Additionally the allied powers recognized Japan as a sovereign nation having the right of individual and collective defense as defined by Article 51 of the Charter of the United Nations (Treaty of Peace with Japan).
Additionally it was established that the allied powers occupation forces would withdraw from Japan within a 90 day period (Treaty of Peace with Japan). However the treaty does not prohibit the presence of a retention force. The security aspect of the treaty also explains that any goods that were given to allied troops by Japan were to be returned within 90 days (Treaty of Peace with Japan).
Political and economic clauses- This aspect of the treaty confirms that any conventions or treaties that Japan had with other nations before would come back into effect unless they contradicted the new treaty (Treaty of Peace with Japan). This reenactment of prewar treaties was to occur within one year of the signing of the San Francisco treaty. Japan also agrees to several other mandates under this section of the treaty (Treaty of Peace with Japan).
Claims and Property- this aspect of the treaty acknowledged Japan's responsibility to pay the allied forces reparations. However it also acknowledges that Japan did not have the resources to sustain its economy and provide the allied forces with reparations at the same time (Treaty of Peace with Japan). As such a compromise was made and Japan was asked to enter into negotiation with the allied powers to provide production, salvaging and other assistance to the allied nations that experienced property or infrastructure damage at the hands of Japanese troops (Treaty of Peace with Japan). This aspect of the treaty also granted allied forces the right to "seize, retain, liquidate or otherwise dispose of all property, rights and interests of Japan and Japanese nationals, (b) persons acting for or on behalf of Japan or Japanese nationals, and - entities owned or controlled by Japan or Japanese nationals (Treaty of Peace with Japan) (Treaty of Peace with Japan)." This chapter of the treaty also establishes parameters for several other issues including copyright laws, court decisions, and claims of debts.
Settlement of disputes- this chapter of the treaty establishes that if any dispute exists between Japan and any of the allied nations related to this treaty that cannot be settled by a special claims tribunal will be settled through the international court of justice) (Treaty of Peace with Japan). In addition Japan and any other nation that is not already subject to the Statute of the International Court of Justice will deposit with the Registrar of the Court, at the time of their respective ratifications of the present Treaty, and in conformity with the resolution of the United Nations Security Council, a general declaration accepting the jurisdiction, without special agreement, of the Court generally in respect to all disputes of the character referred to in this Article) (Treaty of Peace with Japan)."
7. Final Clauses- the last section of the treaty simply list some of the countries that will sign the treaty and the manner in which the treaty will be enacted. The final clause also states that if the treaty has not come into force within a nine-month period any nation which signed it could enacted the treaty between Japan and itself.
Overall the San Francisco treaty was instrumental in ending World War II. In addition the treaty set clear parameters related to the ending of the war and the responsibilities of the Japanese along with the allied nations. This treaty was particularly important to America as it had the largest number of troops of all the allied forces. This treaty was also important for Japan as it laid the foundation for the nation's ability to move on from war and play a vital role in the global economy. Now that we have discussed one of the most important treaties of the twentieth century, let us discuss a more recent treaty between Japan and the United States.
U.S.-Japan Treaty to avoid double taxation and the prevention of fiscal evasion
This particular treaty was signed in 2003 and contains 31 articles. The main purpose behind this treaty is to avoid double taxation and the prevention of fiscal evasion as it relates to income taxes. According to the United States Treasury Department the treaty is applicable to both American and Japanese citizens. The treaty designates that Income derived by a resident of a Contracting State from real property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting State. The term "real property" as used in this Convention shall have the meaning which it has under the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to real property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting real property apply, usufruct of real property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits and other natural resources; ships and aircraft shall not be regarded as real property (Convention between the Government...)."
The treaty also makes clear that the aforementioned statutes should apply to income gained from the letting or direct use of the real property. In addition these regulations apply to the real property of a business organization.
In addition to real property the treaty clearly states that the company profits of a contracting state are only taxable within the contracting state unless the business operates in the other contracting state via a permanent facility. However, the taxes collected must coincide only with the profits derived from the permanent facility located in the other contracting state.
The treaty also explains that profits that are a result of the operating of ships or an aircraft operated by a business of the contracting state is only taxable on the contracting state. This said profit is inclusive of the rental of ships and aircraft. In addition profits resulting from the inland transport of property or passengers within either State will be considered in the same manner as profits derived from the operation of ships or aircraft in international traffic. The treaty also states that the convention applies only to individuals that are residents of either the United States or Japan unless noted otherwise within the treaty.
This particular treaty is important as it relates to U.S.-Japanese relations. It is evident that these regulations make it easier for businesses of both countries to conduct operations in the other nation. For instance an American company can have a facility in Japan and the Japanese government can only tax the company for the profits produced by the Japanese facility.
The purpose of this discussion was to provide information concerning the various treaties that have existed between the United States of America and the Empire of Japan. The research found that each of these treaties has played a pivotal role in solidifying the relationship between America and Japan. The empire of Japan Treaty set the stage for trade between the two countries while the Harris treaty solidified the issue of trade between the nations for a time. However the research indicates that the Harris treaty was controversial from the start and foreign merchants were even assassinated in some cases as a result of the Sonno-Joi movement. Additionally, the San Francisco treaty laid the foundation for the relationship that Japan and America has today and brought about the end of World War II. Lastly the income tax treaty is designed to assist individuals and businesses living or operating a business in both countries so that they will not be subjected to double taxation.
Overall these treaties assisted in the forging of the relationship that now exist between Japan and the United States. Although this relationship has been volatile at various times in the past it is currently rather amicable and Japanese citizen travel frequently and freely to American and likewise American citizens travel freely and frequently to Japan. The relationship has developed overtime through a series of treaties and other agreements that allow both nations to work together towards a common good.
Convention Between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to taxes on Income. Retrieved September 20, 2007 at http://www.ustreas.gov/press/releases/reports/conventionfinal.pdf
EMPIRE of JAPAN TREATY. Kanagawa, March 31, 1854. Retrieved September 20, 2007 at http://web.jjay.cuny.edu/~jobrien/reference/ob25.html
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UN Chronicle. Retrieved September 20, 2007 from: http://www.un.org/Pubs/chronicle/2005/issue3/0305p18.html
Treaty of Peace with Japan. Retrieved September 20, 2007 at http://www.taiwandocuments.org/sanfrancisco01.htm
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