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Current Status of Negotiations on Tax Conventions (Text and Outline)

Japanese

(As of July 1 2020)

1. Tax Conventions

Entered into force

Mar.2004U.S.[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Jun.2006India[partial](JapanesePDF / EnglishPDF)
Oct.2006U.K.[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2007France[partial]

(JapanesePDF);

Exchanged Diplomatic Notes (JapanesePDF)

Nov.2008Pakistan[full](JapanesePDF / EnglishPDF)
Dec.2008Australia[full]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2008Philippines[partial](JapanesePDF / EnglishPDF)
Dec.2009Brunei[first](JapanesePDF / EnglishPDF)
Dec.2009Kazakhstan[first](JapanesePDF / EnglishPDF)
Jul.2010Singapore[partial](JapanesePDF / EnglishPDF)
Aug.2010*Bermuda[first](JapanesePDF / EnglishPDF)
Dec.2010Malaysia[partial](JapanesePDF / EnglishPDF)
Aug.2011Hong Kong[first](JapanesePDF / EnglishPDF / Outline)
Aug.2011*Bahamas[first](JapanesePDF / EnglishPDF)
Sep.2011Saudi Arabia[first](JapanesePDF / EnglishPDF / Outline)
Sep.2011*Isle of Man[first](JapanesePDF / EnglishPDF)
Nov.2011*Cayman Islands[first](JapanesePDF / EnglishPDF)
Dec.2011Netherlands[full]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2011Switzerland[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2011Luxembourg[partial]

(JapanesePDF / EnglishPDF);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2012*Liechtenstein[first](JapanesePDF / EnglishPDF)
Jun.2013Kuwait[first](JapanesePDF / EnglishPDF / Outline)
Jul.2013*Samoa[first](JapanesePDF / EnglishPDF)
Jul.2013Portugal[first](JapanesePDF / EnglishPDF / Outline)
Aug.2013*Guernsey[first](JapanesePDF / EnglishPDF)
Aug.2013*Jersey[first](JapanesePDF / EnglishPDF)
Oct.2013Convention on Mutual Administrative Assistance in Tax Matters(JapanesePDF / EnglishPDF / Outline);  

Protocol (JapanesePDF / EnglishPDF)

Oct.2013New Zealand[full](JapanesePDF / EnglishPDF / Outline)
Dec.2013Belgium[partial](JapanesePDF / EnglishPDF)
May.2014*Macau[first](JapanesePDF / EnglishPDF )
Sep.2014Oman[first](JapanesePDF / EnglishPDF / Outline)
Oct.2014*British Virgin Islands[first](JapanesePDF / EnglishPDF )
Oct.2014Sweden[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Dec.2014U.K.[partial]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF); Exchanged Diplomatic Notes on Article 7 (JapanesePDF / EnglishPDF)

Dec.2014U.A.E.[first]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF)

Dec.2015Qatar[first]

(JapanesePDF / EnglishPDF / Outline);

Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Oct.2016Germany[full](JapanesePDF / EnglishPDF / Outline)
Oct.2016India[partial](JapanesePDF / EnglishPDF / Outline)
Dec.2016Chile[first]                                 (JapanesePDF / EnglishPDF / Outline)
Mar.2017*Panama[first]                                 (JapanesePDF / EnglishPDF)
Jul.2017Latvia[first]                                 (JapanesePDF / EnglishPDF / Outline)
Aug.2017Slovenia[first]                                 (JapanesePDF / EnglishPDF / Outline)
Aug.2018Lithuania[first] (JapanesePDF / EnglishPDF / Outline)
Aug.2018Estonia[first](JapanesePDF / EnglishPDF / Outline)
Oct.2018Russia[full](JapanesePDF / EnglishPDF / Outline)
Oct.2018Austria[full]                                 (JapanesePDF / EnglishPDF / Outline)
Oct.2018Iceland[first](JapanesePDF / EnglishPDF / Outline)
Dec.2018*Bahamas[partial]   (JapanesePDF / EnglishPDF)
Dec.2018Denmark[full](JapanesePDF / EnglishPDF / Outline)
Jan.2019Belgium[full]  (JapanesePDF / EnglishPDF / Outline)
Aug.2019U.S.[partial](JapanesePDF / EnglishPDF / Outline);
Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)
Sep.2019Croatia[first](Japanese PDF /English PDF /Outline)
Dec.2019Ecuador[first](JapanesePDF /EnglishPDF /Outline)

 

Signed but not yet entered into force

Oct.2018Spain[full]                                    (JapanesePDF / EnglishPDF / Outline)
Dec.2018Colombia[first]                                    (JapanesePDF / EnglishPDF /Outline);

                                    Exchanged Diplomatic Notes (JapanesePDF / EnglishPDF)

Jun.2019Argentina[first]                                    (Japanese PDF / English PDF /Outline)
Sep.2019Uruguay[first]                                    (Japanese PDF / English PDF /Outline)
Nov.2019Peru[first]                                    (Japanese PDF/ EnglishPDF / Outline)
Dec.2019Jamaica[first]                                    (Japanese PDf/EnglishPDF /Outline)
Dec.2019Uzbekistan[full]                                    (Japanese PDF/EnglishPDF /Outline)
Jan.2020Morocco[first]                                    (JapanesePDF /EnglishPDF /Outline)

 

Agreement in principle

Nov.2019 Serbia[first]

 

 

Currently under official negotiations

Tunisia
Greece
Finland
Nigeria

 

(Note)

1. [*]: Tax agreements centred on 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.2016Taiwan            

(Japanese / English / Outline)

(links to the websites of the Interchange Association)

Entered into force in Jan. 2019Convention to Implement Measures to Prevent BEPS            

(JapanesePDF / EnglishPDF / Outline)

 

(Note)
The 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.)