U.S. GOVERNMENT PUBLISHING OFFICE

WASHINGTON : 

1 

49–112 

" ! SENATE 

114TH CONGRESS

1st Session 

TREATY DOC. 

2015

114–1 

PROTOCOL AMENDING THE TAX CONVENTION WITH 

JAPAN 

MESSAGE 

FROM

THE PRESIDENT OF THE UNITED STATES 

TRANSMITTING

THE PROTOCOL AMENDING THE CONVENTION BETWEEN THE 

GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE 

GOVERNMENT OF JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND A RELATED AGREEMENT ENTERED INTO BY AN EXCHANGE OF NOTES (TOGETHER THE 

‘‘PROPOSED PROTOCOL’’), BOTH SIGNED ON JANUARY 24, 2013, 

AT WASHINGTON, TOGETHER WITH CORRECTING NOTES EXCHANGED MARCH 9 AND MARCH 29, 2013 

APRIL 13, 2015.—Treaty was read the first time, and together with the 

accompanying papers, referred to the Committee on Foreign Relations 

and ordered to be printed for the use of the Senate. 


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LETTER OF TRANSMITTAL 

THE WHITE HOUSE, April 13, 2015. 

To the Senate of the United States: 

I transmit herewith, for the advice and consent of the Senate to 

its ratification, the Protocol Amending the Convention between the 

Government of the United States of America and the Government 

of Japan for the Avoidance of Double Taxation and the Prevention 

of Fiscal Evasion with respect to Taxes on Income and a related 

agreement entered into by an exchange of notes (together the ‘‘proposed Protocol’’), both signed on January 24, 2013, at Washington, 

together with correcting notes exchanged March 9 and March 29, 

2013. I also transmit for the information of the Senate the report 

of the Department of State, which includes an overview of the proposed Protocol. 

The proposed Protocol was negotiated to bring U.S.-Japan tax 

treaty relations into closer conformity with current U.S. tax treaty 

policy. For example, the proposed Protocol provides for an exemption from source-country withholding tax on all cross-border payments of interest, and updates the provisions of the existing Convention with respect to the mutual agreement procedure by incorporating mandatory arbitration of certain cases that the competent 

authorities of the United States and Japan have been unable to resolve after a reasonable period of time. 

I recommend that the Senate give early and favorable consideration to the proposed Protocol and give its advice and consent to 

its ratification. 

BARACK OBAMA. 


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LETTER OF SUBMITTAL 

DEPARTMENT OF STATE, 

Washington, February 6, 2014. 

THE PRESIDENT, 

The White House. 

THE PRESIDENT: I have the honor to submit to you, (with a view 

to their transmission to the Senate for advice and consent to ratification), the Protocol Amending the Convention between the Government of the United States of America and the Government of 

Japan for the Avoidance of Double Taxation and the Prevention of 

Fiscal Evasion with respect to Taxes on Income and a related 

agreement entered into by exchange of notes (together the ‘‘proposed Protocol’’), both signed on January 24, 2013, in Washington, 

together with correcting notes exchanged March 9 and March 29, 

2013. 

The proposed Protocol was negotiated to bring U.S.-Japan tax 

treaty relations into closer conformity with current U.S. tax treaty 

policy. For example, the proposed Protocol provides for an exemption from source-country withholding tax on all cross-border payments of interest, and updates the provisions of the existing Convention with respect to the mutual agreement procedure by incorporating mandatory arbitration of certain cases that the competent 

authorities of the United States and Japan have been unable to resolve after a reasonable period of time. An overview of key provisions of the proposed Protocol is enclosed with this report. 

The proposed Protocol is self-executing. The Department of the 

Treasury and the Department of State cooperated in the negotiation of the proposed Protocol, and the Department of the Treasury 

joins the Department of State in recommending that the proposed 

Protocol be transmitted to the Senate as soon as possible for its advice and consent to ratification. 

Respectfully submitted. 

JOHN F. KERRY. 

Enclosures: As stated. 


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