Status Of Forces Agreement With Japan

2. Ships and aircraft referred to in paragraph 1, U.S. government vehicles, including armour and members of the United States armed forces, the civilian component and their members, have access and movement between the United States armed forces and between those facilities and territories, as well as between Ports or Airports in Japan. Access and transportation between U.S. military vehicles must be free of tolls and other charges between U.S. facilities and territories. 2. Members of the United States Armed Forces, the civilian component and their relatives are not required to pay Japanese taxes to the Government of Japan or any other taxing body obtained because of their performance with the United States Armed Forces or their employment, employment or Article XV organizations. The provisions of this section do not exempt these individuals from paying Japanese taxes on income from Japanese sources, nor do they exempt U.S.

citizens who, for U.S. income tax, require Japanese residence to pay Japanese income tax. The periods during which these persons were in Japan solely because of their members of the United States armed forces, the civilian component or their relatives are not considered periods of residence or residence in Japan for the purposes of Japan`s taxation. 1. This agreement is approved by the United States and Japan in accordance with their legal procedures and mentions are exchanged with such authorization. If the legal status of troops under the RAA leads to greater stability, reciprocal visits by the SDF and the Australian Army should be more frequent. The United States may establish and operate U.S. military post offices in facilities and territories used by U.S. forces for the use of U.S. military personnel, the civilian component and their relatives for mail transfer between U.S. military post offices in Japan and between those military post offices and other U.S.

post offices. (d) vehicles and objects of the United States armed forces seized by the Customs Authorities of the Government of Japan in connection with an infringement against their customs or tax laws or regulations are handed over to the competent authorities of the force concerned. 4. (a) Where facilities and territories are temporarily unused by the United States armed forces, the Japanese government may temporarily use Japanese nationals from those facilities and territories, provided that it is agreed between the two governments, through the Joint Committee, that such use would not infringe the purposes for which the facilities and territories are normally used by the United States armed forces. 3. Vehicles belonging to individuals belonging to members of the US armed forces, civilians and their relatives carry Japanese license plates that must be purchased under the same conditions as Japanese nationals.