(1) The Contracting States shall lend assistance to each other
in the collection of revenue claims. This assistance is not restricted
by Articles 1 and 2.
(2) The term “revenue claim” as used in this Article means an
amount owed in respect of the following taxes, insofar as the tax-
ation thereunder is not contrary to this Agreement or any other
instrument to which the Contracting States are parties, as well
as interest, administrative penalties and costs of collection or
conservancy related to such amount:
a) in the case of Japan:
i)
the income tax;
ii) the corporation tax;
iii) the special income tax for reconstruction;
iv) the special corporation tax for reconstruction;
v) the local corporation tax;
vi) the consumption tax;
vii) the local consumption tax;
viii) the inheritance tax; and
ix) the gift tax;
b) in the case of the Federal Republic of Germany:
i)
the income tax (Einkommensteuer);
ii) the corporate income tax (Körperschaftsteuer);
iii) the solidarity surcharge (Solidaritätszuschlag);
iv) the value added tax (Umsatzsteuer);
v) the insurance tax (Versicherungsteuer);
vi) the net wealth tax (Vermögensteuer);
vii) the inheritance tax (Erbschaftsteuer);
viii) the gift tax (Schenkungsteuer);
ix) the trade tax (Gewerbesteuer); and
x) the real estate acquisition tax (Grunderwerbsteuer);
c) any other tax as may be agreed upon from time to time be-
tween the Governments of the Contracting States through an
exchange of diplomatic notes;
d) any identical or substantially similar taxes that are imposed
after the date of signature of this Agreement in addition to, or
in place of, the taxes covered by subparagraph a), b) or c).
(3) When a revenue claim of a Contracting State is enforceable
under the laws of that Contracting State and is owed by a person
who, at that time, cannot, under the laws of that Contracting
State, prevent its collection, that revenue claim shall, at the
request of the competent authority of that Contracting State, be
accepted for purposes of collection by the competent authority
of the other Contracting State. That revenue claim shall be collect-
ed by that other Contracting State in accordance with the provi-
sions of its laws applicable to the enforcement and collection of
its own taxes as if the revenue claim were a revenue claim of that
other Contracting State that met the conditions allowing that other
Contracting State to make a request under this paragraph.
(4) When a revenue claim of a Contracting State is a claim in
respect of which that Contracting State may, under its law, take
measures of conservancy with a view to ensure its collection,
that revenue claim shall, at the request of the competent author-
ity of that Contracting State, be accepted for purposes of taking
measures of conservancy by the competent authority of the other
Contracting State. That other Contracting State shall take measures
of conservancy in respect of that revenue claim in accordance
with the provisions of its laws as if the revenue claim were a
revenue claim of that other Contracting State even if, at the time
when such measures are applied, the revenue claim is not en-
forceable in the first-mentioned Contracting State or is owed by
a person who has a right to prevent its collection.
(5) Notwithstanding the provisions of paragraphs 3 and 4, a
revenue claim accepted by the competent authority of a Con-
tracting State for purposes of paragraph 3 or 4 shall not, in that
Contracting State, be subject to the time limits or accorded any
priority applicable to a revenue claim under the laws of that Con-
tracting State by reason of its nature as such. In addition, a
revenue claim accepted by the competent authority of a Con-
tracting State for the purposes of paragraph 3 or 4 shall not, in
that Contracting State, have any priority applicable to that
revenue claim under the laws of the other Contracting State.
(6) Notwithstanding the provisions of paragraph 5, acts car-
ried out by a Contracting State in the collection of a revenue
claim accepted by the competent authority of that Contracting
State for purposes of paragraph 3 or 4, which, if they were car-
ried out by the other Contracting State, would have the effect of
suspending or interrupting the time limits applicable to the
revenue claim according to the laws of that other Contracting
State, shall have such effect under the laws of that other Con-
tracting State. The first-mentioned Contracting State shall inform
the other Contracting State about such acts.
(7) Proceedings with respect to the existence, validity or the
amount of a revenue claim of a Contracting State shall not be
brought before the courts or administrative bodies of the other
Contracting State.
(8) Where, at any time after a request has been made by the
competent authority of a Contracting State under paragraph 3
or 4 and before the other Contracting State has collected and
remitted the relevant revenue claim to the first-mentioned Con-
tracting State, the relevant revenue claim ceases to be
a) in the case of a request under paragraph 3, a revenue claim
of the first-mentioned Contracting State that is enforceable
under the laws of that Contracting State and is owed by a
person who, at that time, cannot, under the laws of that Con-
tracting State, prevent its collection, or
b) in the case of a request under paragraph 4, a revenue claim
of the first-mentioned Contracting State in respect of which
that Contracting State may, under its laws, take measures of
conservancy with a view to ensure its collection
the competent authority of the first-mentioned Contracting State
shall promptly notify the competent authority of the other Con-
tracting State of that fact and, at the option of the other Con-
tracting State, the first-mentioned Contracting State shall either
suspend or withdraw its request.
(9) In no case shall the provisions of this Article be construed
so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting
State;
b) to carry out measures which would be contrary to public policy
(ordre public);
c) to provide assistance if the other Contracting State has not
pursued all reasonable measures of collection or conservancy,
as the case may be, available under its laws or administrative
practice;
d) to provide assistance in those cases where the administrative
burden for that Contracting State is clearly disproportionate
to the benefit to be derived by the other Contracting State.
(10) Before assistance is lent under the provisions of this
Article, the competent authorities of both Contracting States shall
agree upon the mode of application of this Article, including an
agreement to ensure comparable levels of assistance to each of
the Contracting States. In particular, the competent authorities
of both Contracting States shall agree on a limit to the number
of requests for assistance that a Contracting State may make in
a particular year and a minimum monetary threshold for a
revenue claim for which assistance is sought.