中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

议 定 书

PROTOCOL

1983年9月6日 换文 中国

1983/09/06 EXCHANGE OF NOTES of CHINA

1983年9月6日 换文 日本

1983/09/06 EXCHANGE OF NOTES of JAPAN

1983年12月27日 换文 中国

1983/12/27 EXCHANGE OF NOTES of CHINA

1991年12月26日 换文 中国 （一）

1991/12/26 EXCHANGE OF NOTES of CHINA（I）

1991年12月26日 换文 中国 （二）

1991/12/26 EXCHANGE OF NOTES of CHINA（II）

国税函[2008]837号-国家税务总局关于日本金融公司和日本国际协力机构享受协定待遇的通知

中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定

    中华人民共和国政府和日本国政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：

第一条

人的范围

    本协定适用于缔约国一方或者同时为双方居民的人。

第二条

税种范围

    一、本协定适用于下列税种：
    （一） 在中华人民共和国：
    1. 个人所得税；
    2. 中外合资经营企业所得税；
    3. 外国企业所得税；
    4. 地方所得税。
    （以下简称“中国税收”）
    （二） 在日本国：
    1. 所得税；
    2. 法人税；
    3. 居民税。
    （以下简称“日本国税收”）
    二、本协定也适用于本协定签订之日后增加或者代替第一款所列税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。

第三条

一般定义

    一、在本协定中，除上下文另有解释的以外：
    （一） “中华人民共和国”一语用于地理概念时，是指有效行使有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国有管辖权和有效行使有关中国税收法律的所有领海以外的区域，包括海底和底土；
    （二） “日本国”一语用于地理概念时，是指有效行使有关日本国税收法律的所有日本国领土，包括领海，以及根据国际法，日本国有管辖权和有效行使有关日本国税收法律的所有领海以外的区域，包括海底和底土；
    （三） “缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中华人民共和国或者日本国；
    （四） “税收”一语，按照上下文，是指中国税收或者日本国税收；
    （五） “人”一语包括个人、公司和其他团体；
    （六） “公司”一语是指法人团体或者在税收上视同法人团体的实体；
    （七） “缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
    （八） “国民”一语是指所有具有缔约国任何一方国籍的个人和所有按照该缔约国法律建立或者组织的法人，以及所有在该缔约国税收上，视同按照该缔约国法律建立或者组织成法人的非法人团体；
    （九） “国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
    （十） “主管当局”一语，在中华人民共和国方面是指财政部或其授权的代表；在日本国方面是指大藏大臣或其授权的代表。
    二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有适用于本协定的该缔约国有关税法所规定的含义。

第四条

居民

    一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构或者主要办事处所在地，或其他类似的标准，在该缔约国负有纳税义务的人。
    二、由于第一款的规定，同时为缔约国双方居民的个人，缔约国双方主管当局应当通过协议，确定该人为本协定中缔约国一方的居民。
    三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，应认为是其总机构或者主要办事处所在缔约国的居民。

第五条

常设机构

    一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定场所。
    二、“常设机构”一语特别包括：
    （一） 管理场所；
    （二） 分支机构；
    （三） 办事处；
    （四） 工厂；
    （五） 作业场所；
    （六） 矿场、油井或气井、采石场或者其他开采自然资源的场所。
    三、建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，仅以连续超过六个月的为常设机构。
    四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
    （一） 专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
    （二） 专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
    （三） 专为另一企业加工的目的而保存本企业货物或者商品的库存；
    （四） 专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
    （五） 专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所。
    五、缔约国一方企业通过雇员或其他人员在缔约国另一方提供的咨询劳务，除适用第七款规定的独立代理人以外，这些活动（为同一个项目或两个及两个以上相关联的项目）在任何12个月中连续或累计超过六个月的，应认为在该缔约国另一方设有常设机构。
    六、虽有第一款和第二款的规定，除适用第七款规定的独立代理人以外，当一个人在缔约国一方代表缔约国另一方的企业进行活动，如果符合下述条件之一的，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构：
    （一） 这个人在该缔约国一方有权并经常行使这种权利代表该企业签订合同。除非这个人的活动仅限于第四款的规定，即使是通过固定营业场所进行活动，按照第四款规定，不应认为该固定营业场所是常设机构；
    （二） 这个人在该缔约国一方全部或者几乎全部代表该企业，或者为该企业以及该企业控制或被控制的其他企业经常接受订货单。
    七、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其它独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。
    八、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。

第六条

不动产所得

    一、缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在该缔约国另一方征税。
    二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，一般法律规定的适用于地产的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
    三、第一款的规定适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
    四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。

第七条

营业利润

    一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
    二、从属于第三款的规定，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构在缔约国各方可能得到的利润应属于该常设机构。
    三、确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括行政和一般管理费用，不论其发生于该常设机构所在国或者其他任何地方。
    四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款并不妨碍该缔约国按这种习惯分配方法确定其应税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
    五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
    六、在第一款至第五款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
    七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。

第八条

海运和空运

    一、缔约国一方企业以船舶或飞机经营国际运输取得的利润，应仅在该缔约国征税。
    二、缔约国一方企业以船舶或飞机经营国际运输，该企业如果是中华人民共和国的企业，在日本国免除事业税；该企业如果是日本国的企业，在中华人民共和国免除类似日本国事业税的税收。
    三、第一款和第二款的规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。

第九条

联属企业

    （一） 缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
    （二） 同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，
    在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。

第十条

股息

    一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
    二、然而，这些股息也可以按照支付股息的公司是其居民的缔约国的法律，在该缔约国征税。但是，如果收款人是该股息受益人，则所征税款不应超过该股息总额的百分之十。
    本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
    三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国税法，视同股份所得同样征税的其他公司权利取得的所得。
    四、如股息受益人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该股息的股份或其他公司权利与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
    五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份或其他公司权利与设在该缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征税。

第十一条

利息

    一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
    二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该利息受益人，则所征税款不应超过利息总额的10%.
    三、虽有第二款的规定，发生在缔约国一方而为缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构取得的利息；或者为该缔约国另一方居民取得的利息，其债权是由该缔约国另一方政府、地方当局及其中央银行或者完全为其政府所有的金融机构间接提供资金的，应在该缔约国一方免税。
    四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。
    五、如果利息受益人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
    六、如果支付利息的人为缔约国一方政府、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担这种利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
    七、由于支付利息的人与受益人之间或者他们与其他人之间的特殊关系，就有关债权支付的利息数额超出支付人与受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。

第十二条

特许权使用费

    一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
    二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该特许权使用费受益人，则所征税款不应超过特许权使用费总额的10%。
    三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片，无线电或电视广播使用的胶片、磁带的版权，专利、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
    四、如果特许权使用费受益人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
    五、如果支付特许权使用费的人是缔约国一方政府、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
    六、由于支付特许权使用费的人与受益人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。
 
第十三条

财产收益

    一、缔约国一方居民出让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
    二、出让缔约国一方企业在缔约国另一方的常设机构营业财产部分的不动产以外的财产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的不动产以外的财产取得的收益，包括出让该常设机构（单独或者随同整个企业）或者该固定基地取得的收益，可以在该缔约国另一方征税。
    三、缔约国一方居民出让从事国际运输的船舶或飞机，或者出让属于经营上述船舶、飞机的不动产以外的财产取得的收益，应仅在该缔约国一方征税。
    四、缔约国一方居民出让第一款至第三款所述财产以外的其他财产取得的收益，发生于缔约国另一方的，可以在该缔约国另一方征税。

第十四条

独立个人劳务

    一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得，应仅在该缔约国征税，除非该居民在缔约国另一方为从事上述活动的目的设有经常使用的固定基地，或者在该缔约国另一方有关历年中连续或累计停留超过183天。如果该居民拥有上述固定基地或在该缔约国另一方连续或累计停留上述日期，其所得可以在该缔约国另一方征税，但仅限归属于该固定基地的所得，或者在该缔约国另一方上述连续或累计期间取得的所得。
    二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。

第十五条

非独立个人劳务

    一、除适用第十六条、第十八条、第十九条、第二十条和第二十一条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
    二、虽有第一款的规定，缔约国一方居民在缔约国另一方受雇取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
    （一） 收款人在有关历年中在该缔约国另一方停留连续或累计不超过183天；
    （二） 该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
    （三） 该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
    三、虽有第一款和第二款的规定，受雇于缔约国一方企业经营国际运输的船舶或飞机而取得的报酬，可以在该缔约国征税。

第十六条

董事费

    缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。

第十七条

艺术家和运动员

    一、虽有第十四条和第十五条的规定，缔约国一方居民的个人，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
    然而，如果该缔约国一方居民的个人按照缔约国双方政府同意的文化交流的特别计划从事这些活动，该项所得在该缔约国另一方应予免税。
    二、虽有第七条、第十四条和第十五条的规定，表演家或运动员在缔约国一方，从事其个人活动取得的所得，并非归属表演家或者运动员本人，而是归属于缔约国另一方居民的其他人，可以在该缔约国一方征税。
    然而，如果这些活动是按缔约国双方政府同意的文化交流的特别计划从事的，该项所得在该缔约国一方应予免税。

第十八条

退休金

    除适用第十九条第二款的规定以外，因以前的雇佣关系支付给缔约国一方居民的退休金和其他类似报酬，应仅在该缔约国一方征税。

第十九条

政府服务

    一、
    （一） 缔约国一方政府或地方当局对履行政府职责向其提供服务的个人支付退休金以外的报酬，应仅在该缔约国一方征税。
    （二） 但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民：
    1. 是该缔约国国民；或者
    2. 不是仅仅由于提供该项服务，而成为该缔约国的居民，
    该项报酬，应仅在该缔约国另一方征税。
    二、
    （一） 缔约国一方政府或地方当局支付的或者从其建立的基金中对向其提供服务的个人支付的退休金，应仅在该缔约国一方征税。
    （二） 但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该缔约国另一方征税。
    三、第十五条、第十六条、第十七条和第十八条的规定，应适用于向缔约国一方政府或地方当局举办的事业提供服务取得的报酬和退休金。

第二十条

教师和研究人员

    任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民，主要由于在该缔约国一方的大学、学院、学校或其他公认的教育机构从事教学、讲学或研究的目的暂时停留在该缔约国一方，从其第一次到达之日起停留时间不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。

第二十一条

学生和实习人员

    学生、企业学徒或实习生是、或者在直接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育、培训或者获取特别的技术经验的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的收到的款项或所得，该缔约国一方应免予征税。

第二十二条

其他所得

    一、缔约国一方居民在缔约国另一方取得的各项所得，凡本协定上述各条未作规定的，可以在该缔约国另一方征税。
    二、但是，缔约国一方居民取得的各项所得，凡本协定上述各条未作规定的，除第一款所述的以外，应仅在该缔约国征税。
    三、第六条第二款所规定的不动产所得以外的其他所得，如果所得收款人为缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况分别适用第七条或第十四条的规定。

第二十三条

消除双重征税

    一、在中华人民共和国，消除双重征税如下：
    （一） 中华人民共和国居民从日本国取得的所得，按照本协定规定对该项所得缴纳的日本国税收数额，应允许在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中华人民共和国税法和规章计算的相应中国税收数额。
    （二） 从日本国取得的所得是日本国居民公司支付给中华人民共和国居民公司的股息，同时该中华人民共和国居民公司拥有支付股息公司股份不少于10%的，该项抵免应考虑支付该股息公司就该项所得缴纳的日本国税收。
    二、从属于在日本国以外的国家缴纳的税收在日本国税收中抵免的日本国有关法律：
    （一） 日本国居民从中华人民共和国取得的所得，按照本协定规定，该项所得可以在中华人民共和国征税。关于该项所得缴纳的中国税收数额，应允许在对该居民征收的日本国税收中抵免。但是，抵免额不应超过对该项所得征收的相应日本国税收部分。
    （二） 如果从中华人民共和国取得的所得是中华人民共和国居民公司支付给日本国居民公司的股息，同时该日本国居民公司拥有支付股息公司选举权股份或者该公司发行的总股票不少于25%的，该项抵免应考虑支付该股息公司就该项所得缴纳的中国税收。
    三、在第二款第一项所述的抵免中，下列中国税收应视为已经支付：
    （一） 在第十条第二款规定适用的股息的情况下，中华人民共和国的合资经营企业支付股息，按10%的税率，其他股息，按20%的税率；
    （二） 在第十一条第二款规定适用的利息的情况下，按10%的税率；
    （三） 在第十二条第二款规定适用的特许权使用费的情况下，按20%的税率。
    四、在第二款所述的抵免中，“缴纳的中国税收”一语应视为包括假如没有按以下规定给予免税、减税或者退税而可能缴纳的中国税收数额：
    （一） 《中华人民共和国中外合资经营企业所得税法》第五条、第六条和《中华人民共和国中外合资经营企业所得税法施行细则》第三条的规定；
    （二） 《中华人民共和国外国企业所得税法》第四条和第五条的规定；
    （三） 本协定签订之日后，中华人民共和国为促进经济发展，在中华人民共和国法律中采取的任何类似的特别鼓励措施，经缔约国双方政府同意的。

第二十四条

无差别待遇

    一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也适用于不是缔约国一方或者双方居民的人。
    二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于缔约国另一方对其本国进行同样活动的企业。
    三、除适用第九条、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。
    四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或更多居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其他同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
    五、本条不应理解为缔约国一方根据法律在税收上仅给予该缔约国居民的任何扣除、优惠和减税，也必须给缔约国另一方居民。

第二十五条

协商程序

    一、当一个人认为，缔约国一方或者双方的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十四条第一款，可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
    二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
    三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
    四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。为有助于达成协议，双方主管当局可以进行会谈，口头交换意见。

第二十六条

情报交换

    一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，缔约国双方与本协定有关税种的国内法律（以根据这些法律征税与本协定不相抵触为限）的情报和防止偷漏税的情报。情报交换不受第一条的限制。所交换的情报应作密件处理，仅应告知与本协定所含税种有关的查定、征收或裁决上诉的有关人员或主管当局（包括法院）。
    二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
    （一） 采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
    （二） 提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；
    （三） 提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共秩序的情报。

第二十七条

对减税、免税和其他扣除的说明

    本协定不应解释为以任何方式限制缔约国一方根据该缔约国法律或缔约国双方政府间的协定，已经给予或今后可能给予缔约国另一方国民或居民的免税、减税或其他扣除。

第二十八条

外交代表和领事官员

    本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的财政特权。

第二十九条

生效

    一、本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日起的第30天开始生效。
    二、本协定应有效：
    （一） 在中华人民共和国：
    1.  对在本协定生效后的次年1月1日或以后开始的纳税年度中取得的所得。
    2.  对在本协定生效后的次年1月1日或以后开始的纳税年度中征收的第八条第二款所述类似日本国事业税的税收。
    （二） 在日本国：
    对在本协定生效后的次年1月1日或以后开始的纳税年度中取得的所得。

第三十条

终止

    本协定应长期有效。但缔约国任何一方可以在本协定生效之日起五年后任何历年6月30日或以前，通过外交途径书面通知对方终止本协定。
    在这种情况下，本协定应失效：
    （一） 在中华人民共和国：
    1.  对终止通知发出后的次年1月1日或以后开始的纳税年度中取得的所得。
    2.  对终止通知发出后的次年1月1日或以后开始的纳税年度中征收的第八条第二款所述的类似日本国事业税的税收。
    （二） 在日本国：
    对终止通知发出后的次年1月1日或以后开始的纳税年度中取得的所得。
    下列代表，经各自政府正式授权，已在本协定上签字为证。
    本协定于1983年9月6日在北京签订，一式两份，每份都用中文、日文和英文写成，三种文本具有同等效力。如在解释上遇有分歧，应以英文本为准。

中华人民共和国                            日本国
政府代表                                  政府代表
吴学谦                                    安倍晋太郎

议 定 书

    在签订中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”）时，下列代表同意下列规定应作为协定的组成部分：
    一、虽有协定第五条第五款的规定，缔约国一方企业通过雇员或其他人员在缔约国另一方提供与销售或者出租机器设备有关的咨询劳务，应不视为在该缔约国另一方设有常设机构。
    二、协定第七条第三款规定的企业常设机构支付或者转帐给该企业总机构或该企业其他办事处的下列款项（属于偿还代垫实际发生的费用除外），不应允许扣除：
    （一） 由于使用专利或其他权利的特许权使用费、报酬或其他类似款项；
    （二） 对从事具体的服务或管理的佣金；
    （三） 借款给该常设机构的资金的利息，但该企业是银行机构的除外。
    下列代表，经各自政府正式授权，已在本议定书上签字为证。
    本议定书于1983年9月6日在北京签订，一式两份。每份都用中文、日文和英文写成，三种文本具有同等效力。如在解释上遇有分歧，应以英文本为准。

中华人民共和国                            日本国
政府代表                                  政府代表
吴学谦                                    安倍晋太郎

换  文

日本国外务大臣
安倍晋太郎先生阁下

阁下：
    我荣幸地提及今天签署的中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”) ，并代表中华人民共和国政府确认两国政府达成的下述谅解：
    一、据理解，协定第八条第二款所述“中华人民共和国征收的类似日本国事业税的税收”一语是指中华人民共和国的工商统一税及其附加。
    二、根据协定第二十九条第二款规定，协定应有效的所得或税收，经1982年12月9日两国政府换文修订的1974年9月28日和1975年5月20日两国政府关于经营船舶、飞机从事国际运输取得的所得互免税捐换文所作的规定，应停止有效。
    我非常荣幸地请阁下代表贵国政府确认前述谅解。
    顺此向阁下再次表示敬意。

中华人民共和国国务委员兼外交部长
吴学谦（签字）

1983年9月6日于北京

中华人民共和国国务委员兼外交部长：
吴学谦阁下：
    我谨收到阁下今日的来函，内容如下：
    “我荣幸地提及今天签署的中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”），并代表中华人民共和国政府确认两国政府达成的下述谅解：
    一、据理解，协定第八条第二款所述“中华人民共和国征收的类似日本国事业税的税收”一语是指中华人民共和国的工商统一税及其附加。
    二、根据协定第二十九条第二款规定，协定应有效的所得或税收，经1982年12月9日两国政府换文修订的1974年9月28日和1975年5月20日两国政府关于经营船舶、飞机从事国际运输取得的所得互免税捐换文所作的规定，应停止有效。
    我非常荣幸地请阁下代表贵国政府确认前述谅解。”
    我荣幸地代表日本国政府对阁下来函所述谅解予以确认。
    顺此向阁下再次表示敬意。

日本国外务大臣
安倍晋太郎

1983年9月6日于北京

(83）部条字第312号

日本国驻华大使馆：
    中华人民共和国外交部向日本国驻华大使馆致意，并谨收到大使馆1983年12月27日来照，内容如下：
    “日本国驻中华人民共和国大使馆向中华人民共和国外交部致意，并谨就1983年9月6日签订的日本国政府和中华人民共和国政府关于对所得避免双重征税和防止偷漏税的协定通知外交部，日本两国政府保存的上述协定的议定书英文本的结尾部分有一个印刷错误，应该是‘THIS PROTOCOL’，但印成了‘THIS AGREEMENT’。
    大使馆代表日本国政府建议，该字今后应被视为‘THIS PROTOCOL’，无须履行修改正本的手续。
    如蒙外交部代表中华人民共和国政府同意上述建议，大使馆将不胜感激”。
    外交部谨代表中华人民共和国政府同意上述建议。
    顺致最崇高的敬意。

中华人民共和国外部（印）

1983年12月27日于北京

日本国驻中华人民共和国特命全权大使
桥本  恕阁下：
    我荣幸地提及1983年9月6日在北京签署的中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定（以下简称“协定”） ，并代表中华人民共和国政府建议如下：
    一、在中华人民共和国外商投资企业和外国企业所得税法的下列条款中规定的措施（以下简称“鼓励规定”）为协定第二十三条第四款第（三）项所指的“本协定签订之日后，中华人民共和国为促进经济发展，在中华人民共和国法律中采取的任何类似的特别鼓励措施”:
    （一）第七条第一款和第二款；第七条第三款〔限于该所得税法实施细则第七十三条第（一）、第（二）、第（四）、第（五）和第（六）项所包括的规定〕；第八条第一款和第三款，第九条和第十条；以及
    （二）第八条第二款〔限于该所得税法实施细则第七十五条第（一）至第（四）项和第（六）至第（八）项所包括的规定〕。
    但是仅以由于从事该所得税法第八条第一款规定的营业和该所得税法实施细则第七十二条第（一）至第（九）项和第七十五条第（二）至第（四）项规定的营业（国际运输业务除外）取得的所得适用的鼓励规定为限。
    二、本协议应对其生效后的次年1月1日或以后开始的纳税年度中发生的所得有效。但是，本协议对每个案例不适用于自按照鼓励规定第一次免征、减征或退还中国税收之日、或自本协议生效之日（二者中后者）开始的第十个纳税年度后发生的所得。
    我荣幸地建议本照会及阁下代表日本国政府确认上述建议的复照应构成按照本协定第二十三条第四款第（三）项双方政府间达成的协议，并自阁下复照之日起生效。
    顺致最崇高的敬意。

中华人民共和国国家税务局局长
金 鑫（签字）

1991年12月26日于北京

日本国驻中华人民共和国特命全权大使
桥本  恕阁下：
    我谨就今天签署的有关中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定第二十三条第四款第（三）项的换文，代表中华人民共和国政府建议：上述用中文、日文和英文写成的换文，如果在解释上发生分歧，应以英文本为准。
    顺致最崇高的敬意。

中华人民共和国国家税务局局长
金 鑫（签字）

1991年12月26日于北京

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

  The Government of the People's Republic of China and the Government of Japan;
  Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
  Have agreed as follows:

Article 1

Personal Scope

  This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes Covered

  1. The taxes to which this Agreement shall apply are:
  (a) in the People's Republic of China:
  (i)  the individual income tax;
  (ii)  the income tax concerning joint ventures using Chinese and foreign investment;
  (iii) the income tax concerning foreign enterprises; and
  (iv)  the local income tax (hereinafter referred to as "Chinese tax") ;
  (b) in Japan:
  (i) the income tax;
  (ii) the corporation tax; and
  (iii) the local inhabitant taxes (hereinafter referred to as "Japanese tax") .
  2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.

Article 3

General Definitions

  1. For the purposes of this Agreement, unless the context otherwise requires:
  (a) the term "the People's Republic of China" , when used in a geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea, including the seabed and sub-soil thereof, over which the People's Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force;
  (b) 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 jurisdiction in accordance with international law and in which the laws relating to Japanese tax are in force;
  (c) the terms "a Contracting State" and "the other Contracting State" mean the People's Republic of China or Japan, as the context requires;
  (d) the term "tax" means Chinese tax or Japanese tax, as the context requires;
  (e) the term "person" includes an individual, a company and any other body of persons;
  (f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an  enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  (h) the term "nationals"means all individuals possessing the nationality of either Contracting State and all juridical persons created or organized under the laws of that Contracting State and all organizations without juridical personality treated for the purposes of tax of that Contracting State as juridical persons created or organized under the laws of that Contracting State;
  (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  (j) the term "competent authority" means, in the case of the People's Republic of China, the Ministry of Finance or its authorized representative and, in the case of Japan, the Minister of Finance or his authorized representative.
  2. As regards the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.

Article 4

Resident

  1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature.
  2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall determine by mutual agreement the Contracting State of which that individual shall be deemed to be a resident for the purposes of this Agreement.
  3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its head or main office is situated.

Article 5

Permanent Establishment

  1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
  2. The term "permanent establishment" includes especially:
  (a) a place of management;
  (b) a branch;
  (c) an office;
  (d) a factory;
  (e) a workshop; and
  (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
  3. A building site, a construction, assembly or installation project or supervisory activities in connection therewith, constitute a permanent establishment only if such site, project or activities continue for a period of more than six months.
  4. Notwithstanding the provisions of paragraphs 1 to 3, the term "permanent establishment" shall be deemed not to include:
  (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
  (b)  the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
  (c)  the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
  (d)  the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
  (e)  the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character.
  5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it furnishes in that other Contracting State consultancy services through employees or other personnel-other than an agent of an independent status to whom the provisions of paragraph 7 apply-provided that such activities continue (for the same project or two or more connected projects) for a period or periods aggregating more than six months within any twelve-month period.
  6. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom the provisions of paragraph 7 apply-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if:
  (a)  that person has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
  (b)  that person regularly secures orders in the first-mentioned Contracting State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises which control or are controlled by that enterprise.
  7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
  8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6

Income from Immovable Property

  1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State.
  2. The term "immovable property" shall have the meaning which it has under the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
  3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
  4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Article 7

Business Profits

  1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in that other Contracting State but only so much of them as is attributable to that permanent establishment.
  2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
  3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere.
  4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
  5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
  6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
  7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8

Shipping and Air Transport

  1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State.
  2. In respect of the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State, that enterprise, if an enterprise of the People's Republic of China, shall be exempt from the enterprise tax in Japan, and, if an enterprise of Japan, shall be exempt from any tax similar to the enterprise tax in Japan which is imposed in the People's Republic of China.
  3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9

Associated Enterprises

  where
  (a)  an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
  (b)  the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between   independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

Article 10

Dividends

  1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.
  2. However, such dividend may also be taxed in the Contracting State of which the company paying the dividends is a residnet, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.
  The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
  3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident.
  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
  5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Contracting State.

Article 11

Interest

  1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
  2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
  3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the Government of the other Contracting State, a local authority thereof, the Central Bank of that other Contracting State or any financial institution wholly owned by that Government, or by any resident of the other Contracting State with respect to debt-claims indirectly financed by the Government of that other Contracting State, a local authority there of, the Central Bank of that other Contracting State or any financial institution wholly owned by that Government shall be exempt from tax in the first-mentioned Contracting State.
  4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
  5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
  6. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
  7. 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 interest, having regard to the debt-claim for which it is paid, 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 payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Article 12

Royalties

  1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
  2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
  3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
  4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
  5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
  6. 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 royalties, having regard to the use, right or information for which they are paid, 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 payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

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.
  2. Gains from the alienation of any property, other than immovable property, forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of any property, other than immovable property, pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State.
  3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic and any property, other than immovable property, 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 any property other than that referred to in paragraphs 1 to 3 and arising in the other Contracting State may be taxed in that other Contracting State.

Article 14

Independent Personal Services

  1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days in the calendar year concerned. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods.
  2. The term "professional services" includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

Dependent Personal Services

  1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, 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 is 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 that other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
  (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and
  (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other Contracting State.
  3. Notwithstanding the provisions of paragraphs 1 and 2, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

Article 16

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 of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Article 17

Artistes and Athletes

  1. Notwithstanding the provisions of Articles 14 and 15, income derived by an individual who is a resident of a Contracting State as an entertainer such as a theater, motion picture, radio or television artiste, and a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
  2. The income shall, however, be exempt from tax in that other Contracting State whose activities are exercised by an individual who is a resident of the first-mentioned Contracting State pursuant to a special programme for cultural exchange agreed upon between the Governments of the Contracting States.
  3. Where income in respect of personal activities exercised in a Contracting State by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person who is a resident of the other Contracting State, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the first-mentioned Contracting State.
  Such income shall, however, be exempt from tax in the first-mentioned Contracting State if such activities are exercised pursuant to a special programme for cultural exchange agreed upon between the Governments of the Contracting States.

Article 18

Pensions

  Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Article 19

Government Service

  1.
  (a) Remuneration, other than pensions, paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State.
  (b) However, such 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) Any pension paid by, or out of funds to which contributions are made by, the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that Contracting State or a local authority thereof shall be taxable only in that Contracting State.
  (b) However, such pension 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 Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a local authority thereof.

Article 20

Teachers and Researchers

  An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period not exceeding three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.

Article 21

Students and Trainees

  Payments or income received for the purpose of his maintenance, education or training by a student, business apprentice or trainee who is present in a Contracting State solely for the purpose of his education, training or the acquisition of his special technical experience and who is, or immediately before being so present was, a resident of the other Contracting State shall be exempt from tax of the first-mentioned Contracting State.

Article 22

Other Income

  1. The income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may be taxed in that other Contracting State.
  2. However, items of income of a resident of a Contracting State, not dealt with in the foregoing Articles of this Agreement, and other than those referred to in paragraph 1, shall be taxable only in that Contracting State.
  3. The provisions of paragraphs 1 and 2 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income who is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

Article 23

Methods for the Elimination of Double Taxation

  1. In the People's Republic of China, double taxation shall be eliminated as follows:
  (a) Where a resident of the People's Republic of China derives income from Japan, the amount of Japanese tax payable in respect of that income in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax computed as appropriate to that income in accordance with the taxation laws and regulations of the People's Republic of China.
  (b) Where the income derived from Japan is a dividend paid by a company which is a resident of Japan to a company which is a resident of the People's Republic of China and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the Japanese tax payable by the company paying the dividend in respect of its income.
  2. Subject to the laws of Japan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Japan:
  (a) Where a resident of Japan derives income from the People's Republic of China and that income may be taxed in the People's Republic of China in accordance with the provisions of this Agreement, the amount of Chinese 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 that part of the Japanese tax which is appropriate to that income.
  (b) Where the income derived from the People's Republic of China is a dividend paid by a company which is a resident of the People's Republic of China to a company which is a resident of Japan and which owns not less than 25 per cent either of the voting shares of the company paying the dividend, or of the total shares issued by that company, the credit shall take into account the Chinese tax payable by the company paying the dividend in respect of its income.
  3. For the purposes of the credit referred to in sub-paragraph (a) of paragraph 2, Chinese tax shall be deemed to have been paid:
  (a) at the rate of 10 per cent in the case of dividends paid by a joint venture in the People's Republic of China and 20 per cent in the case of the other dividends, to which the provisions of paragraph 2 of Article 10 apply; and
  (b) at the rate of 10 per cent in the case of interest to which the provisions of paragraph 2 of Article 11 apply; and
  (c) at the rate of 20 per cent in the case of royalties to which the provisions of paragraph 2 of Article 12 apply.
  4. For the purposes of the credit referred to in paragraph 2, the term "Chinese tax payable" shall be deemed to include the amount of Chinese tax which would have been paid if the Chinese tax had not been exempted, reduced or refunded in accordance with:
  (a) the provisions of Articles 5 and 6 of the Income Tax Law of the People's Republic of China Concerning Joint Ventures Using Chinese and Foreign Investment and the provisions of Article 3 of the Detailed Rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Joint Ventures Using Chinese and Foreign Investment;
  (b) the provisions of Articles 4 and 5 of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises; or
  (c) any other similar special incentive measures designed to promote economic development in the People's Republic of China which may be introduced in the laws of the People's Republic of China after the date of signature of this Agreement, and which may be agreed upon by the Governments of the Contracting States.

Article 24

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 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.
  3. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12 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. Nothing contained in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for tax purposes which are by law available only to residents of the first-mentioned Contracting State.

Article 25

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 laws of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. 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 this 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 laws of the Contracting States.
  3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.
  4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for the purpose of reaching agreement, the competent authorities may meet together for an oral exchange of opinions.

Article 26

Exchange of Information

  1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to the provisions of this Agreement, or for the prevention of fiscal evasion with respect to such taxes. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret and shall be disclosed only to persons or authorities, including courts, involved in the assessment or collection of the taxes covered by this Agreement or the determination of appeals in relation thereto.
  2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
  (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
  (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or
  (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.

Article 27

Explanation to Tax Exemption, Reduction or Other Allowance

  Nothing in this Agreement shall be construed as restricting in any manner any tax exemption, reduction or other allowance which are or may hereafter be accorded in a Contracting State to the nationals or residents of the other Contracting State by the laws of the first-mentioned Contracting State or any agreement between the Governments of the Contracting States.

Article 28

Diplomatic Agents and Consular Officers

  Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 29

Entry into Force

  1. This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged.
  2. This Agreement shall have effect:
  (a) in the People's Republic of China:
  (i) as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force; and
  (ii) as respects any tax similar to the enterprise tax in Japan referred to in paragraph 2 of Article 8 levied for the taxable years beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force;
  (b) in Japan:
  as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force.

Article 30

Termination

  This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination.
  In such event this Agreement shall cease to have effect:
  (a) in the People's Republic of China:
  (i) as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given; and
  (ii) as respects any tax similar to the enterprise tax in Japan referred to in paragraph 2 of Article 8 levied for the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given;
  (b) in Japan:
  as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Beijing on the day of September 6, 1983, in duplicate in the Chinese, Japanese and English languages, all three texts being equally authentic. In case of any divergence of interpretations, the English text shall prevail.

For the Government                                For the Government
of the People's                                        of Japan
Republic of China              

PROTOCOL

  At the signing of the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as "the Agreement"), the undersigned have agreed upon the following provisions which form an integral part of the Agreement.
  1. Notwithstanding the provisions of paragraph 5 of Article 5 of the Agreement, an enterprise of a Contracting State shall be deemed not to have a permanent establishment in the other Contracting State if it furnishes in that other Contracting State consultancy services in connection with the sale or lease of machinery or equipment through employees or other personnel.
  2. With reference to paragraph 3 of Article 7 of the Agreement, no deduction shall be allowed in respect of amounts paid or charged (other than reimbursement of actual expenses) by a permanent establishment of an enterprise to the head office of the enterprise or any other offices thereof, by way of:
  (a) royalties, fees or other similar payments in return for the use of patents or other rights;
  (b) commission, for specific services performed or for management; and
  (c) interest on moneys lent to the permanent establishment; except where the enterprise is a banking institution.
  IN WITNESS WHEREOF the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Beijing on the day of September 6, 1983, in duplicate in the Chinese, Japanese and English languages, all three texts being equally authentic. In case of any divergence of interpretations, the English text shall prevail.

For the Government                                For the Government
of the People's                                        of Japan
Republic of China              

EXCHANGE OF NOTES

His Excellency Mr. Shintaro Abe
Minister for Foreign Affairs of Japan

Beijing, September 6, 1983

Excellency,
  I have the honour to refer to the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was signed today (hereinafter referred to as "the Agreement") and to confirm, on behalf of the Government of the People's Republic of China, the following understanding reached between the two Governments:
  1. It is understood that the term "any tax similar to the enterprise tax in Japan which is imposed in the People's Republic of China" referred to in paragraph 2 of Article 8 of the Agreement, means the industrial and commercial consolidated tax and its surcharge in the People's Republic of China.
  2. The arrangement contained in the Exchange of Notes between the two Governments dated September 28, 1974 and that dated May 20, 1975 concerning the reciprocal exemption from taxation of income derived from the operation in international traffic of aircraft and ships, respectively, as amended by the Exchange of Notes between the two Governments dated December 9, 1982 shall cease to have effect as respects income or taxes to which the Agreement shall have effect in accordance with the provisions of paragraph 2 of Article 29 thereof.
  I have further the honour to request Your Excellency to be good enough to confirm the foregoing understanding on behalf of Your Excellency's Government.
  I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.

State Councillor
and Minister of Foreign Affairs
of the People's Republic of China

His Excellency
Mr. Wu Xueqian
State Councillor
and Minister of Foreign Affairs
of the People's Republic of China

Beijing, September 6, 1983

Excellency,
  I have the honour to acknowledge receipt of Your Excellency's Note of today's date, which reads as follows:
 "I have the honour to refer to the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was signed today (hereinafter referred to as "the Agreement" ) and to confirm, on behalf of the Government of the People's Republic of China, the following understanding reached between the two Governments:
  1. It is understood that the term "any tax similar to the enterprise tax in Japan which is imposed in the People's Republic of China" referred to in paragraph 2 of Article 8 of the Agreement, means the industrial and commercial consolidated tax and its surcharge in the People's Republic of China.
  2. The arrangement contained in the Exchange of Notes between the two Governments dated September 28, 1974 and that dated May 20, 1975 concerning the reciprocal exemption from taxation of income derived from the operation in international traffic of aircraft and ships, respectively, as amended by the Exchange of Notes between the two Governments dated December 9, 1982 shall cease to have effect as respects income or taxes to which the Agreement shall have effect in accordance with the provisions of paragraph 2 of Article 29 thereof.
  I have further the honour to request Your Excellency to be good enough to confirm the foregoing understanding on behalf of Your Excellency's Government. "
  I have further the honour to confirm the understanding contained in Your Excellency's Note, on behalf of the Government of Japan.
  I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.

Minister for Foreign Affairs
of Japan

 (Translation)
Beijing, December 27, 1983

 (83) Bu Tiao Zi No. 312

Japanese Embassy:
  The Ministry of Foreign Affairs of the People's Republic of China presents its compliments to the Embassy of Japan in China and, has the honour to acknowledge the receipt of the Embassy's note dated December 27, 1983 which reads as follows:
 "The Embassy of Japan in the People's Republic of China presents its compliments to the Ministry of Foreign Affairs of the People's Republic of China and, with reference to the Agreement between the Government of Japan and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was signed on September 6, 1983, has the honour to inform the latter a typographical error in concluding part of the English text, kept by both Japanese and Chinese Governments, of the Protocol of the said Agreement, where the word "this Agreement" is printed, although "this Protocol" should appear.
  The Embassy proposes on behalf of the Government of Japan that the word in question shall be regarded hereafter to read "this Protocol" without going through formalities to correct the original text.
The Embassy would appreciate it if the Ministry agrees on behalf of the Government of the People's Republic of China to the proposal mentioned above. "
  The Ministry agrees on behalf of the Government of the People's Republic of China to the proposal mentioned above.
  The Ministry avails itself of this opportunity to renew to the Embassy the assurances of its highest consideration.

The Ministry of Foreign Affairs
of the People's Republic of China

Beijing, December 26, 1991

H. E. Hiroshi Hashimoto Ambassador Extraordinary and Plenipotentiary of Japan to the People's Republic of China

  I have the honour to refer to the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Beijing on September 6, 1983 (hereinafter referred to as "the Agreement" ) and to propose on behalf of the Government of the People's Republic of China the following arrangement:
  1. The measures set forth in the following Articles and paragraphs of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as "the incentive provisions" ) are "any other similar special incentive measures designed to promote economic development in the People's Republic of China which may be introduced in the laws of the People's Republic of China after the date of signature of this Agreement" referred to in sub-paragraph (c) of paragraph 4 of Article 23 of the Agreement:
  (i) Paragraphs 1 and 2 of Article 7, paragraph 3 of Article 7 (only to the extent that the provisions contained therein are referred to in sub-paragraphs (1), (2), (4), (5) and (6) of Article 73 of the Detailed Rules and Regulations on Implementation of the said Income Tax Law), paragraphs 1 and 3 of Article 8, Article 9 and Article 10; and
  (ii) Paragraph 2 of Article 8 (only to the extent that the provisions contained therein are referred to in sub-paragraphs (1) to (4) and (6) to (8) of Article 75 of the Detailed Rules and Regulations on Implementation of the said Income Tax Law) .
Provided that only to the extent that the incentive provisions are applied to the income derived from the business set forth in paragraph 1 of Article 8 of the said Income Tax Law and the business (other than international traffic business) set forth in sub-paragraphs (1) to (9) of Article 72 and sub-paragraphs (2) to (4) of Article 75 of the Detailed Rules and Regulations on Implementation of the said Income Tax Law.

Commissioner of State Tax Bureau
of the People's Republic of China

Beijing, December 26, 1991

H. E. Hiroshi Hashimoto Ambassador Extraordinary and plenipotentiary of Japan to the People's Republic of China

  With reference to the Exchange of Notes dated today, concerning sub-paragraph (c) of paragraph 4 of Article 23 of the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. I have the honour to propose, on behalf of the Government of the People's Republic of China, that in case there is any divergence of interpretation of the said Exchange of Notes which is done in the Chinese, Japanese and English Languages, the English text shall prevail.

  I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.

Commissioner of State Tax Bureau
of the People's Republic of China

国税函[2008]837号-国家税务总局关于日本金融公司和日本国际协力机构享受协定待遇的通知

各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
现将日本金融公司和日本国际协力机构享受协定待遇的有关问题通知如下：
日本税务主管当局来函称，目前适用中日税收协定第十一条第三款利息免税的机构"日本国际协力银行"（Japan Bank for International Cooperation， 简称JBIC）进行了业务重组，自2008年10月1日起，变更为"日本金融公司"（Japan Finance Corporation， 简称JFC）和"日本国际协力机构"（Japan International Cooperation Agency， 简称JICA）。
经确认，日本金融公司和日本国际协力机构都是日本政府全资拥有的机构，其从中国取得的利息，可以享受现行中日税收协定第十一条第三款规定的相关待遇。

国家税务总局
二○○八年十月十六日