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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Japan: Agreements

A comprehensive agreement (SI2006/1970) entered into force on 12 October 2006 and has effect

  1. 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.  
  1. 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.