definiens: as that term is defined in Article 12, paragraph 2 of the Conventio n between Japan and the United States of America fo r the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains ( the ) and, as such, are exem pt from US withholding tax under Article 12, paragr aph 1 of the Treaty . Pursuant to such exemption, Lucira shal l not withhold any tax from any payments due to Eik en hereunder, and Eiken shall not be liable for any wi thholding taxes involved in this transaction . Eiken shall, in addition to providing a certificate of Japanese res idency, complete all forms required for Lucira to o btain such exemption and provide Lucira with such forms . Upon Lucira ’s request, Eiken shall submit a certificate of the Japanese residency, and an executed form W-8BEN - E t o Lucira