The Double Taxation Agreement entered into force on 12 October 2006 and was amended by signed protocol that entered into force on 12 December 2014.
The agreement is effective in Japan from 1 January 2007 for:
- taxes withheld at source
- other taxes
It’s effective in the UK from:
- 1 January 2007 for taxes withheld at source
- 1 April 2007 for Corporation Tax
- 6 April 2007 for Income Tax and Capital Gains Tax