The MLI applies to an existing tax treaty where both parties to that tax treaty have chosen to apply the MLI to it and where the MLI has entered into force for those parties.
The provisions of the MLI applicable to an existing tax treaty and the timing of entry into effect of the MLI for it are determined depending on the choices of each of the parties to that tax treaty.
For details of the application of the MLI to the tax treaties between Japan and the jurisdictions which have already deposited their instruments of ratification, acceptance or approval of the MLI, see the table below.
(*1) The MLI will enter into force on the first day of the month following the expiration of a period of three calendar
months beginning on the date of the deposit by the Signatory of its instrument of ratification, acceptance or
approval.
(*2) The MLI entered into force on January 1, 2019 for Japan as it deposited its instrument of acceptance on
September 26, 2018.
(*3) The applications of the MLI indicated in the table below are based on the reservations and notifications
of Japan as of July 22, 2020 and of the other Contracting Jurisdictions submitted on the date set forth
below.
(*4) “Summary” in the table below contains descriptions of the tax treaty covered by the MLI, the provisions of the
MLI applicable to that tax treaty and the entry into effect of the MLI for that tax treaty.
(*5) “Synthesised Text” in the table below is a document containing the consolidated text of the provisions of a tax
treaty (as it may be amended by amending protocols) and the provisions of the MLI applicable to that tax treaty.
This document shall be used solely for the purpose of facilitating the understanding of the application of the MLI
to a tax treaty and has no legal value.
The Other
Contacting
Jurisdiction |
Date of Submission
of Reservations
and Notifications |
Application of the MLI |
| Australia |
26-09-2018 |
Summary |
Synthesised Text
(Japanese(PDF:335KB) , English(PDF:207KB)) |
| Canada |
29-08-2019 |
Summary |
Synthesised Text
(Japanese(PDF:336KB), English(PDF:145KB)) |
| Czech Republic |
13-05-2020 |
Summary |
Synthesised Text
(Japanese(PDF:267KB),English(PDF:65KB)) |
| Finland |
25-02-2019 |
Summary |
Synthesised Text
(Japanese(PDF:314KB), English(PDF:135KB)) (*) |
| France |
26-09-2018 |
Summary |
Synthesised Text
(Japanese(PDF:272KB)) (*) |
| India |
25-06-2019 |
Summary |
Synthesised Text
(Japanese(PDF:317KB),English(PDF:100KB)) |
| Indonesia |
28-04-2020 |
Summary |
Synthesised Text
(Japanese(PDF:320KB),English(PDF:143KB)) |
| Ireland |
29-01-2019 |
Summary |
Synthesised Text
(Japanese(PDF:215KB), English(PDF:149KB)) |
| Israel |
13-09-2018 |
Summary |
Synthesised Text
(Japanese(PDF:248KB), English(PDF:126KB)) |
| Kazakhstan |
24-06-2020 |
Summary |
Synthesised Text
(Japanese(PDF:306KB), English(PDF:135KB)) |
| Korea |
13-05-2020 |
Summary |
Synthesised Text
(Japanese(PDF:295KB),English(PDF:80KB)) |
| Luxembourg |
09-04-2019 |
Summary |
Synthesised Text
(Japanese(PDF:226KB), English(PDF:154KB)) |
| Netherlands |
29-03-2019 |
Summary |
Synthesised Text
(Japanese(PDF:253KB), English(PDF:191KB)) |
| New Zealand |
27-06-2018 |
Summary |
Synthesised Text
(Japanese(PDF:304KB), English(PDF:183KB)) |
| Norway |
17-07-2019 |
Summary |
Synthesised Text
(Japanese(PDF:301KB), English(PDF:90KB)) |
| Oman |
07-07-2020 |
Summary |
Synthesised Text
(Japanese(PDF:305KB), English(PDF:103KB)) |
| Poland |
23-01-2018 |
Summary |
Synthesised Text
(Japanese(PDF:226KB), English(PDF:139KB)) |
| Portugal |
28-02-2020 |
Summary |
Synthesised Text
(Japanese(PDF:319KB), English(PDF:164KB)) |
| Qatar |
23-12-2019 |
Summary |
Synthesised Text
(Japanese(PDF:307KB), English(PDF:106KB)) |
| Saudi Arabia |
23-01-2020 |
Summary |
Synthesised Text
(Japanese(PDF:317KB), English(PDF:178KB)) |
| Singapore |
21-12-2018 |
Summary |
Synthesised Text
(Japanese(PDF:223KB), English(PDF:156KB)) |
| Slovakia |
20-09-2018 |
Summary |
Synthesised Text
(Japanese(PDF:215KB), English(PDF:121KB)) |
| Sweden |
22-06-2018 |
Summary |
Synthesised Text
(Japanese(PDF:246KB), English(PDF:144KB)) |
| Ukraine |
08-08-2019 |
Summary |
Synthesised Text
(Japanese(PDF:273KB), English(PDF:182KB)) |
| United Arab Emirates |
29-05-2019 |
Summary |
Synthesised Text
(Japanese(PDF:296KB), English(PDF:172KB)) |
| United Kingdom |
29-06-2018 |
Summary |
Synthesised Text
(Japanese(PDF:287KB), English(PDF:167KB)) |
(*)
A Synthesised Text was partly modified.
