Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Japan

 2012 agreement

Text: DOC (186 KB)
PDF (141 KB)
Status: In force
Signed: 10 December 2012
In force: 25 October 2013
Effective:

In New Zealand: for withholding taxes, from 1 January 2014; for income taxes from income years beginning on or after 1 April 2014.
In Japan: for withholding taxes, from 1 January 2014; for income taxes from taxable years beginning on or after 1 January 2014.

Refer to Article 31 of the agreement.

Legislation: Double Tax Agreements (Japan) Order 2013 (New Zealand legislation website) 
National interest
analysis:
PDF (298 KB)

1963 agreement

Status: Replaced by 2012 agreement
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 to Article XIX of the agreement.
Legislation: Double Taxation Relief (Japan) Order 1963 (New Zealand Legislation website)

Protocol to the 1963 agreement

Status: Replaced by 2012 agreement
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 to Article XIX of the agreement.
Legislation: Double Taxation Relief (Japan) Order 1963 (New Zealand Legislation website)

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