Agreed Terms of Understanding between the Plenipotentiaries of Japan and of Manchoukuo, with Reference to the Treaty Between the Two Countries concerning the Residence of Japanese Subjects, Taxation, Etc., in Manchoukuo, also to the Supplementary Agreement to that Treaty:
I. Ad Article 1 of the treaty:
In case a Japanese subject desires to acquire any right concerning land in an unopened Mongol region, he shall be required to obtain the permission of the competent authorities of Manchoukuo.
II. Ad Article 2 of the treaty:
1. In view of the fact that within the territories of Manchoukuo Japanese communities are carrying on educational work for Japanese subjects, the Government of Manchoukuo shall, in accordance with a decision to be made by consultation between the Japanese Ambassador Extraordinary and Plenipotentiary to Manchoukuo and the Minister for Foreign Affairs of Manchoukuo, pay each year a share of the expenses of educational work for Japanese subjects within the territories of Manchoukuo.
2. The Government of Manchoukuo shall further improve the existing system of taxation.
3. The Government of Manchoukuo shall, in applying the laws and ordinances of Manchoukuo which govern Japanese subjects under Article 2 of the treaty, take the steps necessary for the protection of the rights or interests which Japanese subjects now enjoy under the laws and ordinances of Japan, or by usage.
III. Ad Article 4 of the supplementary agreement to the treaty:
The imposition and collection of consumption tax on articles produced within and consumed without the South
Manchuria Railway Zone, and also on articles produced without and consumed within the said zone, shall be decided upon by consultation between the competent authorities of Japan and of Manchoukuo.