DT10651 | Double Taxation Relief Manual: 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