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Double Tax Agreements

The Role of Double Tax Agreements

Japan

1963 Agreement

Status: In force
Signed: 30 January 1963
In force: 19 April 1963
Effective: In New Zealand: From the income year beginning 1 April 1963.
In Japan: From the taxable year beginning 1 January 1963. (refer Article XIX)
Legislation: Double Taxation Relief (Japan) Order 1963

Protocol to the 1963 Agreement

Status: In force
Signed: 22 March 1967
In force: 30 September 1967
Effective: In New Zealand: From the income year beginning 1 April 1967.
In Japan: From the taxable year beginning 1 January 1967. (refer Article XIX)
Legislation: Double Taxation Relief (Japan) Order 1963

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