日本国政府とキルギス共和国政府との間の租税条約（抜粋）
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ARTICLE2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting
State or of its political or administrative subdivisions or local authorities, irrespective of
the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or
on elements of income, including taxes on gains from the alienation of any property, taxes
on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital
appreciation.
3. The existing taxes to which this Agreement shall apply are the following:
(a) in Japan:
(1) the income tax;
(ii) the corporation tax;
(iii) the special income tax for recon;
(iv) the local corporation tax;
(v) the special corporation tax for defence; and
(vi) the local inhabitant taxes
(hereinafter referred to as "Japanese tax");
(b) in the Kyrgyz Republic:
(i) the tax on profits of legal persons; and
(ii) the income tax on individuals
(hereinafter referred to as "Kyrgyz tax").
4. This Agreement shall apply also to any identical or substantially similar taxes that
are imposed after the date of signature of the Agreement in addition to, or in place of, the
existing taxes. The competent authorities of the Contracting States shall notify each
other of any significant changes that have been made in their taxation laws.
ARTICLE3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term "Japan", when used in a geographical sense, means all the
territory of Japan, including its territorial sea, in which the laws relating to
Japanese tax are in force, and all the area beyond its territorial sea.
including the seabed and subsoil thereof, over which Japan has sovereign
rights in accordance with international law and in which the laws relating
to Japanese tax are in force;
(b) the term "Kyrgyz Republic", when used in a geographical sense, means
all the territory of the Kyrgyz Republic, including land territory, waters,
subsoil and the airspace above them, on which the Kyrgyz Republic
exercises its sovereign rights and jurisdiction in accordance with its
national legislation and international law, and in which the tax law of the
Kyrgyz Republic is in force;
(c) the terms "a Contracting State" and "the other Contracting State" mean
Japan or the Kyrgyz Republic, as the context requires;
(d) the term "person" includes an individual, a company and any other body
of persons;
(e) the term "company" means any body corporate or any entity that is treated
as a body corporate for tax purposes;
(f) the term "enterprise" applies to the carrying on of any business;