(1) For the purposes of this Agreement, unless the context
otherwise requires:
a) the term “Japan”, when used in a geographical sense, means
all the territory of Japan, including its territorial sea, in which
the laws relating to Japanese tax are in force, and all the area
beyond its territorial sea, including the seabed and subsoil
thereof, over which Japan has sovereign rights in accordance
with international law and in which the laws relating to Japan-
ese tax are in force;
b) the term “Federal Republic of Germany”, when used in a geo-
graphical sense, means the territory of the Federal Republic
of Germany as well as the area of the seabed, its subsoil and
the superjacent water column adjacent to the territorial sea,
insofar as the Federal Republic of Germany exercises sovereign
rights and jurisdiction in conformity with international law and
its national legislation for the purpose of exploring, exploiting,
conserving and managing the living and non-living natural
resources or for the production of energy from renewable
sources;
c) the terms “a Contracting State” and “the other Contracting
State” mean the Federal Republic of Germany or Japan, as
the context requires;
d) the term “person” includes an individual, a company and any
other body of persons;
e) the term “company” means any body corporate or any entity
that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any busi-
ness;
g) the term “business” includes the performance of professional
services and of other activities of an independent character;
h) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enter-
prise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting
State;
i)
the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise of a Contracting State,
except when the ship or aircraft is operated solely between
places in the other Contracting State;
j)
the term “national” means:
i)
in the case of Japan, any individual possessing the nation-
ality of Japan and any legal person, partnership or asso-
ciation deriving its status as such from the laws in force
in Japan; and
ii) in the case of the Federal Republic of Germany, any Ger-
man within the meaning of the Basic Law (Grundgesetz)
for the Federal Republic of Germany and any legal per-
son, partnership or association deriving its status as such
from the laws in force in the Federal Republic of Germany;
k) the term “competent authority” means:
i)
in the case of Japan, the Minister of Finance or his autho-
rised representative; and
ii) in the case of the Federal Republic of Germany, the Federal
Ministry of Finance or the agency to which it has delegated
its powers.
(2) As regards the application of this Agreement at any time
by a Contracting State, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the laws of that Contracting State for the purposes
of the taxes to which the Agreement applies, any meaning under
the applicable tax laws of that Contracting State prevailing over
a meaning given to the term under other laws of that Contracting
State.