Article 31 (Termination)

The Convention is to remain in force until terminated by one of the Contracting States in accordance with the provisions of Article 31. Under this article, either Contracting State may terminate the Convention after five years after entry into force; such termination would be accomplished by giving six months written notice of termination through the diplomatic channel.

If such notice of termination is given, the provisions of the Convention with respect to taxes withheld at source will cease to have effect for amounts taxable, in the case of Japan, or paid or credited, in the case of the United States, on or after January 1 of the year following the expiration of the six-month period. With respect to other taxes, the effective date of termination mirrors the rules with respect to entry into force. That is, the Convention will cease to have effect in Japan for income for any taxable year beginning on or after January 1 of the year following the expiration of the six-month period and will cease to have effect in the United States for taxable periods beginning on or after January 1 of the year following the expiration of the six-month period.