その他令和7年10月31日
租税条約 第28条（利益の享受資格）
掲載日
令和7年10月31日
号種
号外
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p.36 - p.37
号外p.36-p.37
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ARTICLE 28
ENTITLEMENT TO BENEFITS
1. Except as otherwise provided in this Article, a company which is a resident of a
Contracting State shall not be entitled to a benefit that would otherwise be accorded under
the provisions of paragraph 3 of Article 10 unless such company is a qualified person, as
defined in paragraph 2, at the time when the benefit would otherwise be accorded.
2. A company which is a resident of a Contracting State shall be a qualified persor
at a time when a benefit would otherwise be accorded under the provisions of paragraph
3 of Article 10 if:
(a) at that time, the principal class of its shares is regularly traded on one or
more recognised stock exchanges; or
(b) at that time and on at least half of the days of a twelve month period that
includes that time, the following persons that are residents of that
Contracting State own, directly or indirectly, at least 50 per cent of the
shares of the company:
(1) an individual;
(ii) Contracting State, Ste, a political subdivision or local authority
thereof, the central bank of that Contracting State, or an agency or
instrumentality of that Contracting State or political subdivision or
local authority; or
(iii) a company that is a qualified person under subparagraph (a).
3. If a company which is a resident of a Contracting State is not a qualified person,
the competent authority of the Contracting State in which a benefit is denied under the
preceding paragraphs of this Article may, nevertheless, grant a benefit that would
otherwise be accorded under the provisions of paragraph 3 of Article 10, taking into
account the object and purpose of this Convention, but only if such company
acquisition or maintenance, nor the conduct of its operations, had as one of its principal
purposes the obtaining of such benefit. The competent authority of the Contracting State
to which a request has been made under this paragraph by a company, being a resident of
the other Contracting State, shall consult with the competent authority of that other
Contracting State before either granting or denying the request.
4. For the purposes of this Article:
(a) the term "principal class of shares" means the class or classes of shares of
a company which represents the majority of the aggregate vote and value
of the company:
(b) the term "recognised stock exchange" means:
(i) any stock exchange established and regulated as such under the
laws of either Contracting State; and
() any other stock exchange agreed upon by the competent authorities
of the Contracting States.
5. (a) Where
(i)an enterprise of a Contracting State derives income from the other
Contracting State and the first-mentioned Contracting State treats
such income as attributable to a permanent establishment of the
enterprise situated in a third jurisdiction, and
(ii) the profits attributable to that permanent establishment are exempt
from tax in the first-mentioned Contracting State,
the benefits under this Convention shall not apply to any item of income
on which the tax in the third jurisdiction is less than 60 per cent of the tax
that would be imposed in the first-mentioned Contracting State on that
item of income if that permanent establishment were situated in the first-
mentioned Contracting State. In such a case, any income to which the
provisions of this paragraph apply shall remain taxable according to the
domestic law of the other Contracting State, notwithstanding any other
provisions of the Convention.
(b) The provisions of subparagraph (a) shall not apply if the income derived
from the other Contracting State described in that subparagraph emanates
from, or is incidental to, the active conduct of a business carried on through
the permanent establishment (other than the business of making, managing
or simply holding investments for the enterprise's own account, unless
these activities are banking, insurance or securities activities carried on by
a bank, insurance enterprise or registered securities dealer, respectively).
(c) If the benefits under the Convention are denied pursuant to the provisions
of subparagraph (a) with respect to an item of income derived by a resident
of a Contracting State, the competent authority of the other Contracting
State may, nevertheless, grant these benefits with respect to that item of
income if, in response to a request by such resident, such competent
authority determines that granting such benefits is justified in light of the
reasons such resident did not satisfy the requirements of subparagraphs (a)
and (b) (such as the existence of losses). The competent authority of the
Contracting State to which a request has been made under the preceding
sentence by a resident of the other Contracting State shall consult with the
competent authority of that other Contracting State before either granting
or denying the request.
6. Notwithstanding the other provisions of this Convention, a benefit under the
Convention shall not be granted in respect of an item of income if it is reasonable to
conclude, having regard to all relevant facts and circumstances, that obtaining that benefit
was one of the principal purposes of any arrangement or transaction that resulted directly
or indirectly in that benefit, unless it is established that granting that benefit in these
circumstances would be in accordance with the object and purpose of the relevant
provisions of the Convention.
ARTICLE 29
ENTRY INTO FORCE
1. This Convention shall be approved in accordance with the legal procedures of
each of the Contracting States and shall enter into force on the thirtieth day after the date
of exchange of diplomatic notes indicating such approval.
p.36 / 2
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