その他令和8年7月1日
租税条約における譲渡益（Capital Gains）の規定
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租税条約における譲渡益（Capital Gains）の規定
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ARTICLE 13
CAPITAL GAINS
1.Gains derived by a resident of a Contracting State from the alienation of
immovable property referred to in Article 6 and situated in the other Contracting State
may be taxed in that other Contracting State.
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2. Gains from the alienation of any property, other than immovable property referred
to in Article 6, forming part of the business property of a permanent establishment which
an enterprise of a Contracting State has in the other Contracting State, including such
gains from the alienation of such a permanent establishment (alone or with the whole
enterprise), may be taxed in that other Contracting State.
3. Gains that an enterprise of a Contracting State that operates ships or aircraft in
international traffic derives from the alienation of such ships or aircraft, or of any property.
other than immovable property referred to in Article 6, pertaining to the operation of such
ships or aircraft, shall be taxable only in that Contracting State.
4. Gains derived by a resident of a Contracting State from the alienation of shares of
a company or comparable interests, such as interests in a partnership or trust, may be
taxed in the other Contracting State if, at any time during the 365 days preceding the
alienation, these shares or comparable interests derived at least 50 per cent of their value
directly or indirectly from immovable property, as defined in Article 6, situated in that
other Contracting State.
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5. Gains from the alienation of any property, other than that referred to in paragraphs
1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator0.00.0
resident.
ARTICLE 14
INCOME FROM EMPLOYMENT
1. Subject to the provisions of Articles 15,17 and18, salaries, wages and other
similar remuneration derived by a resident of a Contracting State in respect of an
employment shall be taxable only in that Contracting State unless the employment :0.0
exercised in the other Contracting State. If the employment is so exercised, such
remuneration as is derived therefrom may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a
resident of a Contracting State in respect of an employment exercised in the other
Contracting State shall be taxable only in the first-mentioned Contracting State if:
(a) the recipient is present in the other Contracting State for a period or periods
not exceeding in the aggregate 183 days in any twelve month period
commencing or ending in the taxable year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a
resident of the other Contracting State, and
(c) the remuneration is not borne by a permanent establishment which the
employer has in the other Contracting State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived by
a resident of a Contracting State in respect of an employment, as a member of the regular
complement of a ship or aircraft, that is exercised aboard a ship or aircraft operated in
international traffic, other than aboard a ship or aircraft operated solely within the other
Contracting State, shall be taxable only in the first-mentioned Contracting State.
ARTICLE 15
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting
State in his capacity as a member of the board of directors, or of a similar organ, of a
company which is a resident of the other Contracting State may be taxed in that other
Contracting State.
ARTICLE 16
ENTERTAINERS AND SPORTSPERSONS
1.Notwithstanding the provisions of Article 14, income derived by a resident of a
Contracting State as an entertainer, such as a theatre, motion picture, radio or television
artiste, or a musician, or as a sportsperson, from that resident's personal activities as such
exercised in the other Contracting State, may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or a
sportsperson acting as such accrues not to the entertainer or sportsperson but to another
person, that income may, notwithstanding the provisions of Article 14, be taxed in the
Contracting State in which the activities of the entertainer or sportsperson are exercised.
ARTICLE 17
PENSIONS
Subject to the provisions of paragraph 2 of Article 18, pensions and other similar
remuneration paid to a resident of a Contracting State shall be taxable only in that
Contracting State.
ARTICLE 18
GOVERNMENT SERVICE
1. (a) Salaries, wages and other similar remuneration paid by a Contracting State
or a political or administrative subdivision or local authority thereof to an
individual in respect of services rendered to that Contracting State or
political or administrative subdivision or local authority shall be taxable
only in that Contracting State
(b) However, such salaries, wages and other similar remuneration shall be
taxable only in the other Contracting State if the services are rendered in
that other Contracting State and the individual is a resident of that other
Contracting State who:
(i) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting State solely for
the purpose of rendering the services.
2. (a) Notwithstanding the provisions of paragraph 1, pensions and other similar
remuneration paid by, or out of funds which are created by or to which
contributions are made by, a Contracting State or a political or
administrative subdivision or local authority thereof to an individual in
respect of services rendered to that Contracting State or political or
administrative subdivision or local authority shall be taxable only in that
Contracting State.
(b) However, such pensions and other similar remuneration shall be taxable
only in the other Contracting State if the individual is a resident of, and a
national of, that other Contracting State.
3. The provisions of Articles14,15,16 and17 shall apply to salaries, wages.
pensions, and other similar remuneration in respect of services rendered in connection
with a business carried on by a Contracting State or a political or administrative
subdivision or local authority thereof.
ARTICLE 19
STUDENTS
Payments which a student, business apprentice or trainee who is or was
immediately before visiting a Contracting State a resident of the other Contracting State
and who is present in the first-mentioned Contracting State solely for the purpose of his
education or training receives for the purpose of his maintenance, education or training
shall not be taxed in that Contracting State, provided that such payments arise from
sources outside that Contracting State.
ARTICLE20
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt
with in the foregoing Articles of this Agreement shall be taxable only in that Contracting
State.
2. The provisions of paragraph 1 shall not apply to income, other than income from
immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such
income, being a resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated therein and the right or
property in respect of which the income is paid is effectively connected with such
permanent establishment. In such case the provisions of Article 7 shall apply.
3. Where, by reason of a special relationship between the payer and the beneficial
owner or between both of them and some other person, the amount of the income referred
to in paragraph 1 exceeds the amount which would have been agreed upon by the payer
and the beneficial owner in the absence of such relationship, the provisions of this Article
shall apply only to the last-mentioned amount. In such case, the excess part of the
income shall remain taxable according to the laws of each Contracting State, due regard
being had to the other provisions of this Agreement.
ARTICLE 21
ELIMINATION OF DOUBLE TAXATION
1. In Japan, double taxation shall be eliminated as follows:
Subject to the provisions of the laws of Japan regarding the allowance as a credit
against Japanese tax of tax payable in any country other than Japan, where a resident of
Japan derives income from the Kyrgyz Republic which may be taxed in the Kyrgyz
Republic in accordance with the provisions of this Agreement, the amount of Kyrgyz tax
payable in respect of that income shall be allowed as a credit against the Japanese tax
imposed on that resident. The amount of credit, however, shall not exceed the amount
of the Japanese tax which is appropriate to that income.
2. In the Kyrgyz Republic, double taxation shall be eliminated as follows:
(a) Where a resident of the Kyrgyz Republic derives income which, :0.0
accordance with the provisions of this Agreement (except to the extent that
these provisions allow taxation by Japan solely because the income is also
income derived by a resident of Japan), may be taxed in Japan, the Kyrgyz
Republic shall allow as a deduction from the Kyrgyz tax on the income of
that resident, an amount equal to the Japanese tax paid in Japan. The
amount of the tax deducted in accordance with the aforementioned
provisions shall not exceed the Kyrgyz tax which would have been
charged on this income at the rates effective in the Kyrgyz Republic.
(b) Where a resident of the Kyrgyz Republic derives income which, in
accordance with the provisions of the Agreement, shall be taxable only in
Japan, the Kyrgyz Republic may include this income in the tax base, but
only for the purpose of determining the tax rate for such income as is
taxable in the Kyrgyz Republic.
ARTICLE 22
NON-DISCRIMINATION
1.Nationals of a Contracting State shall not be subjected in the other Contracting
State to any taxation or any requirement connected therewith, which is other or more
burdensome than the taxation and connected requirements to which nationals of that other
Contracting State in the same circumstances, in particular with respect to residence, are
or may be subjected. The provisions of this paragraph shall, notwithstanding the
provisions of Article 1, also apply to persons who are not residents of one or both of the
Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting
State has in the other Contracting State shall not be less favourably levied in that other
Contracting State than the taxation levied on enterprises of that other Contracting State
carrying on the same activities. The provisions of this paragraph shall not be construed
as obliging a Contracting State to grant to residents of the other Contracting State any
personal allowances, reliefs and reductions for taxation purposes on account of civil status
or family responsibilities which it grants to its own residents.
3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article
11, paragraph 6 of Article 12 or paragraph 3 of Article 20 apply, interest, royalties and
other disbursements paid by an enterprise of a Contracting State to a resident of the other
Contracting State shall, for the purpose of determining the taxable profits of such
enterprise, be deductible under the same conditions as if they had been paid to a resident
of the first-mentioned Contracting State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by one or more residents of the other Contracting
State, shall not be subjected in the first-mentioned Contracting State to any taxation or
any requirement connected therewith which is other or more burdensome than the
taxation and connected requirements to which other similar enterprises of the first-
mentioned Contracting State are or may be subjected.
5. The provisions of this Article shall, notwithstanding the provisions of Article 2,
apply to taxes of every kind and description imposed on behalf of a Contracting State or
of its political or administrative subdivisions or local authorities.
ARTICLE 23
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting States
result or will result for him in taxation not in accordance with the provisions of this
Agreement, he may, irrespective of the remedies provided by the domestic law of those
Contracting States, present his case to the competent authority of either Contracting State
The case must be presented within three years from the first notification of the action
resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be
justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case
by mutual agreement with the competent authority of the other Contracting State, with a
view to the avoidance of taxation which is not in accordance with the provisions of this
Agreement. Any agreement reached shall be implemented notwithstanding any time
limits in the domestic law of the Contracting States.
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