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.