その他令和7年10月31日
日本国とトルクメニスタン共和国との間の二重課税の回避に関する条約（効力発生の時期及び終了）
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令和7年10月31日
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p.38
号外p.38
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日本国とトルクメニスタン共和国との間の二重課税の回避に関する条約（効力発生の時期及び終了）
令和7年10月31日|p.38
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2. This Convention shall have effect:
(a) 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 calendar year nex'
following that in which the Convention enters into force;
(b) with respect to taxes levied not on the basis of a taxable year, for taxes
levied on or aftert January in the calendar year next following that in
which the Convention enters into force.
3. Notwithstanding the provisions of paragraph 2, the provisions of Articles 25 and
26 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.
4. The Convention between the Government of Japan and the Government of the
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 Turkmenistan 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.
.5Notwithstanding the entry into force of this Convention, an individual who -0.00.0
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 Turkmenistan terminate on the last
date on which it applies in accordance with the provisions of the preceding paragraphs of
this Article.
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:
ARTICLE 30
TERMINATION
(a) 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 calendar year next
following that in which the notice is given;
(b) 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 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 Ashgabat this sixteenth day of December, 2024, in the
Japanese, Turkmen and English languages, all texts being equally authentic. In case of
any divergence of interpretation, the English text shall prevail
For Japan: For Turkmenistan:
佐々木浩S.Jorayev
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