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Article 2 - Taxes covered - JapanExtract Article 2 1. The taxes which are the subject of this Convention are : (a) in Japan : (i) the income-tax; and (ii) the corporation-tax (hereinafter referred to as "Japanese-tax"); (b) in India : the income-tax including any surcharge thereon (hereinafter referred to as "Indian tax"). 2. This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
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