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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Japan: Credit

Admissible for credit under the agreement

Income Tax.

Corporation Tax.

Local inhabitant taxes.

Local corporation special surtax (under Article 2(2) of the Convention)

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.