Article 1 Subject to the stipulations of the Supplementary Agreement to the present Treaty, Japanese subjects shall be governed within the territories of the Republic of China by the laws and regulations of the Republic of China relative to taxation.
In respect of the application of this Article, Japanese subjects shall under no circumstances be accorded treatment less favourable than that which is or may be accorded to nationals of the Republic of China.
The stipulations of the two foregoing paragraphs shall, in so far as they are applicable to juridical persons, be applied to Japanese juridical persons.
Article 2 The present Treaty shall come into force on the First day of the Eighth month of the Eighteenth year of Showa, corresponding to the First day of the Eighth month of the Thirty-second year of the Republic of China.
In witness whereof the undersigned, duly authorized by their respective Governments, have signed the present Treaty and have affixed thereto their seals.