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)

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Text: OECD website
Status: In force for New Zealand and Japan
Signed: 8 June 2017 [7 June 2017 in Paris, France]
In force: For New Zealand: 1 October 2018
For Japan: 1 January 2019
Effective: The MLI comes into effect under Article 35(1) for a DTA from the latest of the dates on which the MLI enters into force for New Zealand and Japan:
  • for withholding taxes: from 1 January 2019 
  • for all other taxes: for taxable periods commencing on or after 1 July 2019
Legislation Double Tax Agreements (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order 2018 (New Zealand Legislation website)
National interest analysis Finance and Expenditure Committee report (includes NIA) (PDF 95 KB) (New Zealand Parliament website)
Additional information OECD information

Related information