Japan-Kyrgyz Republic Relations

1. The Agreement, therefore, will enter into force on July 26, 2026 (the thirtieth day after the date of receipt of the latter notification) and will have effect:
   1. in Japan:
      • (a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2027;
      • (b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2027;
   2. in the Kyrgyz Republic:
      • (a) with respect to taxes withheld at source, for amounts paid or credited on or after January 1, 2027;
      • (b) with respect to other taxes, for taxes for taxable years beginning on or after January 1, 2027.
2. The provisions concerning the exchange of information will have effect from July 26, 2026 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

(Reference1)
The Agreement will not affect the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between Japan and the countries other than the Kyrgyz Republic.

(Reference2) Attachment

• Agreement between Japan and the Kyrgyz Republic for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (English (PDF) / Japanese (PDF) )