Countries with Tax Treaties with Japan
Japanese Tax Treaties (租税条約)
Japan has concluded tax treaties with many countries for the purposes of avoiding double taxation of income internationally and preventing tax evasion.
The provisions of tax treaties supersede those of domestic law. In determining the tax liability in Japan of individuals and corporations domiciled in a country with which Japan has a tax treaty, the location of the source of income deemed taxable income under Japanese law (specifically the provisions concerning where the income upon which taxation is based is generated) may at times be amended to accord with these tax treaties. Provisions have also been established in Japan for reducing the tax on, or exempting from tax, various types of income sourced in Japan.
Countries with Japanese Tax Treaties (租税条約締結国)
Armenia
Australia
Austria
Azerbaijan
Bangladesh
Belarus
Belgium
Brazil
Bulgaria
Canada
China
Czech Republic
Denmark
Egypt
Fiji
Finland
France
Georgia
Germany
Hungary
India
Indonesia
Ireland
Israel
Italy
Kyrgyz Republic
Luxembourg
Malaysia
Mexico
Moldova
Netherlands
New Zealand
Norway
Pakistan
Philippines
Poland
Republic of Korea
Romania
Russian Federation
Singapore
Slovak Republic
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Tajikistan
Thailand
U.K.
U.S.
Turkey
Turkmenistan
Ukraine
Uzbekistan
Viet Nam
Zambia
(Source : Ministry of Finance Japan, As of Nov.2009)
-Related Links
“Taxes on Real Estate Income of Non-residents”
“Countries with Tax Treaties with Japan”
“Taxes on Trust Beneficiary Right of Real Estate”
