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1. The Convention, therefore, will enter into force on July 23, 2021 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:

• (a) 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 January 1, 2022; and
• (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2022.
• (b) in Georgia:
• (i) with respect to taxes withheld at source, to income derived on or after January 1, 2022; and
• (ii) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after January 1, 2022.

2. The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from July 23, 2021 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
3. The Convention will replace the current Tax 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) which entered into force in 1986. It is expected that, while eliminating double taxation and preventing international tax evasion and tax avoidance, the Convention promotes further mutual investments and economic exchanges between the two countries.

[Note] The Convention will not affect the application of the current Tax 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) between Japan and some of the former Soviet Union countries other than Georgia.

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