Artikel 6 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 6 Where under any provision of this Convention income is relieved from tax in a country and, under the laws in force in the other country, an individual, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other country and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned country shall apply only to so much of the income as is remitted to or received in that other country.