General definitions

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..... ed 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 Stat .....

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..... ons 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 .....

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