その他令和7年10月31日
租税条約における徴収の協力に関する条文
掲載日
令和7年10月31日
号種
号外
原文ページ
p.35 - p.36
号外p.35-p.36
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(i) the taxes referred to in subparagraph (b) of paragraph 3 of Article
2;and
(i) the value added tax;
(c) other tax agreed upon to time to time to time to time between the
Governments of the Contracting States through an exchange of diplomatic
notes; and
(d) 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 taxes
referred to in subparagraph (a), (b) or (c).
3. When a revenue claim of a Contracting State is enforceable under the laws of that
Contracting State and is owed by a person who, at that time, cannot, under the laws of
that Contracting State, prevent its collection, that revenue claim shall, at the request of
the competent authority of that Contracting State, be accepted for purposes of collection
by the competent authority of the other Contracting State. That revenue claim shall be
collected by that other Contracting State in accordance with the provisions of its laws
applicable to the enforcement and collection of its own taxes as if the revenue claim were
a revenue claim of that other Contracting State that met the conditions allowing that other
Contracting State to make a request under this paragraph.
4. When a revenue claim of a Contracting State is a claim in respect of which that
Contracting State may, under its law, take measures of conservancy with a view to ensure
its collection, that revenue claim shall, at the request of the competent authority of that
Contracting State, be accepted for purposes of taking measures of conservancy by the
competent authority of the other Contracting State. That other Contracting State shall
take measures of conservancy in respect of that revenue claim in accordance with the
provisions of its laws as if the revenue claim were a revenue claim of that other
Contracting State even if, at the time when such measures are applied, the revenue claim
is not enforceable in the first-mentioned Contracting State or is owed by a person who
has a right to prevent its collection.
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted
by the competent authority of a Contracting State for purposes of paragraph 3 or 4 shall
not, in that Contracting State, be subject to the time limits or accorded any priority
applicable to a revenue claim under the laws of that Contracting State by reason of its
nature as such. In addition, a revenue claim accepted by the competent authority of a
Contracting State for the purposes of paragraph 3 or 4 shall not, in that Contracting State,
have any priority applicable to that revenue claim under the laws of the other Contracting
State.
6. Acts carried out by a Contracting State in the collection of a revenue claim
accepted by the competent authority of that Contracting State for purposes of paragraph
3 or 4 which if they were carried out by the other Contracting State would have the effect
of suspending or interrupting the time limits applicable to the revenue claim in accordance
with the laws of that other Contracting State shall have such effect under the laws of that
other Contracting State. The competent authority of the first-mentioned Contracting
State shall inform the competent authority of the other Contracting State of the acts which
the first-mentioned Contracting State has carried out in the collection of the revenue claim.
7. Proceedings with respect to the existence, validity or the amount of a revenue
claim of a Contracting State shall not be brought before the courts or administrative
bodies of the other Contracting State.
8. Where, at any time after a request has been made by the competent authority of a
Contracting State under paragraph 3 or 4 and before the other Contracting State has
collected and remitted the relevant revenue claim to the first-mentioned Contracting State,
the relevant revenue claim ceases to be
(a) in the case of a request under paragraph 3, a revenue claim of the first-
mentioned Contracting State that is enforceable under the laws of that
Contracting State and is owed by a person who, at that time, cannot, under
the laws of that Contracting State, prevent its collection, or
(b) in the case of a request under paragraph 4, a revenue claim of the first-
mentioned Contracting State in respect of which that Contracting State
may, under its laws, take measures of conservancy with a view to ensure
its collection
the competent authority of the first-mentioned Contracting State shall promptly notify the
competent authority of the other Contracting State of that fact and, at the option of the
competent authority of that other Contracting State, the competent authority of the first-
mentioned Contracting State shall either suspend or withdraw its request.
9.In no case shall the provisisions of this Article construed so as to impose on a
Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and
administrative practice of that or of the other Contracting State:
(b) to carry out measures which would be contrary to public policy;
(c) to provide assistance if the other Contracting State has not pursued all
reasonable measures of collection or conservancy, as the case may be.
available under its laws or administrative practice;
(d) to provide assistance in those cases where the administrative burden for
that Contracting State is clearly disproportionate to the benefit to be
derived by the other Contracting State.
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