Artikel 2

1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of any property and taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to which this Convention shall apply are:
a) in the case of Japan: (i) the income tax (Shotokuzei);
(ii) the corporation tax (Hojinzei); and
(iii) the local inhabitant taxes (Juminzei) (hereinafter referred to as “Japanese tax”); and
(i) the income tax (Shotokuzei);
(ii) the corporation tax (Hojinzei); and
(iii) the local inhabitant taxes (Juminzei)
b) in the case of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet); and
(iv) the dividend tax (de dividendbelasting) (hereinafter referred to as “Netherlands tax”).
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet); and
(iv) the dividend tax (de dividendbelasting)
4. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws, within a reasonable period of time after such changes.