ARTICLE 30 （新日米租税条約第30条）
1. This Convention shall be subject to ratification, and the instruments of ratification shall be exchanged as soon
as possible. It shall enter into force on the date of the exchange of instruments of ratification.
2. This Convention shall be applicable:
(a) in Japan:
(i) with respect to taxes withheld at source:
(aa) for amounts taxable on or after July 1 of the calendar year in which the Convention enters into force, if the
Convention enters into force before April 1 of a calendar year; or
(bb) for amounts taxable on or after January 1 of the calendar year next followingthe year in which the Convention enters into force, if the Convention enters into force after March 31 of a calendar year; and
(ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after January 1 of the calendar year next following that in which the Convention enters into force; and
(b) in the United States:
(i) with respect to taxes withheld at source:
(aa) for amounts paid or credited on or after July 1 of the calendar year in which the Convention enters into force,
if the Convention enters into force before April 1 of a calendar year; or
(bb) for amounts paid or credited on or after January 1 of the calendar year next following the date on which the Convention enters into force, if the Convention enters into force after March 31 of a calendar year; and
(ii) with respect to other taxes, for taxable periods beginning on or after January 1 of the calendar year next following the date on which the Convention enters into force.
3. Notwithstanding the entry into force of this Convention, an individual who was entitled to the benefits of Article 19 or 20 of the Convention between Japan and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed on March 8, 1971 (hereinafter referred to as “the prior Convention”) at the time of the entry into force of this Convention shall continue to be entitled to such benefits until such time as the individual would cease to be entitled to such benefits if the prior Convention remained in force.
4. The prior Convention shall cease to have effect in relation to any tax from the date on which this Convention has effect in relation to that tax in accordance with paragraphs 1 and 2. Notwithstanding the preceding provisions of this paragraph, where any person entitled to benefits under the prior Convention would have been entitled to greater benefits thereunder than under this Convention, the prior Convention shall, at the election of such person, continue to have effect in its entirety for the period of twelve months from the date on which the provisions of this Convention otherwise would have effect under paragraph 2. The prior Convention shall terminate on the last date on which it has effect in relation to any tax in accordance with the preceding provisions of this paragraph.