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Operations of articles 5 - 21, 23 and 26 Conventions are suspended by the Russian Federation according to the Presidential decree the Russian Federation of August 8, 2023 No. 585


of September 7, 2017

About elimination of double taxation concerning taxes on the income and about prevention of avoidance and tax avoidance

Government of the Russian Federation and Government of Japan,

wishing to develop further the economic relations and to strengthen cooperation in tax cases,

intending to sign the Convention on elimination of double taxation concerning taxes on the income, without creating opportunity for not taxation or the lowered taxation by means of avoidance or evasion of taxes (including by use of the schemes directed to obtaining indirectly by residents of the third jurisdictions of the privileges provided by this Convention),

agreed as follows:

Article 1 of Person to which the Convention extends

1. This Convention is applied to persons which are residents of one or both Contracting States.

2. For the purposes of this Convention income gained by education either through it or by means of structure which are considered fully or partially transparent from the point of view of the taxation according to the tax legislation of any of Contracting States is considered as the income of resident of the Contracting State, but only in that part in which such income is considered the income of resident of this Contracting State for the purposes of the taxation in this Contracting State. Provisions of this Item shall not be considered as limiting the right of the Contracting State to tax residents of this Contracting State at all. For the purposes of this Item the term "transparent from the point of view of the taxation" means cases when according to the tax legislation of the Contracting State the income or part of the income of education or structure are subject to the taxation not at the education level or structures, and at the level of persons who have share in such education or structure as though such income or part of the income were directly received by such persons for a moment when such income or part of the income were actually received irrespective of whether there were such income or part of the income are distributed by these education or structure to such persons.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income levied on behalf of the Contracting State, its divisions or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income or separate elements of the income including taxes on the income from alienation of any property and taxes on the total amount of the salary paid by the companies are considered as taxes on the income.

3. The existing taxes to which this Convention is applied are:

(a) in Japan:

(i) income tax;

(ii) tax on corporations;

(iii) the specific income tax on reconstruction;

(iv) the local tax on corporation; and

(v) the local taxes on accommodation

(further referred to as "the Japanese tax"); and

(b) in the Russian Federation (further referred to as Russia):

(i) income tax of the organizations; and

(ii) income tax

(further referred to as "the Russian tax").

4. This Convention is applied also to any identical or in essence to similar taxes which are established after signature date of this Convention in amendment or instead of the existing taxes. Competent authorities of Contracting States notify each other on any essential changes made to their tax laws.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

(a) the terms "Contracting State" and "other Contracting State" mean Russia or Japan depending on context;

(b) the term "person" includes physical person, the company and any other consolidation of persons;

(c) the term "company" means any corporate consolidation or any education considered as corporate consolidation for tax purposes;

(d) the term "company" is applied to conducting any business activity;

(e) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;

(f) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft is operated only between the Items located in other Contracting State;

(g) "competent authority" means the term:

(i) in relation to Japan - the Minister of Finance or his authorized representative; and

(ii) in relation to Russia - the Ministry of Finance of the Russian Federation or his authorized representative;

(h) the term "national person" in relation to the Contracting State means:

(i) any physical person having nationality or nationality of the Contracting State; and

(ii) any legal entity, partnership or association which received such status based on the current legislation of the Contracting State;

(i) the term "business activity" includes rendering professional services and other activities of independent nature; and

(j) the term "pension fund" means any person:

(i) which is created according to the legislation of the Contracting State; and

(ii) which main activities is management or providing pensions, retirement benefits or other similar payments or income acquisition for benefit of other pension funds;

provided that

(iii) in case of Japan - it is exempted from the taxation in Japan concerning income gained as a result of the activities specified regarding (ii) of this subitem;

(iv) in case of Russia - the education created according to the Federal Law "About Non-state Pension Funds" (The law of May 7, 1998 No. 75-FZ), taking into account changes which can be accepted afterwards and not changing their basic principle.


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