The Japanese Ministry of Finance has announced that the new income and capital gains tax treaty and protocol between Japan and the United Kingdom , signed on 2 February 2006, will enter into force on 12 October 2006. In Japan, the treaty will generally apply from 1 January 2007. In the United Kingdom, it will apply from 1 January 2007 for withholding tax purposes, from 1 April 2007 for corporation tax purposes and from 6 April 2007 for other tax purposes. From these dates, the new treaty will generally replace the current Jpan-UK income tax treaty of 10 February 1969,...