その他令和7年7月4日

日本国とウクライナとの間の租税条約の定義に関する条文

号外p.22 - p.23

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日本国とウクライナとの間の租税条約の定義に関する条文

令和7年7月4日|p.22-23

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4. This Convention shall apply also to any identical or substantially similar taxes that

are imposed after the date of signature of the Convention in addition to, or in place of, the

existing taxes. The competent authorities of the Contracting States shall notify each

other of any significant changes that have been made in their taxation laws.

ARTICLE3

GENERAL DEFINITIONS

1. For the purposes of this Convention, unless the context otherwise requires:

(a) the term "Japan", when used in a geographical sense, means all the

territory of Japan, including its territorial sea, in which the laws relating to

Japanese tax are in force, and all the area beyond its territorial sea.

including the seabed and subsoil thereof, over which Japan has sovereign

rights in accordance with international law and in which the laws relating

to Japanese tax are in force;

(b) the term "Ukraine", when used in a geographical sense, means all the

territory of Ukraine, including internal waters and territorial sea of

Ukraine and the airspace above them, as well as the maritime zones

beyond the territorial sea including the seabed and subsoil, over which

Ukraine exercises sovereign rights or jurisdiction in accordance with its

national laws in force and international law;

Japan or Ukraine, as the context requires;

(d) the term "person" includes an individual, a company and any other body

of persons;

(e) the term "company" means any body corporate or any entity that is treated

as a body corporate for tax purposes;

(f) the term "enterprise" applies to the carrying on of any business;

(g) the terms "enterprise of a Contracting State" and "enterprise of the other

Contracting State" mean respectively an enterprise carried on by a resident

of a Contracting State and an enterprise carried on by a resident of the

other Contracting State;

(h) the term "international traffic" means any transport by a ship or aircraft

except when the ship or aircraft is operated solely between places in a

Contracting State and the enterprise that operates the ship or aircraft is not

an enterprise of that Contracting State;

(i) term "competent authority means:

(i) in Japan, the Minister of Finance or his authorised representative;

() in Ukraine, the Ministry of Finance of Ukraine or its authorised

representative;

(1) the term "national", in relation to a Contracting State, means:

(i) any individual possessing the nationality of that Contracting State;

and

(ii) any legal person, partnership or association deriving its status as

such from the laws in force in that Contracting State;

(k) the term "business" includes the performance of professional services and

of other activities of an independent character;

(1) the term "recognised pension fund" of a Contracting State means an entity

or arrangement established under the law of that Contracting State that is

treated as a separate person under the taxation laws of that Contracting

State and:

(i) that is established and operated exclusively or almost exclusively

to administer or provide retirement benefits and ancillary or

incidental benefits or other similar remuneration to individuals and

that is regulated as such by that Contracting State or one of its

political subdivisions or local authorities; or

(ii) that is established and operated exclusively or almost exclusively

to invest funds for the benefit of other recognised pension funds of

that Contracting State.

Where an entity or arrangement established under the law of a Contracting

State would constitute a recognised pension fund under clause (i) or (ii) if

it were treated as a separate person under the taxation laws of that

Contracting State, it shall be considered, for the purposes of the

Convention, as a separate person treated as such under the taxation laws

of that Contracting State and all the assets and income of the entity or

arrangement shall be treated as assets held and income derived by that

separate person and not by another person.

2. As regards the application of this Convention at any time by a Contracting State,

any term not defined therein shall, unless the context otherwise requires or the competent

authorities agree to a different meaning pursuant to the provisions of Article 23, have the

meaning that it has at that time under the law of that Contracting State for the purposes

of the taxes to which the Convention applies, any meaning under the applicable tax laws

of that Contracting State prevailing over a meaning given to the term under other laws of

that Contracting State.

p.22 / 2

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