DT10721 - Japan: double taxation agreement, Article 22: Professors and teachers

This agreement applies for periods before the new comprehensive agreement has effect (see DT10650).

1. A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution in that Contracting State and who is, or was immediately before that visit a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching.
   
   
2. An individual from one of the Contracting States who is temporarily present in the other Contracting State for a period not exceeding two years as a recipient of a grant, allowance or award for the primary purpose of conducting research from a governmental, religious, charitable, scientific, literary or educational organisation shall be exempt from tax of that other Contracting State in respect of the amount of such grant, allowance or award.