Artikel 21 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 21 A professor or teacher who makes a temporary visit to a country for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution and who is, or immediately before such visit was, a resident of the other country shall be exempt from tax of the first-mentioned country in respect of remuneration for such teaching.