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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Japan: Agreements in Force

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 2 February 2006
Statutory Instrument number SI 2006 No. 1970
Entered into force 12 October 2006
Has effect from Effective in the United Kingdom from 1 January 2007 for taxes withheld at source, from 1 April 2007 for corporation tax and from 6 April 2007 for income tax and capital gains tax.Effective in Japan from 1 January 2007

 

Protocols amending the 2006 Japan DTC

Title PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 17 December 2013
Statutory Instrument number SI 2014 No. 1881
Entered into force 12 December 2014
Has effect from Effective in the UK for withholding taxes from 1 January 2015, for income tax and capital gains tax from 6 April 2015 and for corporation tax from 1 April 2015.
Effective in Japan from 1 January 2015.

 The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/japan-tax-treaties