PROTOCOLAMENDING THE CONVENTIONBETWEEN JAPANAND THE KINGDOM OF BELGIUM
FOR THE AVOIDANCE OF DOUBLE TAXATIONWITH RESPECT TO TAXES ON INCOME

The Government of Japan and the Government of theKingdom of Belgium,
Desiring to amend the Convention between Japan and theKingdom of Belgium for the avoidance of double taxation
with respect to taxes on income, signed at Tokyo on 28March 1968, as amended by the Protocol signed at Brussels
on 9 November 1988 (hereinafter referred to as “theConvention”) and the Protocol signed at Tokyo on 28 March1968 which forms an integral part of the Convention, asamended by the Protocol signed at Brussels on 9 November
1988 (hereinafter referred to as “the Protocol of 1968”),
Have agreed as follows:
ARTICLE I
Article 26 of the Convention shall be deleted andreplaced by the following:“Article 26
1.
The competent authorities of the Contracting
States shall exchange such information as isforeseeably relevant for carrying out the provisionsof this Convention or to the administration or
enforcement of the domestic laws concerning taxes ofevery kind and description imposed by or on behalf of
the Contracting States, or on behalf of the local
authorities of Japan, insofar as the taxation
thereunder is not contrary to this Convention. The
exchange of information is not restricted by Articles
1 and 2.

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2.
Any information received under paragraph 1 by aContracting State shall be treated as secret in thesame manner as information obtained under the domestic
laws of that Contracting State and shall be disclosed
only to persons or authorities (including courts andadministrative bodies) concerned with the assessment
or collection of, the enforcement or prosecution in
respect of, the determination of appeals in relation
to the taxes referred to in paragraph 1, or theoversight of the above. Such persons or authorities
shall use the information only for such purposes.
They may disclose the information in public court
proceedings or in judicial decisions.
3.
In no case shall the provisions of paragraphs 1
and 2 be construed so as to impose on a Contracting
State the obligation:(a)

to carry out administrative measures atvariance with the laws and administrative
practice of that or of the other Contracting
State;(b)

to supply information which is not
obtainable under the laws or in the normal
course of the administration of that or of
the other Contracting State;(c)to supply information which would disclose
any trade, business, industrial, commercial
or professional secret or trade process, orinformation the disclosure of which would becontrary to public policy.

4.
If information is requested by a Contracting
State in accordance with the provisions of this
Article, the other Contracting State shall use its
information gathering measures to obtain the requested
information, even though that other Contracting State
may not need such information for its own tax
purposes. The obligation contained in the preceding
sentence is subject to the limitations of paragraph 3but in no case shall such limitations be construed topermit a Contracting State to decline to supply
information solely because it has no domestic interestin such information.

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In no case shall the provisions of paragraph 3 beconstrued to permit a Contracting State to decline tosupply information solely because the information isheld by a bank, other financial institution, trust,foundation, nominee or person acting in an agency or afiduciary capacity or because it relates to ownershipinterests in a person.”
ARTICLE II
There shall be added new paragraphs 3A and 3B to theProtocol of 1968, written as follows:“3A. With reference to Article 26 of the Convention,that Article shall be applicable to the exchange of
information foreseeably relevant to the administrationor enforcement of the domestic laws concerning taxes
imposed by and on behalf of the local authorities ofBelgium by agreement between the Governments of theContracting States through an exchange of diplomatic
notes.
3B. With reference to paragraph 5 of Article 26 of
the Convention:(a)

In order to obtain the information held by abank, other financial institution, trust,foundation, nominee or person acting in anagency or a fiduciary capacity or relating
to ownership interests in a person, the tax
authorities of Belgium shall have the power
to enforce the disclosure of suchinformation and to conduct examinations andhearings, notwithstanding the provisions ofparagraph 3 of that Article or any contrary
provisions in its domestic laws.

(b)

A Contracting State may decline to supply
information relating to confidential
communications between attorneys, solicitors
or other admitted legal representatives intheir role as such and their clients to theextent that the communications are protectedfrom disclosure under the domestic laws ofthat Contracting State.”

3ARTICLE III
1.
Each of the Contracting States shall send throughdiplomatic channels to the other the notification
confirming that its internal procedures necessary for theentry into force of this Protocol have been completed.
This Protocol shall enter into force on the thirtieth day
after the date of receipt of the latter notification.
2.

This Protocol shall be applicable:(a)in the case of Japan, for taxes levied on orafter 1 January in the calendar year next
following that in which this Protocol enters intoforce.

(b)in the case of Belgium, for taxable periods
beginning, or taxable events taking place, on orafter 1 January in the calendar year next
following that in which this Protocol enters intoforce.

3.
This Protocol shall remain in effect as long as theConvention remains in force.
IN WITNESS WHEREOF the undersigned, duly authorised
thereto by their respective Governments, have signed thisProtocol.
DONE in duplicate at Brussels on this twenty-sixth dayof January, 2010, in the English language.

For the Government of Japan:

For the Government ofthe Kingdom of Belgium:

横田淳Didier Reynders

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