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