The income tax treaty and protocol between Australia and Japan, signed on 31 January 2008, will enter into force on 3 December 2008. In Japan, the treaty generally applies from 1 January 2009; in Australia it applies from 1 January 2009 with respect to withholding tax on income that is derived by a resident of Japan and 1 July 2009 for other taxes. From these dates, the new treaty …