International treaty
Japan: tax treaties
Tax treaties and related documents between the UK and Japan.
Documents
Details
Synthesised text of the Multilateral Instrument (MLI) and the 2006 UK-Japan Double Taxation Convention — in force
The 2006 UK-Japan Double Taxation Convention has been modified by the MLI.
The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:
- 1 January 2019 for taxes withheld at source on amounts paid or credited to non- residents
- 1 April 2020 for Corporation Tax
- 6 April 2020 for Income Tax and Capital Gains Tax
- 1 July 2019 for all other taxes levied by Japan for taxable period beginning on or after that date
2013 UK-Japan protocol
The 2013 UK-Japan protocol was signed on 17 December 2013 and entered into force on 12 December 2014.
2006 UK-Japan Double Taxation Convention, as amended by the 2013 Protocol
The Double Taxation Agreement entered into force on 12 October 2006 and was amended by a protocol signed on 17 December 2013.
The convention 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
UK-Japan MOU on arbitration in the Mutual Agreement Procedure
The UK-Japan MOU on arbitration in the Mutual Agreement Procedure (Article 25) on the 2014 protocol takes effect from 12 December 2014.