海運業所得に対する課税相互免除に関する交換公文

海運業所得に対する課税相互免除に関する交換公文

EXCHANGE OF NOTES CONCERNING RECIPROCAL EXEMPTION FROM TAXATION OF INCOME ACCRUING FROM THE BUSINESS OF SHIPPING.

　オランダ特命全権公使から外務大臣にあてた書簡

　Tokyo, January 26, 1933.

　書簡をもつて啓上いたします。本使は、本国政府からの訓令に基き、海運業から生ずる所得及び純益に対しオランダと日本国との間において相互に課税を免除することに関して、次のとおり閣下に通報する光栄を有します。

　Monsieur le Comte, 
Regarding the reciprocal exemption, as between the Netherlands and Japan, from taxation of incomes and net profits accruing from the business of shipping, I have the honour, under instructions from my Government, to inform you as follows:

1　オランダ政府は、相互主義を条件として、日本国に住所を有する日本国臣民又は日本国に主たる事務所を有する会社が日本国に船籍港を有する船舶をもつて営む海運業から生ずるすべての所得及び純益に対して、オランダで課されるべき租税を免除するため、オランダの関係法令に従つて、必要な措置を執ることを宣言する。この免除は、個人の所得及び純益のうち千九百三十三年一月一日以後に課税されるべきものならびに会社の所得及び純益のうち千九百三十二年七月一日以後に終る決算年度中に得られたものに適用するものとする。

1. The Netherlands Government declare that they will take the necessary steps in conformity with the Netherlands laws and ordinances concerned to exempt, upon condition of reciprocity, from taxes chargeable in the Netherlands, all incomes and net profits which accrue from the business of shipping carried on by Japanese subjects resident in Japan or by companies whose principal offices are in Japan, by means of ships whose port of registry is in Japan. It is understood that this exemption shall be applied to such of the incomes and net profits of individuals as will be taxable on and after the 1st day of January 1933 and to such of the incomes and net profits of companies as are or will be made during bookyears ending on the 1st day of July 1932 or thereafter.

2　この書簡中の「オランダ」及び「日本国」の語は、それぞれの国の統治の下にあるすべての地域を含む。

2. It is understood that the terms "the Netherlands" and "Japan" in the present Note include all regions under the rule of the respective countries.

3　前諸項でいう「海運業」とは、日本国及び(又は)第三国の港とオランダの港との間において、一又は二以上の船舶の所有者が営む事業をいい、また、この定義の適用上、「所有者」の語は、すべての用船者を含む。

3. It is understood that the term "business of shipping", as used in the foregoing, means the business carried on by an owner of a ship or ships between Japanese and/or foreign ports and ports in the Netherlands, and that for the purpose of this definition the term "owner" includes any charterer.

4　1に定める免除が、開係法令の改正又は廃止のためオランダで実施できなくなつたときは、それと同時に、この免除は、直ちに効力を失うものとする。

4. It is understood that if and so soon as such exemption as is prescribed under head 1) ceases to be practicable in the Netherlands because of any amendment .or repeal of the laws and ordinances concerned, the said exemption shall immediately cease to have effect.

　本使は、以上を申し進めるに際し、ここに重ねて閣下に向つて敬意を表します。

　I avail myself of this occasion to renew to Your Excellency, Monsieur le Comte, the assurance of my highest consideration.

　千九百三十三年一月二十六日東京において

　J・C・パブスト(暑名)

　(Signed) J. C. Pabst

　外務大臣　伯爵内田康哉閣下

　His Excellency
Count Yasuya Uchida,
Minister for Foreign Affairs, Tokyo.

　外務大臣からオランダ特命全権公使にあてた書簡

　Tokyo, January 26th 1933.

　書簡をもつて啓上いたします。本大臣は、海運業から生ずる所得及び純益に対し日本国とオランダとの間において相互に課税を免除することに関する千九百三十三年一月二十六日付の閣下の書簡を受領したことを確認し、次のとおり閣下に通報する光栄を有します。

　Monsieur le Ministre, In acknowledgement of the receipt of Your Excellency's Note dated the 26th January, 1933, regarding the reciprocal exemption, as between Japan and the Netherlands, from taxation of incomes and net profits accruing from the business of shipping, I have the honour to inform you as follows:

1　日本国政府は、相互主義を条件として、オランダに住所を有するオランダ臣民又はオランダに主たる事務所を有する会社がオランダに船籍港を有する船舶をもつて営む海運業から生ずるすべての所得及び純益に対して、日本国で課されるべき所得税及び営業収益税を免除するため、千九百二十八年法律第六号によつて改正された千九百二十四年法律第六号及び関係命令に従つて、必要な措置を執ることを宣言する。この免除は、個人の所得及び純益のうち千九百三十三年一月一日以後に課税されるべきものならびに会社の所得及び純益のうち千九百三十二年七月一日以後に終る決算年度中に得られたものに適用するものとする。

1. The Japanese Government declare that they will take the necessary steps in conformity with Law No. 6, 1924, as revised by Law No. 6, 1928, and the ordinances concerned to exempt, upon condition of reciprocity, from income tax and business profits tax chargeable in Japan, all incomes and net profits which accrue from the business of shipping carried on by Netherlands subjects resident in the Netherlands or by companies whose principal offices are in the Netherlands, by means of ships whose port of registry is in the Netherlands. It is understood that this exemption shall be applied to such of the incomes and net profits of individuals as will be taxable on and after the 1st day of January 1933 and to such of the incomes and net profits of companies as are or will be made during bookyears ending on the 1st day of July 1932 or thereafter.

2　この書簡中の「日本国」及び「オランダ」の語は、それぞれの国の統治の下にあるすべての地域を含む。

2. It is understood that the terms "Japan" and "the Netherlands" in the present Note include all regions under the rule of the respective countries.

3　前諸項でいう「海運業」とは、オランダ及び(又は)第三国の港と日本国の港との間において、一又は二以上の船舶の所有者が営む事業をいい、また、この定義の適用上、［所有者」の語は、すべての用船者を合む。

3. It is understood that the term "business of shipping", as used in the foregoing, means the business carried on by an owner of a ship or ships between Netherlands and/or foreign ports and ports in Japan, and that for the purpose of this definition the term "owner" includes any charterer.

4　1に定める免除が、関係法令の改正又は廃止のため日本国で実施できなくなつたときは、それと同時に、この免除は、直ちに効力を失うものとする。

4. It is understood that if and so soon as such exemption as is prescribed under head 1) ceases to be practicable in Japan because of any amendment or repeal of the laws and ordinances concerned, the said exemption shall immediately cease to have effect.

　本大臣は、以上を申し進めるに際し、ここに重ねて閣下に向つて敬意を表します。

　I avail myself of this occasion to renew to Your Excellency, Monsieur 1e Ministre, the assurance of my high consideration;

　千九百三十三年一月二十六日東京において

　外務大臣　伯爵内田康哉(署名)

　(Signed) Count Yasuya Uchida
Minister for Foreign Affairs.

　オランダ特命全権公使　J・C・パブスト閣下

　His Excellency General J.C. Pabst,
Envoy Extraordinary and Minister Plenipotentiary of the Netherlands.