Japan

Japan has exchange of information relationships with 79 jurisdictions through 68 DTCs and 11 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Fiji DTC  4 Sep 1962  1962-09-04 23 Apr 1963  1963-04-23 Unreviewed No
Kazakhstan DTC  19 Dec 2008  2008-12-19 30 Dec 2009  2009-12-30 No Yes
Philippines DTC  13 Feb 1980  1980-02-13 20 Jul 1980  1980-07-20 Yes No
Hungary DTC  13 Feb 1980  1980-02-13 1 Jan 1981  1981-01-01 Yes No
Kuwait DTC  17 Feb 2010  2010-02-17 14 Jun 2013  2013-06-14 Unreviewed Yes
Romania DTC  12 Feb 1976  1976-02-12 9 Apr 1978  1978-04-09 Yes No
United Kingdom DTC  2 Feb 2006  2006-02-02 12 Oct 2006  2006-10-12 Yes Yes
Brunei Darussalam DTC  20 Jan 2009  2009-01-20 19 Dec 2009  2009-12-19 Yes Yes
Denmark DTC  3 Feb 1968  1968-02-03 26 Jul 1968  1968-07-26 Yes No
Turkmenistan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Armenia DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Panama TIEA  25 Aug 2016  2016-08-25 3 Dec 2017  2017-12-03 Unreviewed Yes
Guernsey TIEA  6 Dec 2011  2011-12-06 23 Aug 2013  2013-08-23 Yes Yes
Slovenia DTC  30 Sep 2016  2016-09-30 not yet in force  1900-01-01 Unreviewed Yes
Portugal DTC  19 Dec 2011  2011-12-19 28 Jul 2013  2013-07-28 Yes Yes
Switzerland DTC  19 Jan 1971  1971-01-19 26 Dec 1971  1971-12-26 No Yes
Bermuda TIEA  1 Feb 2010  2010-02-01 1 Aug 2010  2010-08-01 Yes Yes
Qatar DTC  20 Feb 2015  2015-02-20 30 Dec 2015  2015-12-30 Unreviewed Yes
United States DTC  6 Nov 2003  2003-11-06 30 Mar 2004  2004-03-30 Yes No
South Africa DTC  7 Mar 1997  1997-03-07 5 Nov 1997  1997-11-05 Yes No
Moldova, Republic of DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Liechtenstein TIEA  5 Jul 2012  2012-07-05 29 Dec 2012  2012-12-29 Yes Yes
Belgium DTC  28 Mar 1968  1968-03-28 16 Apr 1970  1970-04-16 Yes No
Netherlands DTC  25 Aug 2010  2010-08-25 29 Dec 2011  2011-12-29 Yes Yes
Saudi Arabia DTC  15 Nov 2010  2010-11-15 not yet in force  1900-01-01 Yes Yes
Russian Federation DTC  18 Jan 1986  1986-01-18 1 Jan 1987  1987-01-01 No No
Bahamas, The TIEA  27 Jan 2011  2011-01-27 25 Aug 2011  2011-08-25 Yes Yes
Slovakia DTC  11 Oct 1977  1977-10-11 25 Nov 1978  1978-11-25 Yes No
Mexico DTC  9 Apr 1996  1996-04-09 6 Nov 1996  1996-11-06 Yes No
Israel DTC  8 Mar 1993  1993-03-08 24 Dec 1993  1993-12-24 Yes No
Luxembourg DTC  5 Mar 1992  1992-03-05 27 Dec 1992  1992-12-27 Yes Yes
Brazil DTC  24 Jan 1967  1967-01-24 31 Dec 1967  1967-12-31 No No
Virgin Islands, British TIEA  18 Jun 2014  2014-06-18 11 Oct 2014  2014-10-11 Unreviewed Yes
Belarus DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Poland DTC  20 Feb 1980  1980-02-20 23 Dec 1982  1982-12-23 Yes No
Viet nam DTC  24 Oct 1995  1995-10-24 31 Dec 1995  1995-12-31 Unreviewed No
Canada DTC  7 May 1986  1986-05-07 14 Nov 1987  1987-11-14 Yes No
Thailand DTC  7 Apr 1990  1990-04-07 31 Aug 1990  1990-08-31 Unreviewed No
Egypt DTC  3 Sep 1968  1968-09-03 6 Aug 1969  1969-08-06 Unreviewed No
Kyrgyzstan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Indonesia DTC  3 Mar 1982  1982-03-03 31 Dec 1982  1982-12-31 Yes No
Bulgaria DTC  7 Mar 1991  1991-03-07 9 Aug 1991  1991-08-09 No No
New Zealand DTC  10 Dec 2012  2012-12-10 25 Oct 2013  2013-10-25 Yes Yes
Singapore DTC  9 Apr 1994  1994-04-09 28 Apr 1995  1995-04-28 Yes Yes
Tajikistan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Czech Republic DTC  11 Oct 1977  1977-10-11 25 Nov 1978  1978-11-25 Yes No
Ukraine DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Yes No
Georgia DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Yes No
Jersey TIEA  2 Dec 2011  2011-12-02 30 Aug 2013  2013-08-30 Yes Yes
Germany DTC  22 Apr 1966  1966-04-22 9 Jun 1967  1967-06-09 No No
Bangladesh DTC  28 Feb 1991  1991-02-28 15 Jun 1991  1991-06-15 Unreviewed No
Malaysia DTC  19 Mar 1999  1999-03-19 31 Dec 1999  1999-12-31 Yes Yes
Italy DTC  20 Mar 1969  1969-03-20 17 Mar 1973  1973-03-17 Yes No
Zambia DTC  19 Feb 1970  1970-02-19 23 Jan 1971  1971-01-23 Unreviewed No
Pakistan DTC  23 Jan 2008  2008-01-23 9 Nov 2008  2008-11-09 Yes No
France DTC  11 Jan 2007  2007-01-11 1 Dec 2007  2007-12-01 Yes Yes
Sweden DTC  19 Feb 1999  1999-02-19 25 Dec 1999  1999-12-25 Yes Yes
Australia DTC  31 Jan 2008  2008-01-31 3 Dec 2008  2008-12-03 Yes Yes
Cayman Islands TIEA  7 Feb 2011  2011-02-07 13 Nov 2011  2011-11-13 Yes Yes
Finland DTC  4 Mar 1991  1991-03-04 28 Dec 1991  1991-12-28 Yes No
Oman DTC  9 Jan 2014  2014-01-09 1 Sep 2014  2014-09-01 Unreviewed Yes
China DTC  6 Sep 1983  1983-09-06 26 Jun 1984  1984-06-26 Yes No
Sri Lanka DTC  12 Dec 1967  1967-12-12 22 Sep 1968  1968-09-22 Unreviewed No
Ireland DTC  18 Jan 1974  1974-01-18 4 Dec 1974  1974-12-04 Yes No
Turkey DTC  8 Mar 1993  1993-03-08 28 Dec 1994  1994-12-28 Yes No
India DTC  7 Mar 1989  1989-03-07 29 Dec 1989  1989-12-29 Yes No
Hong Kong, China DTC  9 Nov 2010  2010-11-09 14 Aug 2011  2011-08-14 Yes Yes
Macao, China TIEA  13 Mar 2014  2014-03-13 22 May 2014  2014-05-22 Unreviewed Yes
Chile DTC  21 Jan 2016  2016-01-21 28 Dec 2016  2016-12-28 Unreviewed Yes
Samoa TIEA  4 Jun 2013  2013-06-04 6 Jul 2013  2013-07-06 Unreviewed Yes
Austria DTC  20 Dec 1961  1961-12-20 4 Apr 1963  1963-04-04 No No
Spain DTC  13 Feb 1974  1974-02-13 20 Nov 1974  1974-11-20 Yes No
Norway DTC  4 Mar 1992  1992-03-04 16 Dec 1992  1992-12-16 Yes No
Korea, Republic of DTC  8 Oct 1998  1998-10-08 22 Nov 1999  1999-11-22 Yes No
Azerbaijan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Yes No
Isle of Man TIEA  21 Jun 2011  2011-06-21 1 Sep 2011  2011-09-01 Yes Yes
Uzbekistan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
Latvia DTC  18 Jan 2017  2017-01-18 not yet in force  1900-01-01 Unreviewed Yes
United Arab Emirates DTC  2 May 2013  2013-05-02 24 Dec 2014  2014-12-24 Yes Yes