Synthesized texts by contracting jurisdictions

　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
          submitted by Japan on September 26, 2018 and by the other Contracting Jurisdictions 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) “Synthesized 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	Synthesized Text (Japanese(PDF:335KB), English(PDF:207KB))
Finland	25-02-2019	Summary	Synthesized Text (Japanese(PDF:216KB), English(PDF:148KB))
France	26-09-2018	Summary	Synthesized Text (Japanese(PDF:272KB))
Ireland	29-01-2019	Summary	Synthesized Text (Japanese(PDF:215KB), English(PDF:149KB))
Israel	13-09-2018	Summary	Synthesized Text (Japanese(PDF:248KB), English(PDF:126KB))
Luxembourg	09-04-2019	Summary	Synthesized Text (in preparation)
Netherlands	29-03-2019	Summary	Synthesized Text (Japanese(PDF:253KB), English(PDF:191KB))
New Zealand	27-06-2018	Summary	Synthesized Text (Japanese(PDF:304KB), English(PDF:183KB))
Poland	23-01-2018	Summary	Synthesized Text (Japanese(PDF:226KB), English(PDF:139KB))
Singapore	21-12-2018	Summary	Synthesized Text (Japanese(PDF:223KB), English(PDF:156KB))
Slovakia	20-09-2018	Summary	Synthesized Text (Japanese(PDF:215KB), English(PDF:121KB))
Sweden	22-06-2018	Summary	Synthesized Text (Japanese(PDF:246KB), English(PDF:144KB))
United Kingdom	29-06-2018	Summary	Synthesized Text (Japanese(PDF:287KB), English(PDF:167KB))

    (*) A Synthesized Text was partially modified.

 

For more synthesized texts of the MLI provision and Japan's tax treaties [read]