The tax treaty between Japan and Armenia entered into force on December 20, 2025, Japan’s Ministry of Finance has announced.
The tax treaty was signed on December 26, 2024, and thereafter reached the implementation stage following the exchange of diplomatic notes between the two governments.
Provisions relating to taxes on income will apply to taxable years beginning on or after January 1, 2026, while provisions covering taxes not levied on a taxable-year basis will apply to taxes imposed on or after that date.
Measures on the exchange of information and assistance in tax collection will take effect from the date the convention enters into force, irrespective of the tax year concerned.
The tax treaty also provides for the possibility of arbitration under the mutual agreement procedure, subject to terms to be agreed through a further exchange of diplomatic notes.
According to the Ministry, the convention is intended to strengthen economic relations between the two countries and does not affect Japan’s existing tax treaty arrangements with countries formerly part of the Soviet Union.