The Japanese Ministry of Finance has announced that the new income and capital gains tax treaty and protocol between Japan and the United Kingdom , signed on 2 February 2006, will enter into force on 12 October 2006. In Japan, the treaty will generally apply from 1 January 2007. In the United Kingdom, it will apply from 1 January 2007 for withholding tax purposes, from 1 April 2007 for…