Artikel 2 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 2 1 The taxes which are the subject of this Convention are: (a) In Japan: (i) the income tax; (ii) the corporation tax; and (iii) the local inhabitant taxes (hereinafter referred to as “Japanese tax”). (b) In the Netherlands: (i) the income tax; (ii) the wages tax; (iii) the company tax; and (iv) the dividend tax (hereinafter referred to as “Netherlands tax”). 2 This Convention shall also apply to any other taxes of a character substantially similar to those referred to in the preceding paragraph and introduced by either country or by a political subdivision or a local authority thereof after the date of signature of this Convention.