THE PROTOCOL TO THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF JAPAN

of September 7, 2017

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

When signing the Convention between the Government of the Russian Federation and the Government of Japan on elimination of double taxation concerning taxes on the income and about prevention of avoidance and tax avoidance (further referred to as "Convention") the undersigneds agreed that the following provisions constitute integral part of the Convention:

1. Concerning articles 10 and 13 of the Convention:

(a) It is understood that the term "investment fund" when using in item 4 of Article 10 and item 4 of article 13 of the Convention includes mutual investment funds of Russia.

(b) It is understood that the term "dividends" as it is determined in Item 7 of article 10 of the Convention, includes any payments on shares of mutual investment funds of Russia.

(c) For the purposes of subitems of "an" and "b" of this Item the term "mutual investment fund of Russia" means the investment funds created according to the Federal Law "About Investment Funds" (The law of November 29, 2001 No. 156-FZ), taking into account changes which can be accepted afterwards and not changing its basic principle.

2. Concerning article 23 of the Convention:

It is understood that nothing in article 23 of the Convention will be considered as the limiting application of any of following provisions:

(a) in case of Japan, Section 4 - 3 Chapters II and Sections 7 - 3, 7 - 4, 23 and 24 Chapters III of the Law of Japan on the special measures concerning the taxation (Law on Special Measures Concerning Taxation) (The law No. 26 of 1957);

(b) in case of Russia, Chapter 3.4 of part one of the Tax Code of the Russian Federation (The law of July 31, 1998 No. 146-FZ) and Articles 269 and 309.1 of Chapter 25 parts two of the Tax Code of the Russian Federation (The law of August 5, 2000 No. 117-FZ),

taking into account changes which can be accepted afterwards and not changing their basic principle.

3. Concerning article 24 of the Convention:

It is understood that if Russia agrees to include regulations on arbitration in the agreement or the convention on avoidance of double taxation signed with any third jurisdiction after signature date of the Convention, the Government of the Russian Federation and Japan in the shortest possible time there will begin negotiations with the purpose of the conclusion of the Protocol on entering into the Convention of the changes providing arbitration.

4. Concerning article 25 of the Convention:

It is understood that the Contracting State can refuse provision of information concerning confidential information between the lawyers, attorneys or other acknowledged legal representatives acting as those, and their clients in that measure in which such data are protected from disclosure according to the national legal system of this Contracting State.

5. Any document received according to article 25 of the Convention or the certificate on residence issued by competent authority of the Contracting State does not require legalization or apostille for the purposes of application in other Contracting State, including use in courts or administrative authorities.

In witness whereof the undersigneds, properly on that authorized by the Governments, signed the this Protocol.

It is made in Vladivostok on September 7, 2017 in duplicate, everyone in the Russian, Japanese and English languages, all three texts are equally authoritative. In case of discrepancy in case of interpretation the text in English will be applied.

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