中華人民共和国の経済開発を促進するための特別の奨励措置に関する日本国政府と中華人民共和国政府との間の交換公文
(中国側書簡)
(Chinese Note)
Beijing, December 26, 1991
書簡をもって啓上いたします。本官は、千九百八十三年九月六日に北京で署名された所得に対する租税に関する二重課税の回避及び脱税の防止のための中華人民共和国政府と日本国政府との間の協定(以下「協定」という。)に言及するとともに、中華人民共和国政府に代わって次の取極を提案する光栄を有します。
Excellency, I have the honour to refer to the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Beijing on September 6, 1983 (hereinafter referred to as "the Agreement") and to propose on behalf of the Government of the People's Republic of China the following arrangement:
1 中華人民共和国外国投資企業及び外国企業所得税法の次の各条項(以下「奨励規定」という。)に定める措置は、協定第二十三条4(c)に規定する「この協定の署名の日の後に中華人民共和国の法令に導入される中華人民共和国の経済開発を促進するための他の同様な特別の奨励措置」である。
1. The measures set forth in the following Articles and paragraphs of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as "the incentive provisions") are "any other similar special incentive measures designed to promote economic development in the People's Republic of China which may be introduced in the laws of the People's Republic of China after the date of signature of this Agreement" referred to in sub-paragraph (c) of paragraph 4 of Article 23 of the Agreement:
(1) 第七条一項及び二項、第七条三項(同項に含まれる規定のうち前記の所得税法の実施細則第七十三条(1)、(2)、(4)、(5)及び(6)に係る部分に限る。)、第八条一項及び三項、第九条並びに第十条
(i) paragraphs I and 2 of Article 7, paragraph 3 of Article 7 (only to the extent that the provisions contained therein are referred to in sub-paragraphs (1), (2), (4), (5) and (6) of Article 73 of the Detailed Rules and Regulations on Implementation of the said Income Tax Law) , paragraphs I and 3 of Article 8, Article 9 and Article 1O; and
(2) 第八条二項(同項に含まれる規定のうち前記の所得税法の実施細則第七十五条(1)から(4)まで及び(6)から(8)までに係る部分に限る。)
(ii) paragraph 2 of Article 8 (only to the extent that the provisions contained therein are referred to in sub-paragraphs (1) to (4) and (6) to (8) of Article 7S of the Detailed Rules and Regulations on Implementation of the said Income Tax Law) .
ただし、奨励規定が前記の所得税法第八条一項に定める事業並びに当該所得税法の実施細則第七十二条(1)から(9)まで及び第七十五条(2)から(4)までに定める事業(国際運輸業を除く。)から生ずる所得に適用される場合に限る。
Provided that only to the extent that the incentive provisions are applied to the income derived from the business set forth in paragraph I of Article 8 of the said Income Tax Law and the business (other than international traffic business) set forth in sub-paragraphs (1) to (9) of Article 72 and sub-paragraphs (2) to (4) of Article 75 of the Detailed Rules and Regulations on Implementation of the said Income Tax Law.
2 この取極は、この取極が効力を生ずる年の翌年の一月一日以後に開始する各課税年度において生ずる所得について適用する。ただし、この取極は、個々の事案につき奨励規定に従って最初に中国の租税の免除、軽減若しくは還付が行われた時又はこの取極が効力を生じた時のいずれか遅い方から十年目の課税年度の後に生ずる所得については適用しない。
2. The present arrangement shall have effect as respects income arising during the taxable years beginning on or after the first day of January in the calendar year next following that in which the present arrangement enters into force, but shall not apply in each individual case as respects income arising after the tenth taxable year since the exemption from, reduction of, or refund of Chinese tax is first granted in accordance with the incentive provisions, or since the present arrangement has effect, whichever is later.
本官は、更に、この書簡及び日本国政府による前記の提案の受諾を確認する閣下の返簡が協定第二十三条4(c)の規定に基づく両政府間の合意を構成し、その合意が閣下の返簡の日付の日に効力を生ずるものとすることを提案する光栄を有します。
I have further the honour to propose that this Note and Your Excellency's Note in reply confirming the acceptance by the Government of Japan of the above proposal shall be regarded as constituting an agreement between the two Governments under sub-paragraph (c) of paragraph 4 of Article 23 of the Agreement, which will enter into force on the date of Your Excellency's reply.
本官は、以上を申し進めるに際し、ここに閣下に向かって敬意を表します。
I avail myself of this opportunity to extend to Your Excellency the assurances of my highest consideration.
千九百九十一年十二月二十六日に北京で
中華人民共和国 国家税務局長 金 金
(Signed) Jin Xin Commissioner of State Tax Bureau of the People's Republic of China
中華人民共和国駐在 日本国特命全権大使 橋本 恕閣下
His Excellency Hiroshi Hashimoto Ambassador Extraordinary and Plenipotentiary of Japan to the People's Republic of China
(日本側書簡)
(Japanese Note)
Beijing, December 26, 1991
書簡をもって啓上いたします。本使は、本日付けの閣下の次の書簡を受領したことを確認する光栄を有します。
Excellency, I have the honour to acknowledge the receipt of Your Excellency's Note of today's date, which reads as follows:
(中国側書簡)
"(Chinese Note)"
本使は、更に、日本国政府に代わって前記の取極を確認するとともに、閣下の書簡及びこの返簡が両政府間の合意を構成し、その合意がこの返簡の日付の日に効力を生ずるものとすることに同意する光栄を有します。
I have further the honour to confirm the acceptance by the Government of Japan of the above proposal and agree that Your Excellency's Note and this Note shall be regarded as constituting an agreement between the two Governments, which will enter into force on the date of this reply.
本使は、以上を申し進めるに際し、ここに閣下に向かって敬意を表します。
I avail myself of this opportunity to extend to Your Excellency the assurances of my highest consideration.
千九百九十一年十二月二十六日に北京で
中華人民共和国駐在 日本国特命全権大使 橋本 恕
(Signed) Hiroshi Hashimoto Ambassador Extraordinary and Plenipotentiary of Japan to the People's Republic of China
中華人民共和国 国家税務局長 金閣下
His Excellency Mr. Jin Xin Commissioner of State Tax Bureau of the People's Republic of China
(解釈正文に関する書簡)
(中国側書簡)
(Chinese Letter)
Beijing, December 26, 1991
書簡をもって啓上いたします。本官は、所得に対する租税に関する二重課税の回避及び脱税の防止のための中華人民共和国政府と日本国政府との間の協定第二十三条4(c)に関する本日付けの交換公文に関し、中国語、日本語及び英語により作成された同交換公文の解釈に相違がある場合には英語の本文によるものとすることを中華人民共和国政府に代わって提案する光栄を有します。
Excellency, With reference to the Exchange of Notes dated today, concerning sub-paragraph (c) of paragraph 4 of Article 23 of the Agreement between the Government of the People's Republic of China and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, I have the honour to propose, on behalf of the Government of the People's Republic of China, that in case there is any divergence of interpretation of the said Exchange of Notes which is done in the Chinese, Japanese and English languages, the English text shall prevail.
本官は、以上を申し進めるに際し、ここに重ねて閣下に向かって敬意を表します。
I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.
千九百九十一年十二月二十六日に北京で
中華人民共和国 国家税務局長 金 金
(Signed) Jin Xin Commissioner of State Tax Bureau of the People's Republic of China
中華人民共和国駐在 日本国特命全権大使 橋本 恕閣下
His Excellency Hiroshi Hashimoto Ambassador Extraordinary and Plenipotentiary of Japan to the People's Republic of China
(日本側書簡)
(Japanese Letter)
Beijing, December 26, 1991
書簡をもつて啓上いたします。本使は、本日付けの閣下の次の書簡を受領したことを確認する光栄を有します。
Excellency,
(中国側書簡)
I have the honour to acknowledge the receipt of Your Excellency's Letter of today's date, which reads as follows:
本使は、更に、日本国政府に代わって閣下の書簡に述べられた提案に同意する光栄を有します。
"(Chinese Letter)"
本使は、以上を申し進めるに際し、ここに重ねて閣下に向かって敬意を表します。
I have further the honour to express agreement, on behalf of the Government of Japan, to the proposal put forward in Your Excellency's Letter. I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration.
千九百九十一年十二月二十六日に北京で
中華人民共和国駐在 日本国特命全権大使 橋本 恕
(Signed) Hiroshi Hashimoto Ambassador Extraordinary and Plenipotentiary of Japan to the People's Republic of China
中華人民共和国 国家税務局長 金 金閣下
His Excellency Mr. Jin Xin Commissioner of State Tax Bureau of the People's Republic of China