Article 3 - General definitions - Japan

ARTICLE 3 1. For the purposes of this Convention, unless the context otherwise requires: (a) the term Japan , when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has jurisdiction in accordance with international law and in which the laws relating to Japanese tax are in force; (b) the term India means the territory of India including the territorial sea and any other maritime zone in which India has sovereign rights according to the Indian law and in accordance with international law; (c) the terms a Contracting State and the other Contracting State mean Japan or India, as the context requires; (d) the term tax means Japanese tax or Indian tax, as the context requires; (e) the term person includes an individual, a company and any other body of persons; (f) the term company means anybody corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term nationals means: (i) in respect of Japan: all individuals possessing the nationality of Japan and all juridical persons created or organized under the laws of Japan and all organizations without juridical personality treated for the purposes of Japanese tax as juridical persons created or organized under the laws of Japan; (ii) in respect of India: (aa) all individuals possessing the nationality of India; (bb) ll legal persons, partnerships and associations deriving their status as such from the laws in force in India; (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; and (j) the term competent authority means: (i) in Japan, the Minister of Finance or his authorized representative; (ii) in India, the Central Government in the Ministry of Finance, Department of Revenue, or their authorized representative. 2. As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Convention applies.