DT10651 - Double Taxation Relief Manual: Guidance by country: Japan: Admissible taxes
The following Japanese taxes are admissible for credit in the UK under the convention:
- the income tax
- the corporation tax
- the special income tax for reconstruction
- the special corporation tax for reconstruction
- the local inhabitant taxes
The following Japanese taxes are admissible for unilateral relief in the UK under the convention:
- the business enterprise tax (in so far as payable on profits or income) including the `gross premium income’ of insurance companies
The following Japanese taxes are inadmissible under the convention:
- per capita elements of Japanese taxes