Artikel 22 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 22 Payments received for the purpose of his maintenance, education or training by a student or business apprentice who is present in a country solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other country, shall be exempt from tax of the first-mentioned country, provided that such payments are made to him from outside that first-mentioned country.