CONVENTION BETWEENJAPAN AND THE KINGDOM OF MOROCCOFOR THE ELIMINATION OF DOUBLE TAXATIONWITH RESPECT TO TAXES ON INCOME
AND THE PREVENTION OF TAX EVASION AND AVOIDANCECONVENTION BETWEENJAPAN AND THE KINGDOM OF MOROCCOFOR THE ELIMINATION OF DOUBLE TAXATIONWITH RESPECT TO TAXES ON INCOME
AND THE PREVENTION OF TAX EVASION AND AVOIDANCEJapan and the Kingdom of Morocco,
Desiring to further develop their economic
relationship and to enhance their co-operation in tax
matters,
Intending to conclude a Convention for the eliminationof double taxation with respect to taxes on income without
creating opportunities for non-taxation or reduced taxation
through tax evasion or avoidance (including through treatyshopping arrangements aimed at obtaining reliefs provided
in this Convention for the indirect benefit of residents ofthird States),
Have agreed as follows:
ARTICLE 1PERSONS COVERED1.
This Convention shall apply to persons who areresidents of one or both of the Contracting States.
2.
This Convention shall not affect the taxation, by aContracting State, of its residents except with respect tothe benefits granted under paragraph 2 of Article 9 andArticles 19, 20, 23, 24, 25 and 28.
ARTICLE 2
TAXES COVERED1.
This Convention 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, taxes
on the total amounts of wages or salaries paid byenterprises, as well as taxes on capital appreciation.

－1－

3.
The existing taxes to which this Convention shallapply are:(a)in Japan:(i)

the income tax;(ii)

the corporation tax;(iii)

the special income tax for reconstruction;(iv)

the local corporation tax; and(v)

the local inhabitant taxes(hereinafter referred to as “Japanese tax”); and(b)

in Morocco:(i)

the income tax; and(ii)

the corporation tax(hereinafter referred to as “Moroccan tax”).
4.
This Convention shall apply also to any identical or
substantially similar taxes that are imposed after the dateof signature of the Convention 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 taxation
laws.
ARTICLE 3
GENERAL DEFINITIONS
1.
For the purposes of this Convention, unless thecontext 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;

－2－

(b)

the term “Morocco” means the Kingdom of Moroccoand, when used in a geographical sense, means theterritory of the Kingdom of Morocco, and any
maritime area situated beyond the territorial
waters of the Kingdom of Morocco which has beenor might be in the future designated by the lawsof the Kingdom of Morocco, in accordance with theUnited Nations Convention on the Law of the Sea,
as being an area into which the rights of theKingdom of Morocco relative to the seabed and tothe maritime subsoil as well as to natural
resources can be exercised;(c)the terms “a Contracting State” and “the other
Contracting State” mean Japan or Morocco, as thecontext requires;(d)the term “person” includes an individual, acompany and any other body of persons;(e)the term “company” means any body corporate or
any entity that is treated as a body corporate
for tax purposes;(f)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;(g)the term “international traffic” means any
transport by a ship or aircraft except when theship or aircraft is operated solely between
places in a Contracting State and the enterprisethat operates the ship or aircraft is not anenterprise of that Contracting State;(h)the term “competent authority” means:(i)in Japan, the Minister of Finance or his
authorised representative; and(ii)

in Morocco, the Minister of Finance or his
authorised representative;

－3－

(i)

(j)

the term “national”, in relation to a Contracting
State, means:(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 “recognised pension fund” of aContracting State means an entity or arrangement
established under the law of that Contracting
State that is treated as a separate person under
the taxation laws of that Contracting State and:(i)that is established and operated exclusively
or almost exclusively to administer orprovide retirement benefits and ancillary or
incidental benefits or other similar
remuneration to individuals and that isregulated as such by that Contracting Stateor one of its political subdivisions or
local authorities; or(ii)that is established and operated exclusively
or almost exclusively to invest funds forthe benefit of other recognised pension
funds of that Contracting State.

Where an entity or arrangement established under
the law of a Contracting State would constitute arecognised pension fund under clause (i) or (ii)
if it were treated as a separate person under the
taxation laws of that Contracting State, it shallbe considered, for the purposes of theConvention, as a separate person treated as such
under the taxation laws of that Contracting Stateand all the assets and income of the entity or
arrangement shall be treated as assets held andincome derived by that separate person and not byanother person.
2.
As regards the application of this Convention at any
time by a Contracting State, any term not defined thereinshall, unless the context otherwise requires or thecompetent authorities agree to a different meaning pursuant
to the provisions of Article 25, have the meaning that it
has at that time under the law of that Contracting Statefor the purposes of the taxes to which the Convention
applies, any meaning under the applicable tax laws of thatContracting State prevailing over a meaning given to theterm under other laws of that Contracting State.

－4－

ARTICLE 4
RESIDENT1.
For the purposes of this Convention, the term
“resident of a Contracting State” means any person who,
under the laws of that Contracting State, is liable to tax
therein by reason of his domicile, residence, place of heador main office, place of incorporation, place of management
or any other criterion of a similar nature, and also
includes that Contracting State and any politicalsubdivision or local authority thereof as well as arecognised pension fund of that Contracting State. Thisterm, however, does not include any person who is liable totax in that Contracting State in respect only of income
from sources in that Contracting State.
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);(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 he is a national of both Contracting States orof neither of them, the competent authorities of
the Contracting States shall settle the question
by mutual agreement.

－5－

3.
Where by reason of the provisions of paragraph 1 aperson other than an individual is a resident of bothContracting States, the competent authorities of theContracting States shall endeavour to determine by mutual
agreement the Contracting State of which such person shallbe deemed to be a resident for the purposes of thisConvention, having regard to its place of head or main
office, its place of effective management, the place where
it is incorporated or otherwise constituted and any otherrelevant factors. In the absence of such agreement, such
person shall not be entitled to any relief or exemption
from tax provided by the Convention.
ARTICLE 5
PERMANENT ESTABLISHMENT
1.
For the purposes of this Convention, 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:

3.

(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 exploration or extraction of natural
resources.

The term “permanent establishment” also encompasses:(a)a building site, a construction, assembly or
installation project or supervisory activities inconnection therewith, but only if such site,
project or activities last more than six months;

－6－

(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 in any
twelve month period commencing or ending in the
taxable year concerned;(c)the provision of services, facilities or plantand machinery on hire used for the exploration,
exploitation or extraction of mineral oils in aContracting State, but only if such activities
continue within that Contracting State for aperiod or periods aggregating more than 90 daysin any twelve month period commencing or ending
in the taxable year concerned.

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;(f)the maintenance of a fixed place of businesssolely for any combination of activities
mentioned in subparagraphs (a) to (e),－7－provided that such activity or, in the case of subparagraph(f), the overall activity of the fixed place of business,is of a preparatory or auxiliary character.
5.
Paragraph 4 shall not apply to a fixed place ofbusiness that is used or maintained by an enterprise if thesame enterprise or a closely related enterprise carries on
business activities at the same place or at another placein the same Contracting State and:(a)that place or other place constitutes a permanentestablishment for the enterprise or the closely
related enterprise under the provisions of this
Article; or(b)the overall activity resulting from the
combination of the activities carried on by thetwo enterprises at the same place, or by the same
enterprise or closely related enterprises at thetwo places, is not of a preparatory or auxiliary
character,provided that the business activities carried on by the twoenterprises at the same place, or by the same enterprise or
closely related enterprises at the two places, constitutecomplementary functions that are part of a cohesive
business operation.
6.
Notwithstanding the provisions of paragraphs 1 and 2
but subject to the provisions of paragraph 7, where aperson is acting in a Contracting State on behalf of anenterprise and, in doing so, habitually concludes
contracts, or habitually plays the principal role leading
to the conclusion of contracts that are routinely concluded
without material modification by the enterprise, and thesecontracts are:(a)in the name of the enterprise; or(b)for the transfer of the ownership of, or for the
granting of the right to use, property owned bythat enterprise or that the enterprise has theright to use; or(c)for the provision of services by that enterprise,－8－

that enterprise shall be deemed to have a permanentestablishment in that Contracting State in respect of any
activities which that person undertakes for the enterprise,
unless the activities of such person are limited to thosementioned in paragraph 4 which, if exercised through afixed place of business (other than a fixed place ofbusiness to which paragraph 5 would apply), would not makethis fixed place of business a permanent establishment
under the provisions of paragraph 4.
7.
Paragraph 6 shall not apply where the person acting ina Contracting State on behalf of an enterprise of the other
Contracting State carries on business in the firstmentioned Contracting State as an independent agent andacts for the enterprise in the ordinary course of thatbusiness. Where, however, a person acts exclusively or
almost exclusively on behalf of one or more enterprises towhich it is closely related, that person shall not be
considered to be an independent agent within the meaning of
this paragraph with respect to any such enterprise.
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.
9.
For the purposes of this Article, a person orenterprise is closely related to an enterprise if, based on
all the relevant facts and circumstances, one has controlof the other or both are under the control of the same
persons or enterprises. In any case, a person orenterprise shall be considered to be closely related to an
enterprise if one possesses directly or indirectly morethan 50 per cent of the beneficial interest in the other(or, in the case of a company, more than 50 per cent of theaggregate vote and value of the company’s shares or of thebeneficial equity interest in the company) or if anotherperson or enterprise possesses directly or indirectly morethan 50 per cent of the beneficial interest (or, in thecase of a company, more than 50 per cent of the aggregate
vote and value of the company’s shares or of the beneficial
equity interest in the company) in the person and theenterprise or in the two enterprises.

－9－

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.
2.
The term “immovable property” shall have the meaning
which it has under the law 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.

－10－

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.
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 an enterprise of a Contracting State has apermanent establishment in the other Contracting State, theprofits attributable to the permanent establishment may besubject to an additional tax in that other Contracting
State according to the laws of that other Contracting State
when the profits are remitted from the permanentestablishment to the head or main office or other parts ofthe enterprise situated outside that other Contracting
State, but the tax so charged shall not exceed 5 per centof the amount of the profits so remitted.
7.
Where profits include items of income which are dealt
with separately in other Articles of this Convention, thenthe provisions of those Articles shall not be affected by
the provisions of this Article.

－11－

ARTICLE 8
INTERNATIONAL SHIPPING AND AIR TRANSPORT
1.
Profits of an enterprise of a Contracting State fromthe operation of ships or aircraft in international traffic
shall be taxable only in that Contracting State.
2.
The provisions of paragraph 1 shall also apply to
profits from the participation in a pool, a joint businessor an international operating agency.
3.
For the purposes of this Article, profits of anenterprise from the operation of ships or aircraft ininternational traffic shall include profits from the use orrental of containers where such use or rental is incidental
to the operation of ships or aircraft in internationaltraffic carried on by the enterprise.
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,

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.

－12－

2.
Where a Contracting State includes in the profits ofan enterprise 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 the profits so included are profits
which would have accrued to the enterprise of the firstmentioned Contracting State if the conditions made between
the two enterprises had been those which would have been
made between independent enterprises, then that other
Contracting State shall make an appropriate adjustment tothe amount of the tax charged therein on those profits. In
determining such adjustment, due regard shall be had to theother provisions of this Convention and the competentauthorities of the Contracting States shall if necessary
consult each other.
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, dividends paid by a company which is a
resident of a Contracting State may also be taxed in thatContracting State 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)

(b)

5 per cent of the gross amount of the dividends
if the beneficial owner is a company which holds
directly at least 10 per cent of:(i)in the case where the company paying thedividends is a resident of Japan, the voting
power of that company;(ii)

in the case where the company paying thedividends is a resident of Morocco, thecapital of that company;

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

－13－

3.
Notwithstanding the provisions of paragraph 2,
dividends which are deductible in computing the taxable
income of the company paying the dividends in theContracting State of which that company is a resident may
be taxed in that Contracting State according to the laws ofthat Contracting State, but if the beneficial owner of thedividends is a resident of the other Contracting State, thetax so charged shall not exceed 10 per cent of the grossamount of the dividends.
4.
The provisions of paragraphs 2 and 3 shall not affectthe taxation of the company in respect of the profits outof which the dividends are paid.
5.
The term “dividends” as used in this Article means
income from shares, “jouissance” shares or “jouissance”
rights, mining shares, founders’ shares or other rights,
not being debt-claims, participating in profits, as well asother income which is subjected to the same taxation
treatment as income from shares by the laws of theContracting State of which the company making the
distribution is a resident.
6.
The provisions of paragraphs 1, 2 and 3 shall not
apply if the beneficial owner of the dividends, being a
resident of a Contracting State, carries on business in theother Contracting State of which the company paying thedividends is a resident through a permanent establishment
situated therein, or performs in that other Contracting
State independent personal services from a fixed basesituated therein, and the holding in respect of which thedividends are paid is effectively connected with suchpermanent establishment or fixed base. In such case theprovisions of Article 7 or Article 14, as the case may be,shall apply.
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.

－14－

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.
2.
However, interest arising in a Contracting State may
also be taxed in that Contracting State 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 the interest is
beneficially owned by that other Contracting State, apolitical subdivision or local authority thereof, thecentral bank of that other Contracting State or any
institution wholly owned by that other Contracting State ora political subdivision or local authority thereof.
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 as well as other incomethat is subjected to the same taxation treatment as income
from money lent by the laws of the Contracting State inwhich the income arises. Income dealt with in Article 10
and 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.

－15－

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.
7.
Where, by reason of a special relationship between thepayer and the beneficial owner of the interest or between
both of them and some other person, the amount of theinterest, having regard to the debt-claim for which it ispaid, exceeds the amount which would have been agreed uponby the payer and the beneficial owner of the interest in
the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In
such case, the excess part of the payments shall remaintaxable according to the laws of each Contracting State,
due regard being had to the other provisions of thisConvention.
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, royalties arising in a Contracting State may
also be taxed in that Contracting State 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:(a)5 per cent of the gross amount of the royalties
for the use of, or the right to use, industrial,commercial or scientific equipment;(b)

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

－16－

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 or tapes used for radio or television
broadcasting, any patent, trade mark, design or model,plan, or secret formula or process, 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.
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 of the royalties or between
both of them and some other person, the amount of theroyalties, having regard to the use, right or information
for which they are paid, exceeds the amount which would
have been agreed upon by the payer and the beneficial ownerof the royalties in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of eachContracting State, due regard being had to the otherprovisions of this Convention.

－17－

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 from the alienation of any property, other thanimmovable property referred to in Article 6, forming partof the business property of a permanent establishment which
an enterprise of a Contracting State has in the other
Contracting State or of any property, other than immovable
property referred to in Article 6, pertaining to a fixedbase available to a resident of a Contracting State in theother Contracting State for the purpose of performing
independent personal services, including such gains fromthe alienation of such a permanent establishment (alone orwith the whole enterprise) or of such fixed base, may betaxed in that other Contracting State.
3.
Gains that an enterprise of a Contracting State that
operates ships or aircraft in international traffic derives
from the alienation of such ships or aircraft, or of any
property, other than immovable property referred to in
Article 6, pertaining to the operation of such ships oraircraft, shall be taxable only in that Contracting State.
4.
Gains derived by a resident of a Contracting State
from the alienation of shares of a company or comparable
interests, such as interests in a partnership or trust, may
be taxed in the other Contracting State if, at any time
during the 365 days preceding the alienation, these sharesor comparable interests derived at least 50 per cent of
their value directly or indirectly from immovable property,
as defined in Article 6, situated in that other Contracting
State.
5.
Subject to the provisions of paragraphs 2 and 4, gains
derived by a resident of a Contracting State from thealienation of shares of a company which is a resident of
the other Contracting State may be taxed in that other
Contracting State if the alienator held directly shares
representing at least 50 per cent of the capital of thatcompany, but the tax so charged shall not exceed 5 per centof the amount of the gains. However, this paragraph does
not apply to gains derived from changes of ownership thatwould directly result from a corporate reorganisation, suchas a merger or divisive reorganisation, of that company orthat alienator.

－18－

6.
Gains from the alienation of any property, other thanthat referred to in paragraphs 1, 2, 3, 4 and 5, shall betaxable only in the Contracting State of which thealienator is a resident.
ARTICLE 14
INDEPENDENT PERSONAL SERVICES
1.
Income derived by an individual who is a resident of aContracting State in respect of professional services orother activities of an independent character shall betaxable only in that Contracting State except in thefollowing 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 that other Contracting State for the purposeof performing his activities; in that case, only
so much of the income as is attributable to that
fixed base may be taxed in that other Contracting
State; or(b)if his stay in that other Contracting State isfor a period or periods amounting to or exceedingin 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.

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
INCOME FROM EMPLOYMENT
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.

－19－

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, and(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 by a resident of aContracting State in respect of an employment, as a memberof the regular complement of a ship or aircraft, that is
exercised aboard a ship or aircraft operated ininternational traffic, other than aboard a ship or aircraft
operated solely within the other Contracting State, shallbe taxable only in the first-mentioned 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, or of a similar organ, of
a company which is a resident of the other Contracting
State may be taxed in that other Contracting State.
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 that resident’s personal activities as such exercisedin the other Contracting State, may be taxed in that other
Contracting State.

－20－

2.
Where income in respect of personal activities
exercised by an entertainer or a sportsperson acting as
such accrues not to the entertainer or sportsperson but toanother person, that income may, notwithstanding theprovisions of Articles 14 and 15, be taxed in theContracting State in which the activities of theentertainer or sportsperson are exercised.
ARTICLE 18
PENSIONS
Subject to the provisions of paragraph 2 of Article
19, pensions and other similar remuneration beneficiallyowned by a resident of a Contracting State shall be taxable
only in that Contracting State.
ARTICLE 19
GOVERNMENT SERVICE
1.

2.

(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 State
who:

(a)

(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.

Notwithstanding the provisions of paragraph 1,
pensions and other similar remuneration paid by,or out of funds which are created by or to which
contributions are made by, a Contracting State ora political subdivision or local authority
thereof to an individual in respect of services
rendered to that Contracting State or politicalsubdivision or local authority shall be taxable
only in that Contracting State.

－21－

(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 or business apprentice who isor was immediately before visiting a Contracting State aresident of the other Contracting State and 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 or training shall not
be taxed in that Contracting State, provided that suchpayments arise from sources outside that Contracting State.
In the case of a business apprentice, the exemption
provided by this Article shall apply only for a period notexceeding three years from the date on which he first
begins his training in that Contracting State.
ARTICLE 21
SILENT PARTNERSHIP
Notwithstanding any other provisions of thisConvention, any income derived by a silent partner who is a
resident of a Contracting State in respect of a silent
partnership (in the case of Japan, Tokumei Kumiai) contract
or another similar contract may be taxed in the other
Contracting State according to the laws of that other
Contracting State, provided that such income arises in that
other Contracting State and is deductible in computing thetaxable income of the payer in that other Contracting
State.
ARTICLE 22
OTHER INCOME
1.
Items of income beneficially owned by a resident of aContracting State, wherever arising, not dealt with in theforegoing Articles of this Convention shall be taxable onlyin that Contracting State.

－22－

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 thepayer and the beneficial owner of the income referred to inparagraph 1 or between both of them and some other person,
the amount of the income exceeds the amount which would
have been agreed upon by the payer and the beneficial ownerof the income in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of theincome shall remain taxable according to the laws of eachContracting State, due regard being had to the otherprovisions of this Convention.
ARTICLE 23
ELIMINATION OF DOUBLE TAXATION1.
In Japan, double taxation shall be eliminated asfollows:
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 Morocco which may betaxed in Morocco in accordance with the provisions of thisConvention, the amount of Moroccan 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 the amount of theJapanese tax which is appropriate to that income.
2.
In Morocco, double taxation shall be eliminated asfollows:

－23－

(a)

Where a resident of Morocco derives income which,in accordance with the provisions of thisConvention, may be taxed in Japan, Morocco shallallow as a deduction from the Moroccan tax on theincome of that resident an amount equal to theJapanese tax paid in Japan. However, suchdeduction shall not exceed that part of the
Moroccan tax, as computed before the deduction is
given, which is attributable to the income which
may be taxed in Japan.

(b)

Where, in accordance with any provision of theConvention, income derived by a resident of
Morocco is exempt from tax in Morocco, Morocco
may nevertheless, in calculating the amount of
tax on the remaining income of such resident,
take into account the exempted income.
ARTICLE 24
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. This provision shall, 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. This provision shall not be construed as
obliging a Contracting State to grant to residents of theother 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 22 apply, interest, royalties andother disbursements paid by an enterprise of a Contracting
State to a resident of the other Contracting State shall,for the purpose 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.

－24－

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.
Nothing in this Article shall be construed as
preventing either Contracting State from imposing a tax as
described in paragraph 6 of Article 7.
6.
The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kindand description imposed on behalf of a Contracting State orof its political subdivisions or local authorities.
ARTICLE 25
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 Convention, he may, irrespective of the remedies
provided by the domestic law of those Contracting States,
present his case to the competent authority of either
Contracting State. The case must be presented within three
years from the first notification of the action resulting
in taxation not in accordance with the provisions of theConvention.
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 Convention. 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 Convention. They may also consult
together for the elimination of double taxation in cases
not provided for in the Convention.

－25－

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 purpose of reaching an agreementin the sense of the preceding paragraphs of this Article.
ARTICLE 26
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 Convention or to
the administration or enforcement of the domestic laws
concerning taxes of every kind and description imposed onbehalf of the Contracting States, or of their politicalsubdivisions or local authorities, insofar as the taxation
thereunder is not contrary to the Convention. 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;

－26－

(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).

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 27
ASSISTANCE IN THE COLLECTION OF TAXES
1.
The Contracting States shall lend assistance to eachother in the collection of revenue claims. This assistanceis not restricted by Articles 1 and 2. The competentauthorities of the Contracting States may by mutual
agreement settle the mode of application of this Article.
2.
The term “revenue claim” as used in this Article means
an amount owed in respect of the following taxes, insofar
as the taxation thereunder is not contrary to thisConvention or any other instrument to which the Contracting
States are parties, as well as interest, administrative
penalties and costs of collection or conservancy related tosuch amount:(a)in Japan:(i)the taxes referred to in clauses (i) to (iv)of subparagraph (a) of paragraph 3 ofArticle 2;(ii)

the special corporation tax forreconstruction;

－27－

(b)

(iii)

the consumption tax;(iv)

the local consumption tax;(v)

the inheritance tax; and(vi)

the gift tax;in Morocco:(i)

the taxes referred to in subparagraph (b) ofparagraph 3 of Article 2;(ii)

the value added tax;(iii)

the registration and stamp duties;(iv)

the tax on insurance contracts;(v)

the social contribution of solidarity; and(vi)

the motor vehicle tax;(c)

any other tax as may be agreed upon from time totime between the Governments of the Contracting
States through an exchange of diplomatic notes;(d)any identical or substantially similar taxes thatare imposed after the date of signature of theConvention in addition to, or in place of, thetaxes referred to in subparagraph (a), (b) or(c).

3.
When a revenue claim of a Contracting State isenforceable under the laws of that Contracting State and is
owed by a person who, at that time, cannot, under the lawsof that Contracting State, prevent its collection, thatrevenue claim shall, at the request of the competentauthority of that Contracting State, be accepted for
purposes of collection by the competent authority of theother Contracting State. That revenue claim shall becollected by that other Contracting State in accordancewith the provisions of its laws applicable to theenforcement and collection of its own taxes as if therevenue claim were a revenue claim of that other
Contracting State that met the conditions allowing that
other Contracting State to make a request under thisparagraph.

－28－

4.
When a revenue claim of a Contracting State is a claim
in respect of which that Contracting State may, under its
law, take measures of conservancy with a view to ensure its
collection, that revenue claim shall, at the request of thecompetent authority of that Contracting State, be acceptedfor purposes of taking measures of conservancy by thecompetent authority of the other Contracting State. Thatother Contracting State shall take measures of conservancy
in respect of that revenue claim in accordance with theprovisions of its laws as if the revenue claim were arevenue claim of that other Contracting State even if, at
the time when such measures are applied, the revenue claim
is not enforceable in the first-mentioned Contracting Stateor is owed by a person who has a right to prevent its
collection.
5.
Notwithstanding the provisions of paragraphs 3 and 4,
a revenue claim accepted by the competent authority of aContracting State for purposes of paragraph 3 or 4 shallnot, in that Contracting State, be subject to the time
limits or accorded any priority applicable to a revenue
claim under the laws of that Contracting State by reason of
its nature as such. In addition, a revenue claim acceptedby the competent authority of a Contracting State for the
purposes of paragraph 3 or 4 shall not, in that Contracting
State, have any priority applicable to that revenue claim
under the laws of the other Contracting State.
6.
Acts carried out by a Contracting State in thecollection of a revenue claim accepted by the competentauthority of that Contracting State for purposes ofparagraph 3 or 4 which if they were carried out by theother Contracting State would have the effect of suspending
or interrupting the time limits applicable to the revenue
claim in accordance with the laws of that other Contracting
State shall have such effect under the laws of that other
Contracting State. The competent authority of the firstmentioned Contracting State shall inform the competentauthority of the other Contracting State of having carriedout such acts.
7.
Proceedings with respect to the existence, validity or
the amount of a revenue claim of a Contracting State shallnot be brought before the courts or administrative bodiesof the other Contracting State.

－29－

8.
Where, at any time after a request has been made by
the competent authority of a Contracting State underparagraph 3 or 4 and before the other Contracting State hascollected and remitted the relevant revenue claim to thefirst-mentioned Contracting State, the relevant revenue
claim ceases to be(a)in the case of a request under paragraph 3, arevenue claim of the first-mentioned Contracting
State that is enforceable under the laws of thatContracting State and is owed by a person who, atthat time, cannot, under the laws of thatContracting State, prevent its collection, or(b)

in the case of a request under paragraph 4, arevenue claim of the first-mentioned Contracting
State in respect of which that Contracting State
may, under its laws, take measures of conservancy
with a view to ensure its collection

the competent authority of the first-mentioned Contracting
State shall promptly notify the competent authority of theother Contracting State of that fact and, at the option of
the competent authority of the other Contracting State, thecompetent authority of the first-mentioned Contracting
State shall either suspend or withdraw its request.
9.
In no case shall the provisions of this Article beconstrued 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 carry out measures which would be contrary to
public policy (ordre public);(c)

to provide assistance if the other Contracting
State has not pursued all reasonable measures ofcollection or conservancy, as the case may be,available under its laws or administrative
practice;(d)to provide assistance in those cases where theadministrative burden for that Contracting Stateis clearly disproportionate to the benefit to be
derived by the other Contracting State.

－30－

ARTICLE 28
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Convention 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 29
ENTITLEMENT TO BENEFITS
Notwithstanding the other provisions of thisConvention, a benefit under the Convention shall not be
granted in respect of an item of income if it is reasonable
to conclude, having regard to all relevant facts andcircumstances, that obtaining that benefit was one of theprincipal purposes of any arrangement or transaction that
resulted directly or indirectly in that benefit, unless it
is established that granting that benefit in thesecircumstances would be in accordance with the object andpurpose of the relevant provisions of the Convention.
ARTICLE 30
HEADINGS
The headings of the Articles of this Convention are
inserted for convenience of reference only and shall notaffect the interpretation of the Convention.
ARTICLE 31
ENTRY INTO FORCE
1.
Each of the Contracting States shall send throughdiplomatic channels a written notification to the other
Contracting State, confirming that its internal procedures
necessary for the entry into force of this Convention havebeen completed. The Convention shall enter into force on
the thirtieth day after the date of receipt of the latter
notification.
2.

This Convention shall have effect:(a)in Japan:(i)with respect to taxes levied on the basis ofa taxable year, for taxes for any taxable
years beginning on or after the first day ofJanuary in the calendar year next followingthat in which the Convention enters into
force; and

－31－

(ii)

(b)

with respect to taxes levied not on thebasis of a taxable year, for taxes levied on
or after the first day of January in thecalendar year next following that in which
the Convention enters into force; andin Morocco:(i)with respect to taxes withheld at source, onamounts paid or credited, on or after the
first day of January of the calendar year
next following that in which the Convention
enters into force; and(ii)

with respect to other taxes, for any taxable
year or period beginning on or after the
first day of January of the calendar year
next following that in which the Convention
enters into force.

3.
Notwithstanding the provisions of paragraph 2, theprovisions of Articles 26 and 27 shall have effect from thedate of entry into force of this Convention without regard
to the date on which the taxes are levied or the taxable
year to which the taxes relate.
ARTICLE 32
TERMINATIONThis Convention shall remain in force until terminatedby a Contracting State. Either Contracting State may
terminate the Convention by giving notice of termination
through diplomatic channels to the other Contracting Stateat least six months before the end of any calendar year
beginning after expiry of five years from the date on which
the Convention has entered into force. In such event theConvention shall cease to have effect:(a)in Japan:(i)with respect to taxes levied on the basis ofa taxable year, for taxes for any taxable
years beginning on or after the first day ofJanuary in the calendar year next followingthat in which the notice is given; and(ii)

with respect to taxes levied not on thebasis of a taxable year, for taxes levied on
or after the first day of January in thecalendar year next following that in which
the notice is given; and

－32－

(b)

in Morocco:(i)with respect to taxes withheld at source, onamounts paid or credited, on or after the
first day of January of the calendar year
next following that in which the notice isgiven; and(ii)

with respect to other taxes, for any taxable
year or period beginning on or after the
first day of January of the calendar year
next following that in which the notice isgiven.

IN WITNESS WHEREOF the undersigned, being duly
authorised thereto by their respective Governments, havesigned this Convention.
DONE in duplicate at Rabat this eighth day of January,2020 in the Japanese, Arabic and English languages, alltexts being equally authentic. In case of divergence ofinterpretation, the English text shall prevail.

For Japan:

For the Kingdom of Morocco:
M.J

鈴木馨祐

－33－

PROTOCOLAt the signing of the Convention between Japan and theKingdom of Morocco for the Elimination of Double Taxation
with respect to Taxes on Income and the Prevention of Tax
Evasion and Avoidance (hereinafter referred to as “theConvention”), Japan and the Kingdom of Morocco have agreed
upon the following provisions which shall form an integral
part of the Convention.
1.

With reference to Article 5 of the Convention:

It is understood that each of the places of businesslisted in paragraph 2 of that Article constitutes apermanent establishment as defined in paragraph 1 of that
Article only if it meets the requirements of paragraph 1 ofthat Article.
2.
With reference to paragraph 3 of Article 7 of theConvention:
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, subject to the provisions of Article 24of the Convention.
3.
With reference to subparagraph (a) of paragraph 2 andparagraph 3 of Article 12 of the Convention:
It is understood that industrial equipment includes
agricultural equipment and industrial experience includes
agricultural experience.
IN WITNESS WHEREOF the undersigned, being duly
authorised thereto by their respective Governments, havesigned this Protocol.

－34－

DONE in duplicate at Rabat this eighth day of January,2020 in the Japanese, Arabic and English languages, alltexts being equally authentic. In case of divergence ofinterpretation, the English text shall prevail.

For Japan:

For the Kingdom of Morocco:
M.J

鈴木馨祐

－35－

35