DT10652 - Double Taxation Relief Manual: Guidance by country: Japan: Credit
Admissible for credit under the agreement
Income Tax.
Corporation Tax.
Local inhabitant taxes.
Local corporation special surtax (under Article 2(2) of the Convention)
Admissible for unilateral relief
Business enterprise tax (in so far as payable on profits or income) including the `gross premium income' of insurance companies.
Inadmissible
Per capita elements of Japanese taxes.
