The new protocol amending the income and capital tax treaty of 3 March 1995 betweenFrance and Japananuary 2007 entered into force on 1 December 2007 (Decree 2007-1675 of 23 November 2007 published in the Official Journal No 277 of 29 November 2007). The protocol will generally apply from 1 January 2008. France ratified the new protocol, by way of Law 2007-1484 of 18 October 2007, pu…