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Treaty

Supplementary Agreement to the Treaty between Japan and China Concerning Taxation on Japanese Subjects

Type
Treaty
Date
31 July 1943
Parties
Japan · China
Printed in
Contemporary Japan, August, 1943, pp. 1084-1085
Section
Documentary Material - Treaty on Taxation of Japanese Subjects in China

Article 1 Regarding the scope of the laws and regulations of the Republic of China which govern the Japanese subjects under the stipulations of Article 1 of the Treaty and the manner of application thereof, the Foreign

Minister of the Chinese Government shall make an advance notification to the Japanese Ambassador Extraordinary and Plenipotentiary to the Republic of China.

Article 2 The application and execution, in respect of Japanese subjects, of the laws and regulations of the Republic of China which shall govern Japanese subjects under Article 1 of the Treaty shall, in so far as such application and execution require judicial procedure, be effected by Japanese Consular officers until such time as Japanese subjects become amenable to the Chinese court jurisdiction.

In cases referred to in the foregoing paragraph, Japanese Consular officers shall, subject to the general rules and principles of consular jurisdiction, apply the relevant laws and regulations of the Republic of China.

In case sentences of fines, etc., are pronounced in accordance with the stipulation of this Article, the proceeds from such fines, etc., shall belong to the Republic of China.

Article 3 In case Japanese subjects have cause for demur against the administrative measure taken by the competent authorities of the Republic of China on the basis of the laws and regulations of China which shall govern Japanese subjects under Article 1 of the Treaty, the Government of the Republic of China shall take adequate steps to redress the grievance.

Article 4 The Government of the Republic of China shall, on their own accord, readjust promptly whatever requires readjustment in the existing system of taxation.

Article 5 The scope of the laws and regulations of the Republic of China which shall govern Japanese subjects under Article 1 of the Treaty and the manner of application thereof shall be published in the Official Gazettes respectively of Japan and China.

Article 6 The present Agreement shall come into force simultaneously with the Treaty.

Transcription note

Printed under the heading "(3) Supplementary Agreement".

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