AGREEMENT BETWEENTHE GOVERNMENT OF JAPAN AND
THE GOVERNMENT OF THE STATE OF QATARFOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME

AGREEMENT BETWEENTHE GOVERNMENT OF JAPAN AND
THE GOVERNMENT OF THE STATE OF QATARFOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
The Government of Japan and the Government of theState of Qatar,
Desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion withrespect to taxes on income,Have agreed as follows:
Article 1
PERSONS COVEREDThis Agreement shall apply to persons who areresidents of one or both of the Contracting States.
Article 2
TAXES COVERED1.
This Agreement shall apply to taxes on income imposedon behalf of a Contracting State or of its politicalsubdivisions or local authorities, irrespective of themanner in which they are levied.
2.
There shall be regarded as taxes on income all taxes
imposed on total income or on elements of income, including
taxes on gains from the alienation of any property andtaxes on the total amounts of wages or salaries paid byenterprises.
3.
The existing taxes to which this Agreement shall apply
are:
(a)

in the case of Japan:(i)

the income tax;(ii)

the corporation tax;(iii)

the special income tax for reconstruction;(iv)

the local corporation tax; and

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(v)

the local inhabitant taxes(hereinafter referred to as “Japanese tax”); and(b)in the case of Qatar:
Taxes on income(hereinafter referred to as “Qatari tax”).

4.
This Agreement shall apply also to any identical or
substantially similar taxes that are imposed after the dateof signature of the Agreement in addition to, or in placeof, the existing taxes. The competent authorities of theContracting States shall notify each other of any
significant changes that have been made in their respective
taxation laws, within a reasonable period of time after
such changes.
Article 3
GENERAL DEFINITIONS
1.
For the purposes of this Agreement, unless the context
otherwise requires:(a)the term “Japan”, when used in a geographicalsense, means all the territory of Japan,
including its territorial sea, in which the laws
relating to Japanese tax are in force, and all
the area beyond its territorial sea, including
the seabed and subsoil thereof, over which Japan
has sovereign rights in accordance withinternational law and in which the laws relating
to Japanese tax are in force;(b)

the term “Qatar” means the State of Qatar and,
when used in a geographical sense, it means theState of Qatar’s lands, internal waters andterritorial sea including its bed and subsoil,
the air space over them, and the exclusive
economic zone and the continental shelf overwhich the State of Qatar exercises sovereign
rights and jurisdiction in accordance with theprovisions of international law and the State of
Qatar’s national laws and regulations;(c)the terms “a Contracting State” and “the other
Contracting State” mean Japan or Qatar, as thecontext requires;(d)the term “tax” means Japanese tax or Qatari tax,
as the context requires;

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(e)

the term “person” includes an individual, acompany and any other body of persons;(f)the term “company” means any body corporate or
any entity that is treated as a body corporate
for tax purposes;(g)the terms “enterprise of a Contracting State” and“enterprise of the other Contracting State” mean
respectively an enterprise carried on by aresident of a Contracting State and an enterprise
carried on by a resident of the other Contracting
State;(h)the term “international traffic” means any
transport by a ship or aircraft operated by anenterprise of a Contracting State, except when
the ship or aircraft is operated solely between
places in the other Contracting State;(i)the term “national”, in relation to a Contracting
State, means:

(j)

(k)

(i)

any individual possessing the nationality ofthat Contracting State; and(ii)

any legal person, partnership or association
deriving its status as such from the laws inforce in that Contracting State;

the term “competent authority” means:(i)in the case of Japan, the Minister ofFinance or his authorised representative;
and

(ii)

in the case of Qatar, the Minister ofFinance or his authorised representative;andthe term “pension fund” means any person that:(i)is established under the laws of aContracting State;(ii)

is operated principally to administer orprovide pensions, retirement benefits orother similar remuneration or to earn income
for the benefit of other pension funds; and(iii)

is exempt from tax in that Contracting State
with respect to income derived from theactivities described in clause (ii).

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2.
As regards the application of this Agreement at any
time by a Contracting State, any term not defined thereinshall, unless the context otherwise requires, have themeaning that it has at that time under the laws of thatContracting State for the purposes of the taxes to which
the Agreement applies, any meaning under the applicable tax
laws of that Contracting State prevailing over a meaning
given to the term under other laws of that Contracting
State.
Article 4
RESIDENT1.
For the purposes of this Agreement, the term “residentof a Contracting State” means:(a)in the case of Japan, any person who, under thelaws of Japan, is liable to tax therein by reasonof his domicile, residence, place of head or main
office or any other criterion of a similar
nature. This term, however, does not include any
person who is liable to tax in Japan in respect
only of income from sources in Japan; and(b)in the case of Qatar, a natural person who has apermanent home, has been for more than 183
consecutive or separate days during any twelve
month period, or has his centre of vitalinterests, in Qatar, and a body corporate whichis incorporated under Qatari laws, or whose head
office or place of effective management issituated in Qatar.

The Government of a Contracting State or a politicalsubdivision, local authority or statutory body thereof isalso a resident of that Contracting State for the purposesof the Agreement.
2.
Where by reason of the provisions of paragraph 1 an
individual is a resident of both Contracting States, thenhis status shall be determined as follows:(a)he shall be deemed to be a resident only of theContracting State in which he has a permanent
home available to him; if he has a permanent homeavailable to him in both Contracting States, heshall be deemed to be a resident only of theContracting State with which his personal andeconomic relations are closer (centre of vitalinterests);

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(b)

if the Contracting State in which he has his
centre of vital interests cannot be determined,
or if he has not a permanent home available tohim in either Contracting State, he shall bedeemed to be a resident only of the Contracting
State in which he has an habitual abode;(c)

if he has an habitual abode in both Contracting
States or in neither of them, he shall be deemed
to be a resident only of the Contracting State ofwhich he is a national;(d)

if his status cannot be determined in accordancewith the provisions of subparagraphs (a) to (c),the competent authorities of the Contracting
States shall settle the question by mutual
agreement.

3.
Where by reason of the provisions of paragraph 1 aperson other than an individual is a resident of bothContracting States, then it shall be deemed to be aresident only of the Contracting State in which its placeof head or main office is situated.
Article 5
PERMANENT ESTABLISHMENT
1.
For the purposes of this Agreement, the term
“permanent establishment” means a fixed place of businessthrough which the business of an enterprise is wholly or
partly carried on.
2.
The term “permanent establishment” includes
especially:(a)a place of management;(b)a branch;(c)an office;(d)a factory;(e)a workshop; and(f)a mine, an oil or gas well, a quarry or any otherplace of extraction of natural resources.

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3.

The term “permanent establishment” also encompasses:(a)a building site or construction or installation
project, but only if it lasts more than six
months; and(b)

the furnishing of services, including consultancy
services, by an enterprise through employees orother personnel engaged by the enterprise forsuch purpose, but only if activities of thatnature continue (for the same or a connected
project) within a Contracting State for a period
or periods aggregating more than 183 days within
any twelve month period.

4.
Notwithstanding the preceding provisions of this
Article, the term “permanent establishment” shall be deemed
not to include:(a)the use of facilities solely for the purpose ofstorage, display or delivery of goods ormerchandise belonging to the enterprise;(b)

the maintenance of a stock of goods ormerchandise belonging to the enterprise solely
for the purpose of storage, display or delivery;(c)the maintenance of a stock of goods ormerchandise belonging to the enterprise solely
for the purpose of processing by anotherenterprise;(d)the maintenance of a fixed place of businesssolely for the purpose of purchasing goods ormerchandise or of collecting information, for theenterprise;(e)the maintenance of a fixed place of businesssolely for the purpose of carrying on, for theenterprise, any other activity of a preparatory
or auxiliary character;(f)the maintenance of a fixed place of businesssolely for any combination of activities
mentioned in subparagraphs (a) to (e), provided
that the overall activity of the fixed place ofbusiness resulting from this combination is of apreparatory or auxiliary character.

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5.
Notwithstanding the provisions of paragraphs 1 and 2,
where a person - other than an agent of an independent
status to whom the provisions of paragraph 7 apply - isacting on behalf of an enterprise and has, and habitually
exercises, in a Contracting State an authority to conclude
contracts in the name of the enterprise, that enterpriseshall be deemed to have a permanent establishment in thatContracting State in respect of any activities which that
person undertakes for the enterprise, unless the activities
of such person are limited to those mentioned in paragraph
4 which, if exercised through a fixed place of business,would not make this fixed place of business a permanentestablishment under the provisions of that paragraph.
6.
Notwithstanding the preceding provisions of this
Article, an insurance enterprise of a Contracting State
shall, except in regard to reinsurance, be deemed to have apermanent establishment in the other Contracting State if
it collects premiums in that other Contracting State or
insures risks situated therein through a person other thanan agent of an independent status to whom the provisions ofparagraph 7 apply.
7.
An enterprise shall not be deemed to have a permanentestablishment in a Contracting State merely because it
carries on business in that Contracting State through a
broker, general commission agent or any other agent of an
independent status, provided that such persons are acting
in the ordinary course of their business.
8.
The fact that a company which is a resident of aContracting State controls or is controlled by a company
which is a resident of the other Contracting State, or
which carries on business in that other Contracting State(whether through a permanent establishment or otherwise),shall not of itself constitute either company a permanentestablishment of the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY
1.
Income derived by a resident of a Contracting State
from immovable property (including income from agriculture
or forestry) situated in the other Contracting State may betaxed in that other Contracting State.

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2.
The term “immovable property” shall have the meaning
which it has under the laws of the Contracting State inwhich the property in question is situated. The term shallin any case include property accessory to immovable
property, livestock and equipment used in agriculture andforestry, rights to which the provisions of general law
respecting landed property apply, usufruct of immovable
property and rights to variable or fixed payments as
consideration for the working of, or the right to work,
mineral deposits, sources and other natural resources;
ships and aircraft shall not be regarded as immovable
property.
3.
The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any otherform of immovable property.
4.
The provisions of paragraphs 1 and 3 shall also apply
to income from immovable property of an enterprise and toincome from immovable property used for the performance ofindependent personal services.
Article 7
BUSINESS PROFITS
1.
The profits of an enterprise of a Contracting State
shall be taxable only in that Contracting State unless theenterprise carries on business in the other Contracting
State through a permanent establishment situated therein.
If the enterprise carries on business as aforesaid, theprofits of the enterprise may be taxed in that other
Contracting State but only so much of them as is
attributable to that permanent establishment.
2.
Subject to the provisions of paragraph 3, where an
enterprise of a Contracting State carries on business inthe other Contracting State through a permanentestablishment situated therein, there shall in eachContracting State be attributed to that permanentestablishment the profits which it might be expected tomake if it were a distinct and separate enterprise engaged
in the same or similar activities under the same or similar
conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.
3.
In determining the profits of a permanentestablishment, there shall be allowed as deductions
expenses which are incurred for the purposes of thepermanent establishment, including executive and generaladministrative expenses so incurred, whether in theContracting State in which the permanent establishment issituated or elsewhere.

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4.
No profits shall be attributed to a permanentestablishment by reason of the mere purchase by thatpermanent establishment of goods or merchandise for theenterprise.
5.
For the purposes of the preceding paragraphs of this
Article, the profits to be attributed to the permanentestablishment shall be determined by the same method year
by year unless there is good and sufficient reason to thecontrary.
6.
Where profits include items of income which are dealt
with separately in other Articles of this Agreement, thenthe provisions of those Articles shall not be affected by
the provisions of this Article.
Article 8
SHIPPING AND AIR TRANSPORT
1.
Profits from the operation of ships or aircraft ininternational traffic carried on by an enterprise of aContracting State shall be taxable only in that Contracting
State.
2.
Notwithstanding the provisions of Article 2, where an
enterprise of a Contracting State carries on the operationof ships or aircraft in international traffic, thatenterprise, if an enterprise of Qatar, shall be exempt fromthe enterprise tax of Japan, and, if an enterprise ofJapan, shall be exempt from any tax similar to theenterprise tax of Japan which may hereafter be imposed in
Qatar.
3.
The provisions of the preceding paragraphs of this
Article shall also apply to profits from the participation
in a pool, a joint business or an international operating
agency.
Article 9
ASSOCIATED ENTERPRISES
1.

Where
(a)

an enterprise of a Contracting State participates
directly or indirectly in the management, control
or capital of an enterprise of the other
Contracting State, or(b)

the same persons participate directly or
indirectly in the management, control or capitalof an enterprise of a Contracting State and an
enterprise of the other Contracting State,- 9 -and in either case conditions are made or imposed between
the two enterprises in their commercial or financial
relations which differ from those which would be madebetween independent enterprises, then any profits which
would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have notso accrued, may be included in the profits of thatenterprise and taxed accordingly.
2.
Where a Contracting State includes, in accordance withthe provisions of paragraph 1, in the profits of anenterprise of that Contracting State - and taxes
accordingly - profits on which an enterprise of the other
Contracting State has been charged to tax in that other
Contracting State and where the competent authorities of
the Contracting States agree, upon consultation, that allor part of the profits so included are profits which would
have accrued to the enterprise of the first-mentioned
Contracting State if the conditions made between the twoenterprises had been those which would have been madebetween independent enterprises, then that other
Contracting State shall make an appropriate adjustment tothe amount of the tax charged therein on those agreed
profits. In determining such adjustment, due regard shallbe had to the other provisions of this Agreement.
Article 10
DIVIDENDS
1.
Dividends paid by a company which is a resident of aContracting State to a resident of the other Contracting
State may be taxed in that other Contracting State.
2.
However, such dividends may also be taxed in theContracting State of which the company paying the dividends
is a resident and according to the laws of that Contracting
State, but if the beneficial owner of the dividends is a
resident of the other Contracting State, the tax so charged
shall not exceed:(a)5 per cent of the gross amount of the dividends
if the beneficial owner is a company that has
owned directly or indirectly, for the period of
six months ending on the date on which
entitlement to the dividends is determined, atleast 10 per cent of the voting power or of thetotal issued shares of the company paying thedividends; or(b)

10 per cent of the gross amount of the dividends
in all other cases.

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3.
The provisions of paragraph 2 shall not affect the
taxation of the company in respect of the profits out of
which the dividends are paid.
4.
The provisions of subparagraph (a) of paragraph 2
shall not apply in the case of dividends paid by a company
which is entitled to a deduction for dividends paid to its
beneficiaries in computing its taxable income in Japan.
5.
The term “dividends” as used in this Article means
income from shares or other rights, not being debt-claims,
participating in profits, as well as income which is
subjected to the same taxation treatment as income fromshares by the tax laws of the Contracting State of which
the company making the distribution is a resident.
6.
The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the dividends, being a residentof a Contracting State, carries on business in the other
Contracting State of which the company paying the dividends
is a resident through a permanent establishment situatedtherein, or performs in that other Contracting State
independent personal services from a fixed base situatedtherein, and the holding in respect of which the dividends
are paid is effectively connected with such permanentestablishment or fixed base. In such case the provisionsof Article 7 or Article 14, as the case may be, shallapply.
7.
Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting
State, that other Contracting State may not impose any tax
on the dividends paid by the company, except insofar as
such dividends are paid to a resident of that other
Contracting State or insofar as the holding in respect ofwhich the dividends are paid is effectively connected witha permanent establishment or a fixed base situated in that
other Contracting State, nor subject the company’s
undistributed profits to a tax on the company’s
undistributed profits, even if the dividends paid or theundistributed profits consist wholly or partly of profits
or income arising in such other Contracting State.
Article 11
INTEREST
1.
Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed inthat other Contracting State.

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2.
However, such interest may also be taxed in theContracting State in which it arises and according to thelaws of that Contracting State, but if the beneficial ownerof the interest is a resident of the other Contracting
State, the tax so charged shall not exceed 10 per cent of
the gross amount of the interest.
3.
Notwithstanding the provisions of paragraph 2,interest arising in a Contracting State shall be taxable
only in the other Contracting State if:(a)the interest is beneficially owned by theGovernment of that other Contracting State, apolitical subdivision or local authority thereof,
the central bank thereof or any institution
wholly owned by the Government thereof;(b)

the interest is beneficially owned by a residentof that other Contracting State with respect to
debt-claims guaranteed, insured or indirectly
financed by the Government of that other
Contracting State, a political subdivision or
local authority thereof, the central bank thereofor any institution wholly owned by the Government
thereof;(c)the interest is beneficially owned by a residentof that other Contracting State that is either:(i)a bank;(ii)

an insurance company;(iii)

a securities dealer; or(iv)

any other enterprise, provided that in thethree taxable years preceding the taxable
year in which the interest is paid, theenterprise derives more than 50 per cent of
its liabilities from the issuance of bondsin the financial markets or from taking
deposits at interest, and more than 50 per
cent of the assets of the enterprise consistof debt-claims against persons that do nothave with the enterprise a relationshipdescribed in subparagraph (a) or (b) ofparagraph 1 of Article 9;which is established and regulated as such under
the laws of that other Contracting State; or- 12 -

(d)the interest is beneficially owned by a pension
fund that is a resident of that other Contracting
State, provided that such interest is derived
from the activities described in clause (ii) of
subparagraph (k) of paragraph 1 of Article 3 andthat as of the end of the prior taxable year morethan 50 per cent of its beneficiaries, members or
participants are individuals who are residents ofeither Contracting State.

4.
The term “interest” as used in this Article means
income from debt-claims of every kind, whether or notsecured by mortgage and whether or not carrying a right toparticipate in the debtor’s profits, and in particular,
income from government securities and income from bonds ordebentures, including premiums and prizes attaching to suchsecurities, bonds or debentures, and all other income thatis subjected to the same taxation treatment as income frommoney lent by the tax laws of the Contracting State inwhich the income arises. Penalty charges for late payment
shall not be regarded as interest for the purposes of this
Article.
5.
The provisions of paragraphs 1, 2 and 3 shall not
apply if the beneficial owner of the interest, being a
resident of a Contracting State, carries on business in theother Contracting State in which the interest arises
through a permanent establishment situated therein, or
performs in that other Contracting State independent
personal services from a fixed base situated therein, andthe debt-claim in respect of which the interest is paid iseffectively connected with such permanent establishment or
fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.
6.
Interest shall be deemed to arise in a Contracting
State when the payer is a resident of that Contracting
State. Where, however, the person paying the interest,
whether he is a resident of a Contracting State or not, hasin a Contracting State a permanent establishment or a fixedbase in connection with which the indebtedness on which theinterest is paid was incurred, and such interest is borneby such permanent establishment or fixed base, then suchinterest shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.

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7.
Where, by reason of a special relationship between thepayer and the beneficial owner or between both of them andsome other person, the amount of the interest, having
regard to the debt-claim for which it is paid, exceeds theamount which would have been agreed upon by the payer andthe beneficial owner in the absence of such relationship,
the provisions of this Article shall apply only to thelast-mentioned amount. In such case, the excess part ofthe payments shall remain taxable according to the laws ofeach Contracting State, due regard being had to the otherprovisions of this Agreement.
Article 12
ROYALTIES
1.
Royalties arising in a Contracting State and paid to aresident of the other Contracting State may be taxed inthat other Contracting State.
2.
However, such royalties may also be taxed in theContracting State in which they arise and according to thelaws of that Contracting State, but if the beneficial ownerof the royalties is a resident of the other Contracting
State, the tax so charged shall not exceed 5 per cent of
the gross amount of the royalties.
3.
The term “royalties” as used in this Article means
payments of any kind received as a consideration for theuse of, or the right to use, any copyright of literary,artistic or scientific work including cinematograph films
and films, tapes or discs for radio or television
broadcasting, any patent, trade mark, design or model,plan, secret formula or process, or for the use of, or theright to use, industrial, commercial or scientificequipment, or for information concerning industrial,commercial or scientific experience.
4.
The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the royalties, being a residentof a Contracting State, carries on business in the other
Contracting State in which the royalties arise through apermanent establishment situated therein, or performs inthat other Contracting State independent personal services
from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid iseffectively connected with such permanent establishment or
fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.

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5.
Royalties shall be deemed to arise in a Contracting
State when the payer is a resident of that Contracting
State. Where, however, the person paying the royalties,
whether he is a resident of a Contracting State or not, hasin a Contracting State a permanent establishment or a fixedbase in connection with which the liability to pay theroyalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then suchroyalties shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.
6.
Where, by reason of a special relationship between thepayer and the beneficial owner or between both of them andsome other person, the amount of the royalties, having
regard to the use, right or information for which they arepaid, exceeds the amount which would have been agreed uponby the payer and the beneficial owner in the absence ofsuch relationship, the provisions of this Article shallapply only to the last-mentioned amount. In such case, theexcess part of the payments shall remain taxable according
to the laws of each Contracting State, due regard being had
to the other provisions of this Agreement.
Article 13
CAPITAL GAINS
1.
Gains derived by a resident of a Contracting State
from the alienation of immovable property referred to in
Article 6 and situated in the other Contracting State may
be taxed in that other Contracting State.
2.
Gains derived by a resident of a Contracting State
from the alienation of shares or interests in a company,
partnership or trust deriving at least 50 per cent of thevalue of its property directly or indirectly from immovable
property referred to in Article 6 and situated in the other
Contracting State may be taxed in that other Contracting
State, unless the relevant class of the shares or theinterests is traded on a recognised stock exchange and theresident and persons related or connected to that resident
own in the aggregate 5 per cent or less of that class ofthe shares or the interests.

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3.
Gains from the alienation of any property, other thanimmovable property, forming part of the business property
of a permanent establishment which an enterprise of aContracting State has in the other Contracting State or ofany property, other than immovable property, pertaining toa fixed base available to a resident of a Contracting Statein the other Contracting State for the purpose of
performing independent personal services, including suchgains from the alienation of such a permanent establishment(alone or with the whole enterprise) or of such a fixedbase, may be taxed in that other Contracting State.
4.
Gains derived by an enterprise of a Contracting State
from the alienation of ships or aircraft operated by thatenterprise in international traffic or any property, otherthan immovable property, pertaining to the operation ofsuch ships or aircraft shall be taxable only in thatContracting State.
5.
Gains from the alienation of any property other thanthat referred to in the preceding paragraphs of this
Article shall be taxable only in the Contracting State ofwhich the alienator is a resident.
Article 14
INDEPENDENT PERSONAL SERVICES
1.
Income derived by a resident of a Contracting State inrespect of professional services or other activities of an
independent character shall be taxable only in thatContracting State except in the following circumstances,when such income may also be taxed in the other Contracting
State:(a)if he has a fixed base regularly available to him
in the other Contracting State for the purpose of
performing his activities; in that case, only somuch of the income as is attributable to that
fixed base may be taxed in that other Contracting
State; or(b)if his stay in the other Contracting State is fora period or periods amounting to or exceeding in
the aggregate 183 days in any twelve month period
commencing or ending in the taxable year
concerned; in that case, only so much of theincome as is derived from his activities
performed in that other Contracting State may betaxed in that other Contracting State.

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2.
The term “professional services” includes especiallyindependent scientific, literary, artistic, educational orteaching activities as well as the independent activitiesof physicians, lawyers, engineers, architects, dentists andaccountants.
Article 15
DEPENDENT PERSONAL SERVICES
1.
Subject to the provisions of Articles 16, 18 and 19,
salaries, wages and other similar remuneration derived by aresident of a Contracting State in respect of an employment
shall be taxable only in that Contracting State unless theemployment is exercised in the other Contracting State. If
the employment is so exercised, such remuneration as isderived therefrom may be taxed in that other Contracting
State.
2.
Notwithstanding the provisions of paragraph 1,
remuneration derived by a resident of a Contracting Statein respect of an employment exercised in the other
Contracting State shall be taxable only in the firstmentioned Contracting State if:(a)the recipient is present in the other Contracting
State for a period or periods not exceeding in
the aggregate 183 days in any twelve month period
commencing or ending in the taxable year
concerned;(b)

the remuneration is paid by, or on behalf of, anemployer who is not a resident of the other
Contracting State; and(c)the remuneration is not borne by a permanentestablishment or a fixed base which the employer
has in the other Contracting State.

3.
Notwithstanding the preceding provisions of this
Article, remuneration derived in respect of an employment
exercised aboard a ship or aircraft operated ininternational traffic by an enterprise of a Contracting
State may be taxed in that Contracting State.
Article 16
DIRECTORS’ FEES
Directors’ fees and other similar payments derived bya resident of a Contracting State in his capacity as amember of the board of directors of a company which is a
resident of the other Contracting State may be taxed inthat other Contracting State.

- 17 -

Article 17
ENTERTAINERS AND SPORTSPERSONS
1.
Notwithstanding the provisions of Articles 14 and 15,
income derived by a resident of a Contracting State as anentertainer, such as a theatre, motion picture, radio or
television artiste, or a musician, or as a sportsperson,from his personal activities as such exercised in the other
Contracting State, may be taxed in that other Contracting
State.
2.
Where income in respect of personal activities
exercised by an entertainer or a sportsperson in his
capacity as such accrues not to the entertainer or
sportsperson himself but to another person, that income
may, notwithstanding the provisions of Articles 7, 14 and15, be taxed in the Contracting State in which theactivities of the entertainer or sportsperson are
exercised.
Article 18
PENSIONS AND ANNUITIES
1.
Subject to the provisions of paragraph 2 of Article
19, pensions and other similar remuneration and annuities
paid to a resident of a Contracting State shall be taxable
only in that Contracting State.
2.
The term “annuity” means a stated sum payable
periodically at stated times during life or during a
specified or ascertainable period of time under anobligation to make the payments in return for adequate andfull consideration in money or money’s worth.
Article 19
GOVERNMENT SERVICE
1.

(a)Salaries, wages and other similar remuneration
paid by a Contracting State or a politicalsubdivision or local authority thereof to anindividual in respect of services rendered tothat Contracting State or political subdivisionor local authority shall be taxable only in thatContracting State.

(b)

However, such salaries, wages and other similar
remuneration shall be taxable only in the other
Contracting State if the services are rendered inthat other Contracting State and the individual
is a resident of that other Contracting Statewho:- 18 -

2.

(i)

is a national of that other Contracting
State; or(ii)

did not become a resident of that other
Contracting State solely for the purpose of
rendering the services.

(a)

Notwithstanding the provisions of paragraph 1,
pensions and other similar remuneration paid by,or out of funds to which contributions are madeor created by, a Contracting State or a politicalsubdivision or local authority thereof to anindividual in respect of services rendered tothat Contracting State or political subdivisionor local authority shall be taxable only in thatContracting State.

(b)

However, such pensions and other similar
remuneration shall be taxable only in the other
Contracting State if the individual is a residentof, and a national of, that other Contracting
State.

3.
The provisions of Articles 15, 16, 17 and 18 shallapply to salaries, wages, pensions, and other similar
remuneration in respect of services rendered in connection
with a business carried on by a Contracting State or apolitical subdivision or local authority thereof.
Article 20
STUDENTS
Payments which a student, business apprentice ortrainee who is or was immediately before visiting aContracting State a resident of the other Contracting Stateand who is present in the first-mentioned Contracting State
solely for the purpose of his education or training
receives for the purpose of his maintenance, education ortraining shall not be taxed in the first-mentioned
Contracting State, provided that such payments arise fromsources outside the first-mentioned Contracting State. The
exemption provided by this Article shall apply to abusiness apprentice or trainee only for a period notexceeding three years from the date on which he first
begins his training in the first-mentioned Contracting
State.

- 19 -

Article 21
OTHER INCOME
1.
Items of income beneficially owned by a resident of aContracting State, wherever arising, not dealt with in theforegoing Articles of this Agreement shall be taxable onlyin that Contracting State.
2.
The provisions of paragraph 1 shall not apply toincome, other than income from immovable property as
defined in paragraph 2 of Article 6, if the beneficial
owner of such income, being a resident of a Contracting
State, carries on business in the other Contracting Statethrough a permanent establishment situated therein, or
performs in that other Contracting State independent
personal services from a fixed base situated therein, andthe right or property in respect of which the income ispaid is effectively connected with such permanentestablishment or fixed base. In such case the provisionsof Article 7 or Article 14, as the case may be, shallapply.
3.
Where, by reason of a special relationship between theresident referred to in paragraph 1 and the payer or
between both of them and some other person, the amount ofincome referred to in paragraph 1 exceeds the amount which
would have been agreed upon between them in the absence ofsuch relationship, the provisions of this Article shallapply only to the last-mentioned amount. In such case, theexcess part of the payments shall remain taxable according
to the laws of each Contracting State, due regard being had
to the other provisions of this Agreement.
Article 22
ELIMINATION OF DOUBLE TAXATION
1.
Subject to the provisions of the laws of Japan
regarding the allowance as a credit against Japanese tax oftax payable in any country other than Japan, where aresident of Japan derives income from Qatar which may betaxed in Qatar in accordance with the provisions of thisAgreement, the amount of the Qatari tax payable in respectof that income shall be allowed as a credit against theJapanese tax imposed on that resident. The amount ofcredit, however, shall not exceed that part of the Japanese
tax which is appropriate to that income.

- 20 -

2.
In the case of Qatar, double taxation shall beeliminated as follows:
Where a resident of Qatar derives income which, in
accordance with the provisions of this Agreement, may betaxed in Japan, then Qatar shall allow as a deduction fromthe Qatari tax of that resident an amount equal to the tax
paid in Japan provided that such deduction shall not exceedthat part of the tax, as computed before the deduction is
given, which is attributable to the income derived fromJapan.
Article 23
NON-DISCRIMINATION
1.
Nationals of a Contracting State shall not be
subjected in the other Contracting State to any taxation or
any requirement connected therewith, which is other or moreburdensome than the taxation and connected requirements towhich nationals of that other Contracting State in the same
circumstances, in particular with respect to residence, areor may be subjected. The provisions of this paragraphshall, notwithstanding the provisions of Article 1, also
apply to persons who are not residents of one or both of
the Contracting States.
2.
The taxation on a permanent establishment which anenterprise of a Contracting State has in the other
Contracting State shall not be less favourably levied inthat other Contracting State than the taxation levied onenterprises of that other Contracting State carrying on thesame activities. The provisions of this paragraph shallnot be construed as obliging a Contracting State to grant
to residents of the other Contracting State any personal
allowances, reliefs and reductions for taxation purposes on
account of civil status or family responsibilities which it
grants to its own residents.
3.
Except where the provisions of paragraph 1 of Article
9, paragraph 7 of Article 11, paragraph 6 of Article 12 orparagraph 3 of Article 21 apply, interest, royalties andother disbursements paid by an enterprise of a Contracting
State to a resident of the other Contracting State shall,for the purposes of determining the taxable profits of suchenterprise, be deductible under the same conditions as if
they had been paid to a resident of the first-mentioned
Contracting State.

- 21 -

4.
Enterprises of a Contracting State, the capital ofwhich is wholly or partly owned or controlled, directly or
indirectly, by one or more residents of the other
Contracting State, shall not be subjected in the firstmentioned Contracting State to any taxation or any
requirement connected therewith which is other or moreburdensome than the taxation and connected requirements towhich other similar enterprises of the first-mentioned
Contracting State are or may be subjected.
5.
The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kindand description imposed by a Contracting State or apolitical subdivision or local authority thereof.
Article 24
MUTUAL AGREEMENT PROCEDURE
1.
Where a person considers that the actions of one orboth of the Contracting States result or will result for
him in taxation not in accordance with the provisions of
this Agreement, he may, irrespective of the remedies
provided by the domestic law of those Contracting States,
present his case to the competent authority of theContracting State of which he is a resident or, if his casecomes under paragraph 1 of Article 23, to that of theContracting State of which he is a national. The case must
be presented within three years from the first notificationof the action resulting in taxation not in accordance withthe provisions of the Agreement.
2.
The competent authority shall endeavour, if theobjection appears to it to be justified and if it is notitself able to arrive at a satisfactory solution, toresolve the case by mutual agreement with the competentauthority of the other Contracting State, with a view tothe avoidance of taxation which is not in accordance withthe provisions of this Agreement. Any agreement reachedshall be implemented notwithstanding any time limits in thedomestic law of the Contracting States.
3.
The competent authorities of the Contracting Statesshall endeavour to resolve by mutual agreement any
difficulties or doubts arising as to the interpretation orapplication of this Agreement. They may also consult
together for the elimination of double taxation in cases
not provided for in the Agreement.
4.
The competent authorities of the Contracting States
may communicate with each other directly, including througha joint commission consisting of themselves or theirrepresentatives, for the purposes of reaching an agreementin the sense of the preceding paragraphs of this Article.

- 22 -

Article 25
EXCHANGE OF INFORMATION
1.
The competent authorities of the Contracting Statesshall exchange such information as is foreseeably relevant
for carrying out the provisions of this Agreement or to theadministration or enforcement of the domestic laws of theContracting States concerning taxes of every kind anddescription imposed on behalf of the Contracting States, orof their political subdivisions or local authorities,
insofar as the taxation thereunder is not contrary to theAgreement. The exchange of information is not restricted
by Articles 1 and 2.
2.
Any information received under paragraph 1 by aContracting State shall be treated as secret in the samemanner as information obtained under the domestic laws ofthat Contracting State and shall be disclosed only topersons or authorities (including courts and administrative
bodies) concerned with the assessment or collection of, theenforcement or prosecution in respect of, the determinationof appeals in relation to the taxes referred to inparagraph 1, or the oversight 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.
Notwithstanding the foregoing, information received by aContracting State may be used for other purposes when suchinformation may be used for such other purposes under thelaws of both Contracting States and the competent authorityof the Contracting State supplying the information
authorises such use.
3.
In no case shall the provisions of paragraphs 1 and 2
be construed so as to impose on a Contracting State theobligation:(a)

to carry out administrative measures at variancewith the laws and administrative practice of thator of the other Contracting State;(b)to supply information which is not obtainable
under the laws or in the normal course of theadministration 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 (ordre public).

- 23 -

4.
If information is requested by a Contracting State inaccordance with this Article, the other Contracting State
shall use its information gathering measures to obtain therequested 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 3 but
in no case shall such limitations be construed to permit aContracting State to decline to supply information solely
because it has no domestic interest in such information.
5.
In no case shall the provisions of paragraph 3 beconstrued to permit a Contracting State to decline tosupply information solely because the information is heldby a bank, other financial institution, nominee or person
acting in an agency or a fiduciary capacity or because it
relates to ownership interests in a person.
Article 26
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement shall affect the fiscal
privileges of members of diplomatic missions or consular
posts under the general rules of international law or under
the provisions of special agreements.
Article 27
HEADINGS
The headings of the Articles of this Agreement are
inserted for convenience of reference only and shall notaffect the interpretation of the Agreement.
Article 28
ENTRY INTO FORCE
1.
This Agreement shall be approved in accordance withthe legal procedures of each of the Contracting States andshall enter into force on the thirtieth day after the dateof exchange of diplomatic notes indicating such approval.
2.

The provisions of this Agreement shall have effect:(a)in the case of Japan:(i)with respect to taxes levied on the basis ofa taxable year, for taxes for any taxable
years beginning on or after 1 January in thecalendar year immediately following that inwhich the Agreement enters into force; and- 24 -

(ii)(b)

with respect to taxes not levied on thebasis of a taxable year, for taxes levied on
or after 1 January in the calendar year
immediately following that in which theAgreement enters into force; andin the case of Qatar:(i)with regard to taxes withheld at source, inrespect of amounts paid or credited on orafter 1 January of the calendar year
immediately following the year in which theAgreement enters into force; and(ii)

with regard to other taxes, in respect oftaxable years beginning on or after 1
January of the calendar year immediately
following the year in which the Agreement
enters into force.

3.
Notwithstanding the provisions of paragraph 2, theprovisions of Article 25 shall have effect from the date ofentry into force of this Agreement, without regard to thedate on which the taxes are levied or the taxable year towhich the taxes relate. This provision shall remainsubject to the provisions of paragraph 3 of Article 25.
Article 29
TERMINATIONThis Agreement shall remain in force until terminatedby a Contracting State. Either Contracting State may
terminate the Agreement, through diplomatic channels, bygiving written notice of termination at least six months
before the end of any calendar year beginning after the
expiry of five years from the date of entry into force of
the Agreement. In such event, the Agreement shall cease tohave effect:(a)in the case of Japan:(i)with respect to taxes levied on the basis ofa taxable year, for taxes for any taxable
years beginning on or after 1 January in thecalendar year immediately following that inwhich the notice is given; and(ii)

with respect to taxes not levied on thebasis of a taxable year, for taxes levied on
or after 1 January in the calendar year
immediately following that in which thenotice is given; and- 25 -

(b)in the case of Qatar:(i)with regard to taxes withheld at source, inrespect of amounts paid or credited on orafter 1 January of the calendar year
immediately following the year in which thenotice is given; and(ii)

with regard to other taxes, in respect oftaxable years beginning on or after 1
January of the calendar year immediately
following the year in which the notice isgiven.

IN WITNESS WHEREOF the undersigned, being duly
authorised thereto by their respective Governments, havesigned this Agreement.
DONE in duplicate at Tokyo this twentieth day of
February, 2015 in the Japanese, Arabic and English
languages, all texts being equally authentic. In case ofany divergence of interpretation, the English text shallprevail.

FOR THE GOVERNMENT
OF JAPAN:

FOR THE GOVERNMENTOF THE STATE OF QATAR:‫ﻳﻮﺳﻒ ﻣﺤﻤﺪ ﺑﻼﻝ‬Shingo Tsuda- 26 -

Protocol
At the signing of the Agreement between the Governmentof Japan and the Government of the State of Qatar for the
Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income (hereinafterreferred to as “the Agreement”), the Government of Japanand the Government of the State of Qatar have agreed upon
the following provisions, which shall form an integral partof the Agreement.
1.
With reference to paragraph 3 of Article 2 of theAgreement:
It is understood that, in the case of Qatar, the term
“Taxes on income” means Income Tax imposed by the Income
Tax Law and Corporation Tax imposed by Qatar Financial
Centre Tax Regulations.
2.

With reference to Article 4 of the Agreement:

It is understood that the term “resident of aContracting State” includes:(a)a pension fund established under the laws of thatContracting State; and(b)an organisation established under the laws ofthat Contracting State and operated exclusively
for a religious, charitable, educational,
scientific, artistic, cultural or public purpose,
only if all or part of its income may be exempt
from tax under the laws of that Contracting
State.

3.
With reference to paragraph 3 of Article 7 of theAgreement:
It is understood that, when computing the taxable
income of a permanent establishment for the tax purposes of
the Contracting State in which the permanent establishment
is situated, the conditions for the deductibility of
expenses which are attributable to the permanentestablishment in accordance with the provisions of thatparagraph are matters to be determined by the laws of thatContracting State.

- 27
27 -

4.
With reference to Article 8 of the Agreement, it isunderstood that:(a)interest on funds temporarily deposited in banks
in connection with the operation of ships oraircraft in international traffic shall be
regarded as profits from the operation of ships
or aircraft referred to in Article 8 and not asinterest referred to in Article 11 of theAgreement; and(b)profits from the operation of ships or aircraft
in international traffic shall include profits
from:
(i)

the rental of ships or aircraft on a fullbasis in international traffic whether atime charter basis or a voyage charter
basis;(ii)

the rental of ships or aircraft on a bareboat basis, where such rental is incidental
to the operation of ships or aircraft ininternational traffic;(iii)

the use, maintenance or rental of containers(including trailers and related equipmentused for transport of containers), wheresuch use, maintenance or rental, as the casemay be, is incidental to the operation ofships or aircraft in international traffic;
and

(iv)

the sale of tickets for internationaltraffic on behalf of other enterprises,
where such sale is incidental to theoperation of ships or aircraft ininternational traffic.

- 28
28 -

5.
With reference to paragraph 4 of Article 10 of theAgreement:
Where any institution wholly owned by the Governmentof the State of Qatar owns the shares of a company which isa resident of Japan (hereinafter referred to as “theJapanese company”) indirectly through another company
referred to in that paragraph (hereinafter referred to as“the intermediate company”) and where the conditions
described in subparagraph (a) of paragraph 2 of that
Article would be satisfied if the institution owned
directly the shares of the Japanese company, the provisionsof that subparagraph shall be applied to dividends paid to
the institution by the intermediate company to the extent
that the dividends paid by the intermediate company are
considered to correspond to the dividends paid to theintermediate company by the Japanese company.
6.
For the purposes of paragraph 3 of Article 11 of theAgreement and paragraph 5 of this Protocol, the term
“institution wholly owned by the Government” includes, inparticular:
(a)

(b)

in the case of Japan:(i)the Japan Bank for International
Cooperation;(ii)

the Japan International Cooperation Agency;
and

(iii)

the Nippon Export and Investment Insurance;andin the case of the State of Qatar:(i)

Qatar Investment Authority;(ii)

Qatar Holding Limited Liability Company;(iii)

General Retirement and Social Insurance
Authority;(iv)

Qatar Petroleum;(v)

Qatar Petroleum International;(vi)

Qatar International Petroleum Marketing
Company Limited (Tasweeq);

- 29
29 -

(vii)

Qatar Chemical and Petrochemical Marketingand Distribution Company (Muntajat); and(viii)

Qatar Development Bank.

7.
With reference to paragraph 2 of Article 13 of theAgreement:
It is understood that the term “recognised stock
exchange” means:(a)any stock exchange established by a Financial
Instruments Exchange or an approved-typefinancial instruments firms association under theterms of the Financial Instruments and Exchange
Law (Law No. 25 of 1948) of Japan;(b)

the Qatar Stock Exchange; and(c)any other stock exchange which the competentauthorities of the Contracting States agree torecognise for the purposes of that paragraph.

8.
Nothing in the Agreement shall prevent Japan from
imposing tax at source, in accordance with its laws, on any
income and gains derived by a person pursuant to a silent
partnership (Tokumei Kumiai) contract or other similar
contract.
9.

With reference to Article 23 of the Agreement:

The exemption of Qatari nationals from taxes under
Qatari tax law shall not be regarded as a discrimination
under the provision of that Article.
10. With reference to paragraph 5 of Article 25 of theAgreement:
A Contracting State may decline to supply information
relating to confidential communications between attorneys,
solicitors or other admitted legal representatives in theirrole as such and their clients to the extent that thecommunications are protected from disclosure under thedomestic laws of that Contracting State.

- 30
30 -

11.

With reference to the Agreement:

It is understood that no relief shall be available
under the Agreement if the main purpose or one of the main
purposes of any person concerned with the creation orassignment of any shares, debt-claims or other rights orproperties in respect of which income arises was to takeadvantage of the Agreement by means of that creation orassignment.
IN WITNESS WHEREOF the undersigned, being duly
authorised thereto by their respective Governments, havesigned this Protocol.
DONE in duplicate at Tokyo this twentieth day of
February, 2015 in the Japanese, Arabic and English
languages, all texts being equally authentic. In case ofany divergence of interpretation, the English text shallprevail.

FOR THE GOVERNMENT
OF JAPAN:

FOR THE GOVERNMENTOF THE STATE OF QATAR:‫ﻳﻮﺳﻒ ﻣﺤﻤﺪ ﺑﻼﻝ‬Shingo Tsuda- 31
31 -