(a) the Investment Incentives Act (Republic Act No.

5186), the Export Incentives Act (Republic Act

No. 6135), the Investment Incentives Program for
the Tourism Industry (Presidential Decree No.
535) or the Agricultural Investment Incentives
Act (Presidential Decree No. 1159) so far as it
was in force on, and has not been modified since,
the date of signature of this Convention, or has
been modified only in minor respects so as not to
affect its general character; or

(b) any other enactment adopted by the Philippines in

pursuance of its programme of economic
development which may be determined by mutual
agreement between the Governments of the two
Contracting States.

Article 25
(1) Where a person considers that the actions of one or
both of the Contracting States result or will result for
him in taxation not in accordance with the provisions of
this Convention, he may, irrespective of the remedies
provided by the laws of those Contracting States, present
his case to the competent authority of the Contracting
State of which he is a resident or, if his case comes under
paragraph (1) of Article 24, to that of the Contracting
State of which he is a national. The case must be
presented within three years from the first notification of
the action resulting in taxation not in accordance with the
provisions of this Convention.

(2) The competent authority shall endeavour, if the

objection appears to it to be justified and if it is not
itself able to arrive at a satisfactory solution, to
resolve the case by mutual agreement with the competent
authority of the other Contracting State, with a view to
the avoidance of taxation which is not in accordance with
the provisions of this Convention.
(3) The competent authorities of the Contracting States
shall endeavour to resolve by mutual agreement any
difficulties or doubts arising as to the interpretation or
application of this Convention. They may also consult
together for the elimination of double taxation in cases
not provided for in this Convention relating to the taxes
which are the subject of this Convention.
(4) The competent authorities of the Contracting States
may communicate with each other directly for the purpose of
reaching an agreement in the sense of the preceding
paragraphs.

Article 26

(1) The competent authorities of the Contracting States

shall exchange such information as is necessary for
carrying out the provisions of this Convention or for the
prevention of fiscal evasion or for the administration of
statutory provisions against tax avoidance in relation to
the taxes which are the subject of this Convention. Any
information so exchanged shall be treated as secret and
shall not be disclosed to any persons or authorities other
than those, including a court, concerned with the
assessment and collection of those taxes or the
determination of appeals in relation thereto and the
persons with respect to whom the information relates.

(2) In no case shall the provisions of the preceding

paragraph be construed so as to impose on a Contracting
State the obligation:

(a) to carry out administrative measures at variance

with the laws and the administrative practice of
that or of the other Contracting State;

(b) to supply information which is not obtainable

under the laws or in the normal course of the
administration of that or of the other
Contracting State;

(c) to supply information which would disclose any

trade, business, industrial, commercial or
professional secret or trade process, or
information, the disclosure of which would be
contrary to public policy.
Article 27

Nothing in this Convention shall affect the fiscal

privileges of diplomatic agents or consular officers under
the general rules of international law or under the
provisions of special agreements.
 Article 28

Nothing in this Convention shall be construed as

depriving the Philippines of the right to tax its own
citizens who are residents of Japan in accordance with the
laws of the Philippines, but Japan shall not be bound to
give credit for such tax.

Article 29

(1) This Convention shall be ratified by the Contracting

States in accordance with their respective constitutional
and legal requirements and the instruments of ratification
shall be exchanged at Manila as soon as possible.

(2) This Convention shall enter into force on the

thirtieth day after the date of the exchange of instruments
of ratification and shall have effect:
(a) in Japan:

in respect of income for any taxable year

beginning on or after the first day of January of
the calendar year next following that in which
the exchange of instruments of ratification takes
place;

(b) in the Philippines;

(i) in respect of tax withheld at the source on

amounts paid on or after the first day of
January of the calendar year next following
that in which the exchange of instruments of
ratification takes place;

(ii) in respect of other taxes for any taxable

year beginning on or after the first day of
January of the calendar year next following
that in which the exchange of instruments of
ratification takes place.

Article 30

This Convention shall continue in effect indefinitely

but either of the Contracting States may, on or before the
thirtieth day of June in any calendar year beginning after
the expiration of a period of three years from the date of
its entry into force, give to the other Contracting State,
through diplomatic channel, written notice of termination
and, in such event, this Convention shall cease to be
effective: