blishment and and Northern he undersigned
as follows:
d to include, in Article 3 Francisco on in the second administration,
nationals' e nationals of
in
om, shall also
the status of 1948, or who of that Act,
ich the Treaty
s not been so quired by the in lieu thereof er of the said
vessels" does
not apply to tracting Party of a special bas to nullify
rves the right Kingdom as if itory.
provisions of o nationals of ble than that
ment for the asion between
ige the United ited Kingdom, at territory the
same personal allowances, reliefs and reductions for tax purposes as are granted to nationals of the United Kingdom not resident for tax purposes in that territory, and
(b) the provisions of paragraph (6) of Article 8 shall not oblige Japan to accord to nationals and companies of any territory of the United Kingdom treatment with respect to exemption from taxation in Japan more favourable than that accorded in that territory to nationals and companies of Japan.
(8) The provisions of Article 8 shall not be construed as affecting the provisions of the Japanese law under which distributed profits are, in the case of Japanese corporations, taxed at a lower rate than undistributed profits.
(9) With respect to the matter of enjoyment of rights pertaining to land in Japan, the provisions of Article 10 and of paragraph (4) of Article 12 shall not oblige Japan to accord to the nationals and companies of any territory of the United Kingdom, or to companies of Japan more than one half of the interests in which are owned or which are controlled, directly or indirectly, by such nationals and companies, treatment more favourable than that accorded in that territory to nationals and companies of Japan.
(10) The provisions of paragraph (1) of Article 16 shall not preclude either Contracting Party from imposing a countervailing or anti-dumping duty in the circumstances and subject to the conditions laid down in the provisions of the General Agreement on Tariffs and Trade which govern the imposition of such duty in relation to the trade of contracting parties to that Agreement.
(11) The provisions of paragraph (2) of Article 16 shall not preclude Japan from treating fish, whales and other natural produce of the sea taken by vessels of the United Kingdom within the territory of any other foreign country, and products produced or manufactured at
produced or manufactured at sea therefrom, as products originating in the territory of that foreign country.
(12) The provisions of Articles 17 and 23 shall not prevent the United Kingdom from requiring, as a condition of permitting
(a) the exportation of any product from any of its territories, or
(b) the transit through any of its territories of any product exported from
the Sterling Area,
satisfactory evidence that payment for such product has been or will be made in accordance with any exchange control regulations in force in that territory.
(13) The permits referred to in paragraph (5) of Article 20 will be issued on a basis no more restrictive than that on which they were issued on the date of signature of the Treaty.
(14) With reference to paragraph (3) of Article 29, a Contracting Party shall, before entering into any customs union, free trade area or agreement designed to lead thereto, inform the other of its plans in so far as they are relevant to the Treaty and give adequate opportunity for consultation about
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