul.2010 | Singapore [partial] |
| Aug.2010 | *Bermuda [first] |
| Dec.2010 | Malaysia [partial] |
| Aug.2011 | Hong Kong [first] |
| Aug.2011 | *Bahamas [first] |
| Sep.2011 | Saudi Arabia [first] |
| Sep.2011 | *Isle of Man [first] |
| Nov.2011 | *Cayman Islands [first] |
| Dec.2011 | Netherlands [full] |
| Dec.2011 | Switzerland [partial] |
| Dec.2011 | Luxembourg [partial] |
| Dec.2012 | *Liechtenstein [first] |
| Jun.2013 | Kuwait [first] |
| Jul.2013 | *Samoa [first] |
| Jul.2013 | Portugal [first] |
| Aug.2013 | *Guernsey [first] |
| Aug.2013 | *Jersey [first] |
| Oct.2013 | Convention on Mutual Administrative Assistance in Tax Matters |
| Oct.2013 | New Zealand [full] |
| Dec.2013 | Belgium [partial] |
| May.2014 | *Macau [first] |
| Sep.2014 | Oman [first] |
| Oct.2014 | *British Virgin Islands [first] |
| Oct.2014 | Sweden [partial] |
| Dec.2014 | U.K. [partial] |
| Dec.2014 | U.A.E. [first] |
| Dec.2015 | Qatar [first] |
| Oct.2016 | Germany [full] |
| Oct.2016 | India [partial] |
| Dec.2016 | Chile [first] |
| Mar.2017 | *Panama [first] |
| Jul.2017 | Latvia [first] |
| Aug.2017 | Slovenia [first] |
| Aug.2018 | Lithuania [first] |
| Aug.2018 | Estonia [first] |
| Oct.2018 | Russia [full] |
| Oct.2018 | Austria [full] |
| Oct.2018 | Iceland [first] |
| Dec.2018 | *Bahamas [partial] |
| Dec.2018 | Denmark [full] |
| Jan.2019 | Belgium [full] |
| Aug.2019 | U.S. [partial] |
| Sep.2019 | Croatia [first] |
| Dec.2019 | Ecuador [first] |
| Sep.2020 | Jamaica [first] |
| Oct.2020 | Uzbekistan [full] |
| Jan.2021 | Peru [first] |
| May.2021 | Spain [full] |
| Jul.2021 | Georgia [full] |
| Jul.2021 | Uruguay [first] |
| Dec.2021 | Serbia [first] |
| Apr.2022 | Morocco [first] |
| Sep.2022 | Colombia [first] |
| Nov.2022 | Switzerland [partial] |
| Aug.2023 | Azerbaijan [full] |
| Jan.2024 | Algeria [first] |
| Dec.2024 | Greece [first] |
| Aug.2025 | Ukraine [full] |
Signed but not yet entered into force
| Jun.2019 | Argentina [first] |
| Dec.2024 | Turkmenistan [full] |
| Dec.2024 | Armenia [full] |
Agreement in principle
Currently under official negotiations
| Tunisia |
| Finland |
| Nigeria |
| Laos |
| Czech Republic |
(Note)
1. [*]: Tax agreements principally for the exchange of information regarding tax matters.
2. [full]: The fully amended Convention
3. [partial]: The partly amended Convention
4. [first]: The firstly concluded Convention
2. Others
| Entered into force in Jun.2016 | Taiwan |
| Entered into force in Jan. 2019 | Convention to Implement Measures to Prevent BEPS |
(Note)
The Private-sector Tax Arrangement with Taiwan is not an international agreement, such as a treaty, concluded by the Government of Japan nor relevant authorities in Taiwan but the Private-sector Tax Arrangement between the Interchange Association (Japan) and the Association of East Asian Relations (Taiwan), which are both private institutions. (The two associations are now renamed as the Japan-Taiwan Exchange Association (Japan) and the Taiwan-Japan Relations Association (Taiwan), respectively.)