Taxes
Japan — Tax: Double Tax Treaties
Japan has 75 tax conventions applicable to 81 jurisdictions (the count differs from the treaty number because some conventions apply to multiple successor jurisdictions). Separately, Japan has 11 Tax Information Exchange Agreements covering 11 jurisdictions. Japan is also a signatory to the OECD's Multilateral Convention (MLI), which modifies existing bilateral treaties to address treaty abuse and improve dispute-resolution mechanisms. The official authoritative list and treaty texts are maintained by the Ministry of Finance, with the National Tax Agency providing guidance on claiming treaty benefits.
Key facts
- Japan has 75 tax conventions covering 81 jurisdictions.
- Separately, 11 Tax Information Exchange Agreements cover 11 jurisdictions.
- Japan has adopted the OECD Multilateral Convention (MLI) to modernize its treaty network against abuse.
- The Ministry of Finance maintains the official treaty list; the NTA provides guidance on claiming benefits.