Double Taxation Relief Manual: Guidance by country: Japan: Agreements
A comprehensive agreement (SI2006/1970) entered into force on 12 October 2006 and has effect
- In the United Kingdom for
i) taxes withheld at source from 1 January 2007, ii) income tax and capital gains tax from 2007-08, iii) Corporation tax from 1 April 2007.
- In Japan from the taxable year beginning 1 January 2007.
A previous agreement applied until those dates.
If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Japan” will provide a link to the treaty.