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The List of Japan's Tax Conventions

Japanese

                                                                 As of September, 25 2020


1. Tax Conventions (principally for the elimination of double taxation and the prevention of tax evasion and avoidance)

JurisdictionsDate of Signature/
Date of Entry into Force, etc. (*1)
Text/Outline (*2)【Reference】
Synthesised Text (*3)
Argentina
Original Convention
  Signature: Jun. 27, 2019
  Entry into Force: Not in Force

Japanese English Outline-
ArmeniaOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
AustraliaOriginal Convention
  Signature: Jan. 31, 2008
  Entry into Force: Dec. 3, 2008


Japanese English 
Outline (Japanese)

(2008 Exchanged Notes)
  Japanese English

Japanese English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Sep. 26, 2018

Summary
Austria
Original Convention
  Signature: Jan. 30, 2017
  Entry into Force: Oct. 27, 2018

Japanese English Outline-
AzerbaijanOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Bangladesh
Original Convention
  Signature: Feb. 28, 1991
  Entry into Force: Jun. 15, 1991

Japanese・English-
BelarusOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Belgium
Original Convention
  Signature: Oct. 12, 2016
  Entry into Force: Jan. 19, 2019

Japanese  English  Outline-
Brazil
Original Convention
  Signature: Jan. 24, 1967
  Entry into Force: Dec. 31, 1967

Japanese・English

Japanese  English

Amending Protocol
  Signature: Mar. 23, 1976
  Entry into Force: Dec. 29, 1977


Japanese・English


(1976 Exchanged Notes)
  Japanese・English

(1976 Agreed Minutes)
 Japanese・English

Brunei
Original Convention
  Signature: Jan 20, 2009
  Entry into Force: Dec 19, 2009

Japanese  English  Outline-
BulgariaOriginal Convention
  Signature: Mar. 7, 1991
  Entry into Force: Aug. 9, 1991


Japanese・English

(1991 Exchanged Notes)
  Japanese・English

-
Canada
Original Convention
  Signature: May 7, 1986
  Entry into Force: Nov. 14, 1987

Japanese・EnglishJapanese  English

Amending Protocol
  Signature: Feb. 19, 1999
  Entry into Force: Dec. 13, 2000

Japanese・English

Convention to Implement
Measures to Prevent BEPS 
  Notifications: Aug. 29, 2019

Summary
Chile
Original Convention
  Signature: Jan. 21, 2016
  Entry into Force: Dec. 28, 2016

Japanese  English  Outline-
ChinaOriginal Convention
  Signature: Sep. 6, 1983
  Entry into Force: Jun. 26, 1984


Japanese・English

(1983 Exchanged Notes ①)
  Japanese・English

(1983 Exchanged Notes ②)
  Japanese

-
ColombiaOriginal Convention
  Signature: Dec. 19, 2018
  Entry into Force: Not in Force


Japanese  English  Outline

(2018 Exchanged Notes)
  Japanese  English

-
Croatia
Original Convention
  Signature: Oct. 19, 2018
  Entry into Force: Sep. 5, 2019

Japanese  English  Outline-
Czech Republic
Original Convention (*5)
  Signature: Oct. 11, 1977
  Entry into Force: Nov. 25, 1978

Japanese・EnglishJapanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: May 13, 2020

Summary
Denmark
Original Convention
  Signature: Oct. 11, 2017
  Entry into Force: Dec. 27, 2018

Japanese  English  Outline-
Ecuador
Original Convention
  Signature: Jan. 15, 2019
  Entry into Force: Dec. 28, 2019

Japanese  English  Outline-
EgyptOriginal Convention
  Signature: Sep. 3, 1968
  Entry into Force: Aug. 6, 1969


Japanese・English

(1968 Agreed Minutes)
  Japanese・English

-
Estonia
Original Convention
  Signature: Aug. 30, 2017
  Entry into Force: Sep. 29, 2018

Japanese  English  Outline-
Fiji
Original Convention  (*6)
  Signature: Sep. 4, 1962
  Entry into Force: Apr. 23, 1963

Japanese・English

(1970 Exchanged Notes)
 Japanese・English
-
FinlandOriginal Convention
  Signature: Feb. 29, 1972
  Entry into Force: Dec. 30, 1972


Japanese・English

(1972 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Mar. 4, 1991
  Entry into Force: Dec. 28, 1991

Japanese・English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Feb. 25, 2019

Summary
France
Original Convention
  Signature: Mar. 3, 1995
  Entry into Force: Mar. 24, 1996

Japanese・FrenchJapanese
Amending Protocol
  Signature: Jan. 11, 2007
  Entry into Force: Dec. 1, 2007


Japanese  French 
Outline (Japanese)

(2007 Exchanged Notes)
  Japanese  French


Convention to Implement
Measures to Prevent BEPS 
  Notifications: Sep. 26, 2018

Summary
GeorgiaOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Germany
Original Convention
  Signature: Dec. 17, 2015
  Entry into Force: Oct. 28, 2016

Japanese  English  Outline-
Hong KongOriginal Convention
  Signature: Nov. 9, 2010
  Entry into Force: Aug. 14, 2011


Japanese  English  Outline

(2012 Exchanged Notes)
  Japanese・English

(2014 Exchanged Notes)
  Japanese  English

-
HungaryOriginal Convention
  Signature: Feb. 13, 1980
  Entry into Force: Oct. 25, 1980


Japanese・English

(1980 Exchanged Notes)
  Japanese・English

-
Iceland
Original Convention
  Signature: Jan. 15, 2018
  Entry into Force: Oct. 31, 2018

Japanese English Outline-
India
Original Convention
  Signature: Mar. 7, 1989
  Entry into Force: Dec. 29, 1989

Japanese・English

(1989 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Feb. 24, 2006
  Entry into Force: Jun. 28, 2006

Japanese  English
Outline(Japanese)

Amending Protocol
  Signature: Dec. 11, 2015
  Entry into Force: Oct. 29, 2016

Japanese  English  Outline

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jun. 25, 2019

Summary
IndonesiaOriginal Convention
  Signature: Mar. 3, 1982
  Entry into Force: Dec. 31, 1982


Japanese・English

(1982 Exchanged Notes)
  Japanese・English

Japanese English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Apr. 28, 2020

Summary
IrelandOriginal Convention
  Signature: Jan. 18, 1974
  Entry into Force: Dec. 4, 1974


Japanese・English

(1974 Exchanged Notes)
  Japanese・English

Japanese English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jan. 29, 2019

Summary
Israel
Original Convention
  Signature: Mar. 8, 1993
  Entry into Force: Dec. 24, 1993

Japanese・EnglishJapanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Sep. 13, 2018

Summary
ItalyOriginal Convention
  Signature: Mar. 20, 1969
  Entry into Force: Mar. 17, 1973


Japanese・English
(1969 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Feb. 14, 1980
  Entry into Force: Jan. 28, 1982

Japanese・English
Jamaica
Original Convention
  Signature: Dec. 12, 2019
  Entry into Force: Sep. 16, 2020

Japanese  English  Outline-
Kazakhstan
Original Convention
  Signature: Dec. 19, 2008
  Entry into Force: Dec. 30, 2009

Japanese  English  OutlineJapanese  English

Convention to Implement
Measures to Prevent BEPS 
  Notifications: Jun. 24, 2020

Summary

Korea
Original Convention
  Signature: Oct. 8, 1998
  Entry into Force: Nov. 22, 1999


Japanese・English

Japanese  English

Convention to Implement
Measures to Prevent BEPS 
  Notifications: May. 13, 2020

Summary
Kuwait
Original Convention
  Signature: Feb. 17, 2010
  Entry into Force: Jun. 14, 2013

Japanese  English  Outline-
KyrgyzOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Latvia
Original Convention
  Signature: Jan. 18, 2017
  Entry into Force: Jul. 5, 2017

Japanese  English  Outline-
Lithuania
Original Convention
  Signature: Jul. 13, 2017
  Entry into Force: Aug. 31, 2018

Japanese  English  Outline-
LuxemburgOriginal Convention
  Signature: Mar. 5, 1992
  Entry into Force: Dec. 27, 1992


Japanese・English

(1992 Exchanged Notes)
  Japanese・English

(1992 Agreed Minutes)
  Japanese・English

Japanese  English
Amending Protocol
  Signature: Jan. 25, 2010
  Entry into Force: Dec. 30, 2011


Japanese  English

(2010 Exchanged Notes)
  Japanese  English

(2013 Exchanged Notes)
  Japanese  English


Convention to Implement
Measures to Prevent BEPS 
  Notifications: Apr. 9, 2019

Summary
Malaysia
Original Convention
  Signature: Feb. 19, 1999
  Entry into Force: Dec. 31, 1999

Japanese・English

Japanese  English

Amending Protocol
  Signature: Feb. 10, 2010
  Entry into Force: Dec. 1, 2010

Japanese  English
Mexico
Original Convention
  Signature: Apr. 9, 1996
  Entry into Force: Nov. 6, 1996

Japanese・English-
MoldovaOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Morocco
Original Convention
  Signature: Jan. 8, 2020
  Entry into Force: Not in Force

Japanese  English  Outline-
NetherlandsOriginal Convention
  Signature: Aug. 25, 2010
  Entry into Force: Dec. 29, 2011


Japanese  English  Outline

(2010 Exchanged Notes)
  Japanese  English

(2012 Exchanged Notes)
  Japanese・English

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Mar. 29, 2019

Summary
New Zealand
Original Convention
  Signature: Dec. 10, 2012
  Entry into Force: Oct. 25, 2013

Japanese  English  OutlineJapanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jun. 27, 2018

Summary
NorwayOriginal Convention
  Signature: Mar. 4, 1992
  Entry into Force: Dec. 16, 1992


Japanese・English

(1992 Exchanged Notes)
  Japanese・English

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jul. 17, 2019

Summary
Oman
Original Convention
  Signature: Jan. 9, 2014
  Entry into Force: Sep. 1, 2014

Japanese  English  OutlineJapanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jul. 7, 2020

Summary
Pakistan
Original Convention
  Signature: Jan. 23, 2008
  Entry into Force: Nov. 9, 2008

Japanese  English
Outline (Japanese)
-
Peru
Original Convention
  Signature: Nov. 18, 2019
  Entry into Force: Not in Force

Japanese English Outline-
PhilippinesOriginal Convention
  Signature: Feb. 13, 1980
  Entry into Force: Jul. 20, 1980


Japanese・English

(1980 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Dec. 9, 2006
  Entry into Force: Dec. 5, 2008

Japanese  English
Outline (Japanese)
Poland
Original Convention
  Signature: Feb. 20, 1980
  Entry into Force: Dec. 23, 1982

Japanese・EnglishJapanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jan. 23, 2018

Summary
PortugalOriginal Convention
  Signature: Dec. 19, 2011
  Entry into Force: Jul. 28, 2013


Japanese  English  Outline

(2013 Competent Authority Agreement)
  Outline

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Feb. 28, 2020

Summary
QatarOriginal Convention
  Signature: Feb. 20, 2015
  Entry into Force: Dec. 30, 2015


Japanese  English  Outline

(2015 Exchanged Notes)
  Japanese  English

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Dec. 23, 2019

Summary
RomaniaOriginal Convention
  Signature: Feb. 12, 1976
  Entry into Force: Apr. 9, 1978


Japanese・English

(1976 Agreed Minutes)
  Japanese・English

-
Russia
Original Convention
  Signature: Sep. 7, 2017
  Entry into Force: Oct. 10, 2018

Japanese  English  Outline-
Saudi ArabiaOriginal Convention
  Signature: Nov. 15, 2010
  Entry into Force: Sep. 1, 2011


Japanese  English  Outline

(2013 Exchanged Notes)
  Japanese・English

Japanese  English 

Convention to Implement
Measures to Prevent BEPS
  Notifications: Jan. 23, 2020

Summary
Serbia
Original Convention
  Signature: Jul. 21, 2020
  Entry into Force: Not in Force

Japanese  English Outline

 

SingaporeOriginal Convention
  Signature: Apr. 9, 1994
  Entry into Force: Apr. 28, 1995


Japanese・English

(1994 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Feb. 4, 2010
  Entry into Force: Jul. 14, 2010

Japanese  English

Convention to Implement
Measures to Prevent BEPS 
  Notifications: Dec. 21, 2018

Summary
Slovakia
Original Convention  (*5)
  Signature: Oct. 11, 1977
  Entry into Force: Nov. 25, 1978

Japanese・EnglishJapanese  English

Convention to Implement
Measures to Prevent BEPS 
  Notifications: Sep. 20, 2018

Summary
Slovenia
Original Convention
  Signature: Sep. 30, 2016
  Entry into Force: Aug. 23, 2017

Japanese  English  Outline-
South AfricaOriginal Convention
  Signature: Mar. 7, 1997
  Entry into Force: Nov. 5, 1997


Japanese・English

(1997 Exchanged Notes)
  Japanese・English

-
Spain
Original Convention
  Signature: Feb. 13, 1974
  Entry into Force: Nov. 20, 1974

Japanese・English

-

New Convention
  Signature: Oct. 16, 2018
  Entry into Force: Not in Force

Japanese  English  Outline
Sri Lanka
Original Convention
  Signature: Dec. 12, 1967
  Entry into Force: Sep. 22, 1968

Japanese・English-
SwedenOriginal Convention
  Signature: Jan. 21, 1983
  Entry into Force: Sep. 18, 1983


Japanese・English

(1983 Exchanged Notes)
  Japanese・English

Japanese  English

Amending Protocol
  Signature: Feb. 19, 1999
  Entry into Force: Dec. 25, 1999

Japanese・English
Amending Protocol
  Signature: Dec. 5, 2013
  Entry into Force: Oct. 12, 2014


Japanese  English  Outline

(2014 Exchanged Notes)
  Japanese  English


Convention to Implement
Measures to Prevent BEPS
  Notifications: Jun. 22, 2018

Summary
Switzerland
Original Convention
  Signature: Jan. 19, 1971
  Entry into Force: Dec. 26, 1971

Japanese・EnglishJapanese  English
Amending Protocol
  Signature: May 21, 2010
  Entry into Force: Dec. 30, 2011


Japanese  English  Outline

(2010 Exchanged Notes)
  Japanese  English

(2012 Exchanged Notes ①)
  Japanese  English

(2012 Exchanged Notes ②)
  Japanese・English

(2012 Exchanged Notes ③)
  Japanese・English

TajikistanOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
Thailand
Original Convention
  Signature: Apr. 7, 1990
  Entry into Force: Aug. 31, 1990

Japanese・English-
Turkey
Original Convention
  Signature: Mar. 8, 1993
  Entry into Force: Dec. 28, 1994


Japanese・English

-
TurkmenistanOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-
UkraineOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: Aug. 8, 2019

Summary
United Arab
Emirates
Original Convention
  Signature: May 2, 2013
  Entry into Force: Dec. 24, 2014


Japanese  English  Outline

(2014 Exchanged Notes)
  Japanese

Japanese  English

Convention to Implement
Measures to Prevent BEPS
  Notifications: May 29, 2019

Summary
United KingdomOriginal Convention
  Signature: Feb. 2, 2006
  Entry into Force: Oct. 12, 2006


Japanese  English
Outline (Japanese)

(2006 Exchanged Notes)
  Japanese  English

(2013 Exchanged Notes)
  Japanese  English

Japanese  English
Amending Protocol
  Signature: Dec. 17, 2013
  Entry into Force: Dec. 12, 2014


Japanese  English  Outline

(2015 Exchanged Notes)
  Japanese English


Convention to Implement
Measures to Prevent BEPS
  Notifications: Jun. 29, 2018

Summary
United StatesOriginal Convention
  Signature: Nov. 6, 2003
  Entry into Force: Mar. 30, 2004


Japanese English
Outline (Japanese)

(2003 Exchanged Notes)
  Japanese  English

(2004 Agreed Note of Negotiators)
  Japanese  English

(2004 Record of Discussions)
  Japanese  English

Japanese  English
Amending Protocol
  Signature: Jan. 24, 2013
  Entry into Force: Aug. 30, 2019


Japanese  English  Outline

(2013 Exchanged Notes)
  Japanese  English

Uruguay
Original Convention
  Signature: Sep. 13, 2019
  Entry into Force: Not in Force

Japanese  English  Outline-
UzbekistanOriginal Convention (*4)
  Signature: Jan. 18, 1986
  Entry into Force: Nov. 27, 1986


Japanese・English

(1986 Exchanged Notes)
  Japanese

-

New Convention
  Signature: Dec. 19, 2019
  Entry into Force: Oct. 17, 2020

Japanese  English  Outline
VietnamOriginal Convention
  Signature: Oct. 24, 1995
  Entry into Force: Dec. 31, 1995


Japanese・English

(2014 Exchanged Notes)
  Japanese・English

(2015 Exchanged Notes)
  Japanese  English

-
ZambiaOriginal Convention
  Signature: Feb. 19, 1970
  Entry into Force: Jan. 23, 1971


Japanese・English

(1970 Exchanged Notes)
  Japanese・English

-

(*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 AffairsAnother window will open (in Japanese).


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

JurisdictionsDate of Signature/
Date of Entry into Force
Text/Outline【Reference】
Synthesised Text (*)
Bahamas
Original Agreement
  Signature: Jan. 27, 2011
  Entry into Force: Aug. 25, 2011

Japanese  EnglishJapanese  English

Amending Protocol
  Signature: Feb. 9, 2017
  Entry into Force: Dec. 12, 2018

Japanese  English
Bermuda
Original Agreement
  Signature: Feb. 1, 2010
  Entry into Force: Aug. 1, 2010

Japanese  English-
British Virgin
Islands

Original Agreement
  Signature: Jun. 18, 2014
  Entry into Force: Oct. 11, 2014

Japanese  English-
Cayman Islands
Original Agreement
  Signature: Feb. 7, 2011
  Entry into Force: Nov. 13, 2011

Japanese  English-
Guernsey
Original Agreement
  Signature: Dec. 6, 2011
  Entry into Force: Aug. 23, 2013

Japanese  English-
Isle of Man
Original Agreement
  Signature: Jun. 21, 2011
  Entry into Force: Sep. 1, 2011

Japanese  English-
Jersey
Original Agreement
  Signature: Dec. 2, 2011
  Entry into Force: Aug. 30, 2013

Japanese  English-
Liechtenstein
Original Agreement
  Signature: Jul. 5, 2012
  Entry into Force: Dec. 29, 2012

Japanese  English-
Macao
Original Agreement
  Signature: Mar. 13, 2014
  Entry into Force: May 22, 2014

Japanese  English-
Panama
Original Agreement
  Signature: Aug. 25, 2016
  Entry into Force: Mar. 12, 2017

Japanese  English-
Samoa
Original Agreement
  Signature: Jun. 4, 2013
  Entry into Force: Jul. 6, 2013

Japanese  English-

(*) 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

JapaneseAnother window will open  EnglishAnother window will open  OutlineAnother window will open
(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.)