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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Japan: Admissible Taxes

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

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

Admissible for unilateral relief:

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


  • Per capita elements of Japanese taxes.