公務（第18条）
令和7年10月31日|p.29
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ARTICLE 18
GOVERNMENT SERVICE
1. (a) Salaries, wages and other similar remuneration paid by a Contracting State
or a political subdivision or local authority thereof to an individual in
respect of services rendered to that Contracting State or political
subdivision or local authority shall be taxable only in that Contracting
State.
(b) However, such salaries, wages and other similar remuneration shall be
taxable only in the other Contracting State if the services are rendered ir
that other Contracting State and the individual is a resident of that other
Contracting State who:
() is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for
the purpose of rendering the services.
2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar
remuneration paid by, or out of funds which are created by or to which
contributions are made by, a Contracting State or a political subdivision or
local authority thereof to an individual in respect of services rendered to
that Contracting State or political subdivision or local authority shall be
taxable only in that Contracting State.
(b) However, such pensions and other similar remuneration shall be taxable
only in the other Contracting State if the individual is a resident of, and a
national of, that other Contracting State.
3. The provisions of Articles 14, 11116 and 17 shall apply to salaries, wages,
pensions, and other similar remuneration in respect of services rendered in connection
with a business carried on by a Contracting State or a political subdivision or local
authority thereof.