大韓民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二の交換公文 
（韓国側書簡）
(Korean Note)


							

						

						

							

								
Seoul, December 27, 1999

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（訳文）

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　書簡をもって啓上いたします。本長官は、千九百七十年三月三日に東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大韓民国と日本国との間の条約（以下「条約」という。）並びに条約第十八条(3)(b)の規定に関する両政府間の同日付けの交換公文及び千九百八十五年三月二十七日付けの交換公文（以下それぞれ「千九百七十年の交換公文」及び「千九百八十五年の交換公文」という。）に言及する光栄を有します。

							

						

						

							

								
Excellency,

	I have the honour to refer to the Convention between the Republic of Korea and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Tokyo on the 3rd day of March 1970 (hereinafter referred to as "the Convention") and to the Exchange of Notes of the same date and the Exchange of Notes of the 27th day of March 1985 between the two Governments concerning paragraph (3)(b) of Article 18 of the Convention (hereinafter referred to as "the Exchange of Notes of 1970" and "the Exchange of Notes of 1985" respectively).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　本長官は、更に、千九百八十五年の交換公文に基づく取極に代わる次の取極を大韓民国政府に代わって提案する光栄を有します。

							

						

						

							

								
	I have further the honour to propose on behalf of the Government of the Republic of Korea the following arrangement to replace the arrangement effected by the Exchange of Notes of 1985:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  １　千九百九十九年の租税特例制限法（法律第五千九百八十二号）（以下「千九百九十九年の租税特例制限法」という。）の次の各条項に定める措置は、条約第十八条(3)(B)に規定する「韓国の経済開発を促進するための特別の奨励措置」である。

							

						

						

							

								
1.	The measures set forth in the following articles and paragraphs of the Special Tax Treatment Control Act, Law No. 5982, 1999 (hereinafter referred to as "the Special Tax Treatment Control Act of 1999") are "the special incentive measures designed to promote economic development in Korea" referred to in paragraph (3)(b) of Article 18 of the Convention:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (ⅰ)　第百二十一条の二第二項及び第三項―外国人投資企業又は外国投資家の所得に対する所得税又は法人税の軽減又は免除

							

						

						

							

								
(i) Paragraphs 2 and 3 of Article 121-2 -- relating to reduction and exemption from income tax or corporation tax on the income of a foreign invested enterprise or foreign investor;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (ⅱ)　第百二十一条の四第一項―外国人投資企業が増資する場合の所得税又は法人税の軽減又は免除

							

						

						

							

								
(ii) Paragraph 1 of Article 121-4 -- relating to reduction and exemption from income tax or corporation tax in case where a foreign invested enterprise increases its capital;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (ⅲ)　第百二十一条の六第一項―技術導入契約から生ずる所得に対する所得税又は法人税の免除

							

						

						

							

								
(iii) Paragraph 1 of Article 121-6 -- relating to exemption from income tax or corporation tax on the income derived from a technological inducement contract; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (ⅳ)　附則第五条（同条に含まれる規定のうち千九百九十八年の外国人投資促進法（法律第五千五百五十九号）（以下「千九百九十八年の外国人投資促進法」という。）に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）―千九百九十八年の外国人投資促進法の関連する規定に従って認められた所得税又は法人税の軽減又は免除に関する経過規定

							

						

						

							

								
(iv) Article 5 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Investment Promotion Act, Law No. 5559, 1998 (hereinafter referred to as "the Foreign Investment Promotion Act of 1998")) -- relating to the transitional measures concerning reduction and exemption from income tax or corporation tax granted in accordance with the relevant provisions of the Foreign Investment Promotion Act of 1998.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  ２　この取極は、次に関して効力を有する。

							

						

						

							

								
2.	The present arrangement shall be effective:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (1)　千九百九十九年の租税特例制限法に基づいて軽減され若しくは免除された又は軽減され若しくは免除される所得税又は法人税

							

						

						

							

								
	(1)	in respect of such income tax or corporation tax as has been or may be reduced or exempted under the Special Tax Treatment Control Act of 1999; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (2)　大韓民国の租税に関する法令の次の各条項に基づいて軽減され若しくは免除された又は軽減され若しくは免除される所得税又は法人税（同条項に含まれる規定のうち１にいう千九百九十九年の租税特例制限法に基づく所得税又は法人税の軽減又は免除に相当する部分に限る。）

							

						

						

							

								
	(2)	in respect of such income tax or corporation tax as has been or may be reduced and exempted under the following articles and paragraphs of Korean taxation laws (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Special Tax Treatment Control Act of 1999 as stated in paragraph 1 above):

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (a)　千九百八十三年の外資導入法（法律第三千六百九十一号）

							

						

						

							

								
(a)	Foreign Capital Inducement Law, Law No. 3691, 1983

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第二項(1)及び第三項

							

						

						

							

								
(i) Paragraphs 2(1) and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十一条第一項（同項に含まれる規定のうち千九百九十一年二月二十八日までに締結された借款契約から生じた所得について適用された又は適用される所得税又は法人税の免除に関する部分に限る。）

							

						

						

							

								
(iii) Paragraph 1 of Article 21 (only to the extent that the exemption from income tax or corporation tax has been or may be applied to the income derived from a loan contract concluded by February 28, 1991);

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　第二十四条第一項

							

						

						

							

								
(iv) Paragraph 1 of Article 24; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅴ)　附則第四条（同条に含まれる規定のうち千九百六十六年の外資導入法（法律第千八百二号）に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）

							

						

						

							

								
(v) Article 4 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Capital Inducement Law, Law No. 1802, 1966).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (b)　千九百九十七年の外国投資・外国資本導入法（法律第五千二百五十六号）

							

						

						

							

								
(b)	Foreign Investment and Foreign Capital Inducement Act, Law No. 5256, 1997

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第二項及び第三項

							

						

						

							

								
(i) Paragraphs 2 and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十四条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 24.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (c)　千九百九十八年の外国投資・外国資本導入法（法律第五千五百三十八号）（以下「千九百九十八年の外国投資・外国資本導入法」という。）

							

						

						

							

								
(c)	Foreign Investment and Foreign Capital Inducement Act, Law No. 5538, 1998 (hereinafter referred to as "the Foreign Investment and Foreign Capital Inducement Act of 1998")

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第二項及び第三項

							

						

						

							

								
(i) Paragraphs 2 and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十四条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 24.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    　(d)　千九百九十八年の外国人投資促進法

							

						

						

							

								
	(d)	The Foreign Investment Promotion Act of 1998

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第九条第二項及び第三項

							

						

						

							

								
(i) Paragraphs 2 and 3 of Article 9;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十一条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 11;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十六条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 26; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　附則第五条（同条に含まれる規定のうち千九百九十八年の外国投資・外国資本導入法に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）

							

						

						

							

								
(iv) Article 5 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Investment and Foreign Capital Inducement Act of 1998).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  ３　千九百八十五年の交換公文に基づく取極は、この取極が効力を生ずる日に効力を失う。

							

						

						

							

								
3.	The arrangement effected by the Exchange of Notes of 1985 shall terminate on the date of entry into force of the present arrangement.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　この提案が日本国政府にとって受諾可能であれば、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両政府間の合意を構成し、その合意は閣下の返簡の日に効力を生ずるものとみなします。

							

						

						

							

								
	If this proposal is acceptable to the Government of Japan, 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 which will enter into force on the date of Your Excellency's reply.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　本長官は、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.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
千九百九十九年十二月二十七日にソウルで

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国外交通商部長官　洪淳瑛

							

						

						

							

								
(Signed)	Hong Soon-young
Minister of Foreign Affairs
and Trade
of the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国駐在
日本国特命全権大使　小倉和夫閣下

							

						

						

							

								
His Excellency
Mr. Kazuo Ogura
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（日本側書簡）

							

						

						

							

								
(Japanese Note)

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								

							

						

						

							

								
Seoul, December 27, 1999

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（訳文）

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　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:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（韓国側書簡）

							

						

						

							

								
"(Korean 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、その合意はこの返簡の日に効力を生ずるものとみなすことに同意する光栄を有します。

							

						

						

							

								
	I have further the honour to confirm on behalf of the Government of Japan the foregoing arrangement and to 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.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
千九百九十九年十二月二十七日にソウルで

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国駐在
日本国特命全権大使　小倉和夫

							

						

						

							

								
(Signed)	Kazuo Ogura
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国外交通商部長官　洪淳瑛閣下

							

						

						

							

								
His Excellency
Mr. Hong Soon-young
Minister of Foreign Affairs
and Trade
of the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（千九百九十八年の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日本国と大韓民国との間の条約に基づく大韓民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大韓民国政府との間の交換公文）

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（韓国側書簡）

							

						

						

							

								
(Korean Note)

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								

							

						

						

							

								
Seoul, December 27, 1999

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（訳文）

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　書簡をもって啓上いたします。本長官は、千九百九十八年十月八日に東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大韓民国と日本国との間の条約（以下「条約」という。）及び同日付けの条約第二十三条３の規定に関する両政府間の交換公文（以下「交換公文」という。）に言及する光栄を有します。

							

						

						

							

								
Excellency,

	I have the honour to refer to the Convention between the Republic of Korea and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Tokyo on the 8th day of October 1998 (hereinafter referred to as "the Convention") and to the Exchange of Notes of the same date between the two Governments concerning paragraph 3 of Article 23 of the Convention (hereinafter referred to as "the Exchange of Notes").

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　本長官は、更に、交換公文に基づく取極に代わる次の取極を大韓民国政府に代わって提案する光栄を有します。

							

						

						

							

								
	I have further the honour to propose on behalf of the Government of the Republic of Korea the following arrangement to replace the arrangement effected by the Exchange of Notes:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  １　大韓民国の租税に関する法令の次の各条項に定める措置は、条約第二十三条３に規定する「韓国の経済開発を促進するための特別の奨励措置」である。

							

						

						

							

								
1.	The measures set forth in the following articles and paragraphs of Korean taxation laws are "the special incentive measures designed to promote economic development in Korea" referred to in paragraph 3 of Article 23 of the Convention:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (a)　千九百九十八年の租税特例制限法（法律第五千五百八十四号）（以下「千九百九十八年の租税特例制限法」という。）

							

						

						

							

								
(a)	Special Tax Treatment Control Act, Law No. 5584, 1998 (hereinafter referred to as "the Special Tax Treatment Control Act of 1998")

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅰ)　第二十条第一項及び第二項―公共借款契約から生ずる所得に対する所得税又は法人税の軽減又は免除

							

						

						

							

								
(i) Paragraphs 1 and 2 of Article 20 -- relating to reduction and exemption from income tax or corporation tax on the income derived from a public loan contract;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅱ)　第二十一条第一項から第三項まで―国際金融取引から生ずる所得及び譲渡収益に対する所得税又は法人税の免除

							

						

						

							

								
(ii) Paragraphs 1, 2 and 3 of Article 21 -- relating to exemption from income tax or corporation tax on the income and capital gains from international financial transactions; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅲ)　附則第九条（同条に含まれる規定のうち千九百九十八年の租税減免規制法（法律第五千五百三十四号）（以下「千九百九十八年の租税減免規制法」という。）及び千九百九十八年の公共借款導入管理法（法律第五千五百五十一号）（以下「千九百九十八年の公共借款導入管理法」という。）に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）―千九百九十八年の租税減免規制法及び千九百九十八年の公共借款導入管理法の関連する規定に従って認められた所得税又は法人税の軽減又は免除に関する経過規定

							

						

						

							

								
(iii) Article 9 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Tax Reduction and Exemption Control Act, Law No. 5534, 1998 (hereinafter referred to as "the Tax Reduction and Exemption Control Act of 1998") and the Public Loan Inducement and Management Act, Law No. 5551, 1998 (hereinafter referred to as "the Public Loan Inducement and Management Act of 1998")) -- relating to the transitional measures concerning reduction and exemption from income tax or corporation tax granted in accordance with the relevant provisions of the Tax Reduction and Exemption Control Act of 1998 and the Public Loan Inducement and Management Act of 1998.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (b)　千九百九十九年の租税特例制限法（法律第五千九百八十二号）（以下「千九百九十九年の租税特例制限法」という。）

							

						

						

							

								
(b)	Special Tax Treatment Control Act, Law No. 5982, 1999 (hereinafter referred to as "the Special Tax Treatment Control Act of 1999")

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅰ)　第百二十一条の二第一項から第三項まで―外国人投資企業又は外国投資家の所得に対する所得税又は法人税の軽減又は免除

							

						

						

							

								
(i) Paragraphs 1, 2 and 3 of Article 121-2 -- relating to reduction and exemption from income tax or corporation tax on the income of a foreign invested enterprise or foreign investor;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅱ)　第百二十一条の四第一項―外国人投資企業が増資する場合の所得税又は法人税の軽減又は免除

							

						

						

							

								
(ii) Paragraph 1 of Article 121-4 -- relating to reduction and exemption from income tax or corporation tax in case where a foreign invested enterprise increases its capital;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅲ)　第百二十一条の六第一項―技術導入契約から生ずる所得に対する所得税又は法人税の免除

							

						

						

							

								
(iii) Paragraph 1 of Article 121-6 -- relating to exemption from income tax or corporation tax on the income derived from a technological inducement contract; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (ⅳ)　附則第五条（同条に含まれる規定のうち千九百九十八年の外国人投資促進法（法律第五千五百五十九号）（以下「千九百九十八年の外国人投資促進法」という。）に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）―千九百九十八年の外国人投資促進法の関連する規定に従って認められた所得税又は法人税の軽減又は免除に関する経過規定

							

						

						

							

								
(iv) Article 5 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Investment Promotion Act, Law No. 5559, 1998 (hereinafter referred to as "the Foreign Investment Promotion Act of 1998")) -- relating to the transitional measures concerning reduction and exemption from income tax or corporation tax granted in accordance with the relevant provisions of the Foreign Investment Promotion Act of 1998.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  ２　この取極は、次に関して効力を有する。

							

						

						

							

								
2.	The present arrangement shall be effective:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (1)　千九百九十八年の租税特例制限法及び千九百九十九年の租税特例制限法に基づいて軽減され若しくは免除された又は軽減され若しくは免除される所得税又は法人税

							

						

						

							

								
	(1)	in respect of such income tax or corporation tax as has been or may be reduced or exempted under the Special Tax Treatment Control Act of 1998 and the Special Tax Treatment Control Act of 1999; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
    (2)　大韓民国の租税に関する法令の次の各条項に基づいて軽減され若しくは免除された又は軽減され若しくは免除される所得税又は法人税（同条項に含まれる規定のうち１にいう千九百九十八年の租税特例制限法及び千九百九十九年の租税特例制限法に基づく所得税又は法人税の軽減又は免除に相当する部分に限る。）

							

						

						

							

								
	(2)	in respect of such income tax or corporation tax as has been or may be reduced or exempted under the following articles and paragraphs of Korean taxation laws (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Special Tax Treatment Control Act of 1998 and the Special Tax Treatment Control Act of 1999 as stated in paragraph 1 above):

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (a)　千九百八十三年の外資導入法（法律第三千六百九十一号）

							

						

						

							

								
(a)	Foreign Capital Inducement Law, Law No. 3691, 1983

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第一項、第二項及び第三項

							

						

						

							

								
(i) Paragraphs 1, 2(1) and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十四条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 24;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　第二十八条第一項及び第二項

							

						

						

							

								
(iv) Paragraphs 1 and 2 of Article 28; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅴ)　附則第四条（同条に含まれる規定のうち千九百六十六年の外資導入法（法律第千八百二号）に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）

							

						

						

							

								
(v) Article 4 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Capital Inducement Law, Law No. 1802, 1966).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (b)　千九百九十七年の外国投資・外国資本導入法（法律第五千二百五十六号）

							

						

						

							

								
(b)	Foreign Investment and Foreign Capital Inducement Act, Law No. 5256, 1997

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第一項から第三項まで

							

						

						

							

								
(i) Paragraphs 1, 2 and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十四条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 24; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　第二十八条第一項及び第二項

							

						

						

							

								
(iv) Paragraphs 1 and 2 of Article 28.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (c)　千九百九十八年の租税減免規制法の第九十四条第一項から第三項まで

							

						

						

							

								
(c)	Paragraphs 1, 2 and 3 of Article 94 of the Tax Reduction and Exemption Control Act of 1998

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (d)　千九百九十八年の外国投資・外国資本導入法（法律第五千五百三十八号）（以下「千九百九十八年の外国投資・外国資本導入法」という。）

							

						

						

							

								
(d)	Foreign Investment and Foreign Capital Inducement Act, Law No. 5538, 1998 (hereinafter referred to as "the Foreign Investment and Foreign Capital Inducement Act of 1998")

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第十四条第一項から第三項まで

							

						

						

							

								
(i) Paragraphs 1, 2 and 3 of Article 14;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十六条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 16;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十四条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 24; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　第二十八条第一項及び第二項

							

						

						

							

								
(iv) Paragraphs 1 and 2 of Article 28.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (e)　千九百九十八年の公共借款導入管理法

							

						

						

							

								
(e)	The Public Loan Inducement and Management Act of 1998

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第八条第一項及び第二項

							

						

						

							

								
(i) Paragraphs 1 and 2 of Article 8; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　附則第五条（同条に含まれる規定のうち千九百九十八年の外国投資・外国資本導入法に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）

							

						

						

							

								
(ii) Article 5 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Investment and Foreign Capital Inducement Act of 1998).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
      (f)　千九百九十八年の外国人投資促進法

							

						

						

							

								
	(f)	The Foreign Investment Promotion Act of 1998

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅰ)　第九条第一項から第三項まで

							

						

						

							

								
(i) Paragraphs 1, 2 and 3 of Article 9;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅱ)　第十一条第一項

							

						

						

							

								
(ii) Paragraph 1 of Article 11;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅲ)　第二十六条第一項

							

						

						

							

								
(iii) Paragraph 1 of Article 26; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
        (ⅳ)　附則第五条（同条に含まれる規定のうち千九百九十八年の外国投資・外国資本導入法に基づく所得税又は法人税の軽減又は免除に関する部分に限る。）

							

						

						

							

								
(iv) Article 5 of Addenda (only to the extent that the provisions contained therein are relevant to reduction and exemption from income tax or corporation tax under the Foreign Investment and Foreign Capital Inducement Act of 1998).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  ３　交換公文に基づく取極は、この取極が効力を生ずる日に効力を失う。

							

						

						

							

								
3.	The arrangement effected by the Exchange of Notes shall terminate on the date of entry into force of the present arrangement.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　この提案が日本国政府にとって受諾可能であれば、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両政府間の合意を構成し、その合意は閣下の返簡の日に効力を生ずるものとみなします。

							

						

						

							

								
	If this proposal is acceptable to the Government of Japan, 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 which will enter into force on the date of Your Excellency's reply.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　本長官は、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.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
千九百九十九年十二月二十七日にソウルで 

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国外交通商部長官　洪淳瑛

							

						

						

							

								
(Signed)	Hong Soon-young
Minister of Foreign Affairs
and Trade
of the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国駐在
日本国特命全権大使　小倉和夫閣下

							

						

						

							

								
His Excellency
Mr. Kazuo Ogura
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（日本側書簡）

							

						

						

							

								
(Japanese Note)

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								

							

						

						

							

								
Seoul, December 27, 1999

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（訳文）

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
  　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:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（韓国側書簡）

							

						

						

							

								
"(Korean 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、その合意はこの返簡の日に効力を生ずるものとみなすことに同意する光栄を有します。

							

						

						

							

								
	I have further the honour to confirm on behalf of the Government of Japan the foregoing arrangement and to 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.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
千九百九十九年十二月二十七日にソウルで

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国駐在
日本国特命全権大使　小倉和夫

							

						

						

							

								
(Signed)	Kazuo Ogura
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Republic of Korea

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
大韓民国外交通商部長官　洪淳瑛閣下


							

						

						

							

								
His Excellency
Mr. Hong Soon-young
Minister of Foreign Affairs
and Trade
of the Republic of Korea