Artikel 9 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 9 1 Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a country shall be taxable only in that country. 2 In respect of the operation of ships or aircraft in international traffic carried on by an enterprise of a country, that enterprise, if an enterprise of the Netherlands, shall also be exempt from the enterprise tax in Japan and, if an enterprise of Japan, shall also be exempt from any tax similar to the enterprise tax in Japan which may hereafter be imposed in the Netherlands. 3 This Convention shall not be construed to affect the arrangement between the Netherlands and Japan providing for relief from double taxation on shipping profits effected by the exchange of notes dated January 26, 1933.