Artikel 3 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 3 1 In this Convention, unless the context otherwise requires: (a) the term “Japan”, when used in a geographical sense, means all the territory in which the laws relating to Japanese tax are in force; (b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe; (c) the terms “a country” and “the other country” mean Japan or the Netherlands, as the context requires; (d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; (e) the term “person” means an individual or a company; (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms “enterprise of a country” and “enterprise of the other country” mean respectively an enterprise carried on by a resident of a country and an enterprise carried on by a resident of the other country; (h) the term “competent authority” in relation to a country means the Minister of Finance of that country or his authorized representative. 2 As regards the application of this Convention in a country any term not otherwise defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the laws of that country relating to the taxes to which this Convention applies.