Resources

Tax Treaty

Summary of countries/regions which have tax treaties with Japan
(as of December 1, 2018)

A: Tax conventions (71)
B: Tax information exchange agreements (11)
C: Private–sector tax arrangement with Taiwan (1)

[Source: website of Ministry of Finance Japan]

America and the Caribbean			Europe			Asia and Pacific
1	America	A	1	Iceland	A	1	India	A
2	Canada	A	2	Ireland	A	2	Indonesia	A
3	Chile	A	3	United Kingdom	A	3	Australia	A
4	Brazil	A	4	Italy	A	4	Korea	A
5	Mexico	A	5	Estonia	A	5	Singapore	A
6	Cayman Islands	B	6	Austria	A	6	Sri Lanka	A
7	British Virgin Islands	B	7	Netherlands	A	7	Thailand	A
8	Panama	B	8	Switzerland	A	8	China	A
9	Bahamas	B	9	Sweden	A	9	New Zealand	A
10	Bermuda	B	10	Spain	A	10	Pakistan	A
			11	Slovakia	A	11	Bangladesh	A
Africa			12	Slovenia	A	12	Fiji	A
1	Egypt	A	13	Czech	A	13	Philippines	A
2	Zambia	A	14	Denmark	A	14	Brunei	A
3	South Africa	A	15	Germany	A	15	Vietnam	A
			16	Norway	A	16	Hong Kong	A
Russia and New Independent States			17	Hungary	A	17	Malaysia	A
1	Azerbaijan	A	18	Finland	A	18	Samoa	B
2	Armenia	A	19	France	A	19	Macao	B
3	Ukraine	A	20	Bulgaria	A	20	Taiwan	C
4	Uzbekistan	A	21	Belgium	A
5	Kazakhstan	A	22	Portugal	A	Middle East
6	Kyrgyz	A	23	Poland	A	1	United Arab Emirates	A
7	Georgia	A	24	Latvia	A	2	Israel	A
8	Tajikistan	A	25	Lithuania	A	3	Oman	A
9	Turkmenistan	A	26	Luxemburg	A	4	Qatar	A
10	Belarus	A	27	Romania	A	5	Kuwait	A
11	Moldova	A	28	Guernsey	B	6	Saudi Arabia	A
12	Russia	A	29	Jersey	B	7	Turkey	A
			30	Isle of Man	B
			31	Liechtenstein	B