3.5 Tax treaties

In order to prevent double taxation on the same income, Japan has concluded tax treaties with many countries ブラック ジャック 無料 ゲームhe purposes of promoting investment and economic exchange with those countries through providing legal stability in taxation, eliminating international double taxation, and preventing tax evasion and avoidance.

The provisions of tax treaties supersede those of domestic law. ブラック ジャック 無料 ゲームhe tax liability in Japan of individuals and corporations domiciled in a country with which Japan has a tax treaty, the location of the source of income (the provisions concerning where income that provides the rationale ブラック ジャック 無料 ゲームaxation is generated) deemed taxable income under Japanese law (the provisions concerning where income that provides the rationale ブラック ジャック 無料 ゲームaxation is generated) may at times be amended from Japan to her counterpart (or from her counterpart to Japan) to accord with these tax treaties. For various types of income, Japan where income is generated has tax reduction or exemption measures. Through these measures, majority of international double taxation can be avoided.

Japan’s Tax Convention Network website: