General definitions

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..... including the seabed and sub-soil thereof, over which Japan has jurisdiction in accordance with international law and in which the laws relating to Japanese tax are in force; (b) the term "India" means the territory of India including the territorial sea and any other maritime zone in which India has sovereign rights according to the Indian law and in accordance with international law; (c) t .....

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..... reated or organised under the laws of Japan and all organizations without juridical personality treated for the purposes of Japan and all organizations without juridical personality treated for the purposes of Japanese tax as juridical persons created or organized under the laws of Japan; (2) in respect of India : (a) all individuals possessing the nationality of India; (b) all legal persons .....

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