in Japan. (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the Convention enters into force.
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Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
in Japan. (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in of the calendar year next following that in which the Convention enters into force;
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in of the calendar year next following that in which the Convention enters into force.
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