Treaties, Laws and Speeches

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Treaty

Terms of Understanding Relating 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, p. 1085
Section
Documentary Material - Treaty on Taxation of Japanese Subjects in China
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p. 1085

1 Ad Article 2 of the Supplementary Agreement to the Treaty:

The stipulations of the said Article of the Supplementary Agreement shall not be applied pending decision by separate consultation between the Japanese Ambassador Extraordinary and Plenipotentiary to China and the Foreign Minister of the Chinese Government.

2 Ad Article 3 of the Supplementary Agreement to the Treaty:

The Chinese Government shall not for the time being make any administrative dispensation, in respect of Japanese subjects, that requires compulsory power in accordance with the laws and regulations of the Republic of China relative to taxation which shall govern Japanese subjects.

3 Ad 1 and 2 of this Terms of Understanding:

The Japanese Government shall take necessary steps to ensure the payment of taxes by Japanese subjects in accordance with the Treaty.

Done at Nanking this Thirty-first day of the Seventh month of the Eighteenth year of Showa, corresponding to the Thirty-first day of the seventh month of the Thirty-second year of the Republic of China.

Transcription note

Printed under the heading "(4) Terms of Understanding". The "Done at Nanking" dating clause printed at the foot of the page, after the Terms of Understanding, is included here.

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