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改正等に関する議定書
号外p.38
号外p.38
出典：官報発行サイト（内閣府）の掲載情報をもとに整理しています。重要な確認は公式原文を基準にしてください。
原文確認推奨：抽出テキストだけで判断せず、必要に応じて原文画像または PDF で確認してください。
出典・注意
官報発行サイト（内閣府）の掲載情報をもとに整理しています。重要な確認は公式原文を基準にしてください。
本文と原文の対照
まず左側の本文を読み、必要な箇所だけ原文ページで確認できる構成です。
← 同日の官報に戻る
原文対照の表示オプション
(ii) with respect to other taxes, for any taxable year beginning on or
after 1 January in the calendar year next following that in which
the Convention enters into force.
(i) with respect to taxes levied on the basis of a taxable year, for taxes
for any taxable years beginning on or after 1 January in the
3. Notwithstanding the provisions of paragraph 2, the provisions of Articles 24 and
calendar year next following that in which the notice is given;
25 shall have effect from the date of entry into force of this Convention without regard to
the date on which the taxes are levied or the taxable year to which the taxes relate.
(ii) with respect to taxes levied not on the basis of a taxable year, for
taxes levied on or after 1 January in the calendar year next
4. The Convention between the Government of Japan and the Government of the
following that in which the notice is given;
Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect
to Taxes on Income, with Protocol, signed at Tokyo on 18 January, 1986 (hereinafter
referred to as "the prior Convention") shall between Japan and Ukraine cease to be
applicable from the date upon which this Convention applies in respect of the taxes to
which this Convention applies in accordance with the provisions of paragraphs 2 and 3.
5. Notwithstanding the entry into force of this Convention, an individual who0.00.0
resident of either Contracting State and entitled to the benefits of Article 17 of the prior
Convention at the time of the entry into force of this Convention shall continue to be
entitled to such benefits until such time as the individual would have ceased to be entitled
to such benefits if the prior Convention had remained in force
6.The prior Convention shall between Japan and Ukraine terminate on the last date
on which it applies in accordance with the provisions of the preceding paragraphs of this
Article.
ARTICLE 29
TERMINATION
This Convention shall remain in force until terminated by a Contracting State
Either Contracting State may terminate the Convention by giving notice of termination
through diplomatic channels to the other Contracting State at least six months before the
end of any calendar year beginning after expiry of five years from the date of entry into
force of the Convention. In such event, the Convention shall cease to have effect:
(a) in Japan:
0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000the the the the the the the the the the the and the the and the and the and the and the and the the
(b) in Ukraine:
(i) with respect to taxes withheld at source, for amounts paid on or
after 1 January in the calendar year next following that in which
the notice is given;
(ii) with respect to other taxes, for any taxable year beginning on or
after 1 January in the calendar year next following that in which
the notice is given.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their
respective Governments, have signed this Convention.
DONE in duplicate at Tokyo this nineteenth day of February, 2024, in the Japanese,
Ukrainian and English languages, all texts being equally authentic. In case of any
divergence of interpretation, the English text shall prevail.
For the Government of Japan:
For the Government of Ukraine:
K. Matsu
Marchenko
読み込み中...
テキスト領域
選択中
非公開 (PII)
関連する新着公告を見逃さないために
会社名・機関名・キーワードを監視条件として保存し、新着掲載を継続確認できます。監視・通知の契約は天羅AIが提供します。
天羅AIで監視する↗（別サービス・新しいタブで開きます）