The Ministry of Finance confirmed the 2024 tax treaty with Ukraine will take effect on 1 August 2025. 

Japan’s Ministry of Finance announced on 2 July 2025 that the 2024 tax treaty and protocol with Ukraine will come into effect on 1 August 2025.

The treaty, signed on 19 February 2024, is designed to eliminate double taxation and prevent tax evasion. In Japan, the treaty applies from 1 January 2026 for taxes based on a taxable year, as well as for taxes not based on a taxable year.

In Ukraine, it applies from 1 January 2026 for withholding taxes and for other taxes from taxable periods starting on or after 1 January 2026. Provisions related to the exchange of information and assistance in tax collection will take effect from 1 August 2025.

Earlier, Japan’s upper house of parliament (House of Councillors) approved the new income tax treaty with Ukraine on 23 April 2025.