DT10651 - Double Taxation Relief Manual: Guidance by country: Japan: Admissible taxes

The following Japanese taxes are admissible for credit in the UK under the convention:

• the income tax
• the corporation tax
• the special income tax for reconstruction
• the special corporation tax for reconstruction
• the local inhabitant taxes

The following Japanese taxes are admissible for unilateral relief in the UK under the convention:

• the business enterprise tax (in so far as payable on profits or income) including the `gross premium income’ of insurance companies

The following Japanese taxes are inadmissible under the convention:

• per capita elements of Japanese taxes