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