その他令和7年10月31日

租税条約の適用範囲および一般定義（日本・トルクメニスタン）

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令和7年10月31日

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租税条約の適用範囲および一般定義（日本・トルクメニスタン）

令和7年10月31日|p.20-23

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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 "Turkmenistan", when used in a geographical sense, means the

territory of Turkmenistan and any area within which it exercises sovereign

rights and jurisdiction in accordance with international law;

Japan or Turkmenistan, 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;

(ii) in Turkmenistan, the Ministry of Finance and Economy 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 24, 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.

ARTICLE4

RESIDENT

1. For the purposes of this Convention, the term "resident of a Contracting State"

means any person who, under the laws of that Contracting State, is liable to tax therein

by reason of his domicile, residence, place of head or main office, place of management

or any other criterion of a similar nature, and also includes that Contracting State and any

political subdivision or local authority thereof as well as a recognised pension fund of

that Contracting State. This term, however, does not include any person who is liable to

tax in that Contracting State in respect only of income from sources in that Contracting

State.

2. Where by reason of the provisions of paragraph1an individual is a resident of

both Contracting States, then his status shall be determined as follows:

(a) he shall be deemed to be a resident only of the Contracting State in which

he has a permanent home available to him; if he has a permanent home

available to him in both Contracting States, he shall be deemed to be a

resident only of the Contracting State with which his personal and

economic relations are closer (centre of vital interests);

(b) if the Contracting State in which he has his centre of vital interests cannot

be determined, or if he has not a permanent home available to him in either

Contracting State, he shall be deemed to be a resident only of the

Contracting State in which he has an habitual abode;

he shall be deemed to be a resident only of the Contracting State of which

he is a national;

(d) if he is a national of both Contracting States or of neither of them, the

competent authorities of the Contracting States shall settle the question by

mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual

is a resident of both Contracting States, the competent authorities of the Contracting

States shall endeavour to determine by mutual agreement the Contracting State of which

such person shall be deemed to be a resident for the purposes of this Convention, having

regard to its place of head or main office, its place of effective management, the place

where it is incorporated or otherwise constituted and any other relevant factors. In the

absence of such agreement, such person shall not be entitled to any relief or exemption

from tax provided by the Convention.

ARTICLE5

PERMANENT ESTABLISHMENT

1. For the purposes of this Convention, the term "permanent establishment" means

a fixed place of business through which the business of an enterprise is wholly or partly

carried on.

2. The term "permanent establishment" includes especially:

(d) the maintenance of a fixed place of business solely for the purpose of

(a) a place of management;

purchasing goods or merchandise or of collecting information, for the

(b) a branch: management.

enterprise;

(b) abranch;

(e) the maintenance of a fixed place of business solely for the purpose of

carrying on, for the enterprise, any activity not listed in subparagraphs (a)

to (d), provided that this activity has a preparatory or auxiliary character;

(d) factory;

(1) the maintenance of a fixed place of business solely for any combination of

(e) and

activities mentioned in subparagraphs (a) to (e), provided that the overall

activity of the fixed place of business resulting from this combination is

(f) a mine, an oil or gas well, a quarry or any other place of extraction of

of a preparatory or auxiliary character.

natural resources.

10Paragraph 4 shall not apply to a fixed place of business that that0.0used or maintained

3. The term "permanent establishment" also encompasses:

by an enterprise if the same enterprise or a closely related enterprise carries on business

activities at the same place or at another place in the same Contracting State and

(a) a building site or construction or installation project, but only if such site

or project lasts more than twelve months;

(a) that place or other place constitutes a permanent establishment for the

enterprise or the closely related enterprise under the provisions of this

(b) activities carried on in a Contracting State in connection with the

Article, or

exploration or exploitation of natural resources situated in that Contracting

State, but only if such activities last more than twelve months.

(b) activity resultivity resulting from the combination of the activities carried

on by the two enterprises at the same place, or by the same enterprise or

4. Notwithstanding the preceding provisions of this Article, the term "permanent

closely related enterprises at the two places, is not of a preparatory or

establishment" shall be deemed not to include:

auxiliary character,

(a) the use of facilities solely for the purpose of storage or display of goods or

provided that the business activities carried on by the two enterprises at the same place,

merchandise belonging to the enterprise;

or by the same enterprise or closely related enterprises at the two places, constitute

complementary functions that are part of a cohesive business operation.

(b) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the purpose of storage or display;

5. Notwithstanding the provisions of paragraphs 1 and 2 but subject to the provisions

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000the the the the the the the the the the the and the and the and1,0,,,00cand to to monding hame haing ing toMarted Con

of paragraph 7, where a person is acting in a Contracting State on behalf of an enterprise

and, in doing so, habitually concludes contracts, or habitually plays the principal role

enterprise solely for the purpose of processing by another enterprise;

leading to the conclusion of contracts that are routinely concluded without material

modification by the enterprise, and these contracts are

(a) in the name of the enterprise, or

(b) for the transfer of the ownership of, or for the granting of the right to use,

property owned by that enterprise or that the enterprise has the right to use,

that enterprise shall be deemed to have a permanent establishment in that Contracting

State in respect of any activities which that person undertakes for the enterprise, unless

the activities of such person are limited to those mentioned in paragraph 4 which, if

exercised through a fixed place of business (other than a fixed place of business to which

paragraph 5 would apply), would not make this fixed place of business a permanent

establishment under the provisions of paragraph 4.

7. Paragraph 6 shall not apply where the person acting in a Contracting State on

behalf of an enterprise of the other Contracting State carries on business in the first-

mentioned Contracting State as an independent agent and acts for the enterprise in the

ordinary course of that business. Where, however, a person acts exclusively or almost

exclusively on behalf of one or more enterprises to which it is closely related, that person

shall not be considered to be an independent agent within the meaning of this paragraph

with respect to any such enterprise.

8.The fact that a company which is a resident of a Contracting State controls or is

controlled by a company which is a resident of the other Contracting State, or which

carries on business in that other Contracting State (whether through a permanent

establishment or otherwise), shall not of itself constitute either company a permanent

establishment of the other.

9. For the purposes of this Article, a person or enterprise -0.0closely related to an

enterprise if, based on all the relevant facts and circumstances, one has control of the other

or both are under the control of the same persons or enterprises. In any case, a person

or enterprise shall be considered to be closely related to an enterprise if one possesses

directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in

the case of a company, more than 50 per cent of the aggregate vote and value of the

company's shares or of the beneficial equity interest in the company) or if another person

or enterprise possesses directly or indirectly more than 50 per cent of the beneficial

interest (or, in the case of a company, more than 50 per cent of the aggregate vote and

value of the company's shares or of the beneficial equity interest in the company) in the

person and the enterprise or in the two enterprises.

ARTICLE 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property

(including income from agriculture or forestry) situated in the other Contracting State

may be taxed in that other Contracting State.

2. The term "immovable property" shall have the meaning which it has under the

law of the Contracting State in which the property in question is situated. The term shall

in any case include property accessory to immovable property, livestock and equipment

used in agriculture and forestry, rights to which the provisions of general law respecting

landed property apply, usufruct of immovable property and rights to variable or fixed

payments as consideration for the working of, or the right to work, mineral deposits,

sources and other natural resources; ships and aircraft shall not be regarded as immovable

property.

. The provisions of paragraph 1 shall apply to income derived from the direct use.

letting, or use in any other form of immovable property.

4. The provisions of paragraphs1 and3 shall also apply the income from

immovable property of an enterprise.

p.20 / 4

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