(1) Each of the Contracting States shall send in writing and
through diplomatic channels to the other Contracting State the
notification confirming that its internal procedures necessary for
the entry into force of this Agreement have been completed. The
Agreement shall enter into force on the thirtieth day after the date
of receipt of the latter notification.
(2) This Agreement shall be applicable:
a) in the case of Japan:
i)
in the case of taxes levied on the basis of a taxable year,
for taxes for any taxable years beginning on or after the
first day of January in the calendar year next following
that in which the Agreement enters into force; and
ii) in the case of taxes not levied on the basis of a taxable
year, for taxes levied on or after the first day of January
in the calendar year next following that in which the
Agreement enters into force; and
b) in the case of the Federal Republic of Germany:
i)
in the case of taxes withheld at source, in respect of
amounts paid on or after the first day of January in the
calendar year next following that in which the Agreement
enters into force; and
ii) in the case of other taxes, in respect of taxes levied for
periods beginning on or after the first day of January in
the calendar year next following that in which the Agree-
ment enters into force.
(3) Notwithstanding the provisions of paragraph 2, the provi-
sions of Article 25 shall have effect from the date of entry into
force of this Agreement, without regard to the date on which the
taxes are levied or the taxable year to which the taxes relate.
(4) The Agreement between the Federal Republic of Germany
and Japan for the Avoidance of Double Taxation with respect to
Taxes on Income and to certain other Taxes signed at Bonn on
22 April 1966, as modified and supplemented by the Protocol
signed at Tokyo on 17 April 1979 and the Second Protocol
signed at Bonn on 17 February 1983 (hereinafter referred to as
“the prior Agreement”), shall cease to be effective from the date
upon which this Agreement shall be applicable in respect of the
taxes to which the Agreement applies in accordance with the
provisions of paragraph 2.
(5) In respect of the capital tax to which the prior Agreement
applies, the prior Agreement shall cease to be effective from the
date upon which this Agreement enters into force.
(7) Notwithstanding the provisions of paragraph 6, the provi-
sions of the prior Agreement shall continue to apply to tax cases
having occurred prior to the date upon which this Agreement has
become applicable in accordance with the provisions of this Ar-
ticle.
(8) Notwithstanding the entry into force of this Agreement, an
individual who is entitled to the benefits of Article 20 of the prior
Agreement at the time of the entry into force of the Agreement
shall continue to be entitled to such benefits until such time as
the individual would have ceased to be entitled to such benefits
if the Agreement had not entered into force.
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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
Text language and status
en · 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 31 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-japan-2016-base/en/articles/article-31/
Source, edition and limits
Source edition
de-japan-2016-base | BGBl. 2016 II S. 956 | Signed: 2015-12-17 | Gazette publication: 2016-07-25
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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
Text language and status
en · authentic-language-transcription · machine-transcription