Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Dieses Abkommen gilt für folgende Steuern:
a) im Fall Japans für
i)
die Einkommensteuer,
ii) die Körperschaftsteuer,
iii) die Sondereinkommensteuer für den Wiederaufbau,
iv) die kommunale Körperschaftsteuer,
v) die kommunalen Einwohnersteuern und
vi) die Unternehmensteuer
(im Folgenden als „japanische Steuer“ bezeichnet) sowie
b) im Fall der Bundesrepublik Deutschland für
i)
die Einkommensteuer,
ii) die Körperschaftsteuer,
iii) die Gewerbesteuer und
iv) den Solidaritätszuschlag
(im Folgenden als „deutsche Steuer“ bezeichnet).
English
(1) This Agreement shall apply to the following taxes:
a) in the case of Japan:
i)
the income tax;
ii) the corporation tax;
iii) the special income tax for reconstruction;
iv) the local corporation tax;
v) the local inhabitant taxes; and
vi) the enterprise tax
(hereinafter referred to as “Japanese tax”); and
b) in the case of the Federal Republic of Germany:
i)
the income tax (Einkommensteuer);
ii) the corporate income tax (Körperschaftsteuer);
iii) the trade tax (Gewerbesteuer); and
iv) the solidarity surcharge (Solidaritätszuschlag)
(hereinafter referred to as “German tax”).
(2) Dieses Abkommen gilt auch für alle Steuern gleicher oder
im Wesentlichen ähnlicher Art, die nach der Unterzeichnung des
Abkommens neben den in Absatz 1 bezeichneten Steuern oder
an deren Stelle erhoben werden. Die zuständigen Behörden der
Vertragsstaaten teilen einander die in ihren jeweiligen Steuerge-
setzen eingetretenen bedeutsamen Änderungen innerhalb einer
angemessenen Frist nach deren Eintritt mit.
English
(2) This Agreement shall apply also to any identical or sub-
stantially similar taxes that are imposed after the date of signa-
ture of the Agreement in addition to, or in place of, those referred
to in paragraph 1. The competent authorities of the Contracting
States shall notify each other of any significant changes that
have been made in their respective taxation laws, within a
reasonable period of time after such changes.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 | de-japan-2016-base | de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25 | Article 2 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/de/articles/article-2/
Quellen, Fassung und Grenzen
Quellenfassung
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Quellenform
official-publication PDF with native text layer; reader is a machine transcription
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
This source supplies German and English versions. The signing clause also identifies Japanese as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-japan-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2026-01-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 956 · /library/originals/413804ca244c776065e68f53df0ea2b5c3dda880cc4a56721addacbc29648f12.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
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