その他令和7年11月21日
二重課税の回避に関する条約（日本・アルメニア）第29条及び第30条
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令和7年11月21日
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二重課税の回避に関する条約（日本・アルメニア）第29条及び第30条
令和7年11月21日|p.31
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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 next
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 after 1 January in the calendar year next following that in
which the Convention enters into force.
3. (a) Notwithstanding the provisions of paragraph 2, the provisions o
paragraph 5 of Article 24 shall have effect:
(i) with respect to cases presented pursuant to paragraph 1 of Article
24 on or after the date to be agreed between the Governments of
the Contracting States through an exchange of diplomatic notes;
(ii) with respect to cases presented pursuant to paragraph 1 of Article
24 before that date; in this case, no unresolved issues of such case
shall be submitted to arbitration before two years have elapsed
from that date.
(b) The Governments of the Contracting States shall agree on the date referred
to in clause (1) of subparagraph (a) where Armenia has put into place its
internal basis and procedures for the implementation of paragraph 5 of
Article 24 or where, after the date of signature of the Convention, Armenia
concludes an agreement for the avoidance of double taxation with respect
to taxes on income containing provisions for arbitration which are
applicable between a third jurisdiction and Armenia solely on request by
the person who presents a case under the provisions of that agreement
corresponding to the provisions of paragraph1 of that Article. The
competent authority of Armenia shall notify the competent authority of
Japan of such event immediately after it has happened.
17
4. 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.
5. 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 on18 January,1986 (hereinafter
referred to as "the prior Convention") shall between Japan and Armenia 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 4.
6.Notwithstanding the entry into force of this Convention, an individual who0.00.0
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.
-1
7. The prior Convention shall between Japan and Armenia terminate on the last date
on which it applies in accordance with the provisions of the preceding paragraphs of this
Article.
ARTICLE 30
TERMINATION
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:
(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;
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