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provisions of the present Convention, may lodge a claim with the competent authorities of the contracting State of which the taxpayer is a resident or corporation. Should the claim be deemed justified, such competent authorities shall undertake to come to an agreement with the competent authorities of the other contracting State with a view to avoidance of the double taxation in question.

Should any difficulty or doubt arise as to the interpretation or application of the present Convention, or its relationship to Conventions between one of the contracting States and any third country, the competent authorities of the contracting States may settle the question by mutual agreement; it being understood, however, that this provision shall not be construed to preclude the contracting States from settling by negotiation through diplomatic channels any dispute arising under the present Convention.

1. The provisions of the present Convention shall not affect the right to benefit by any more extensive exemptions which have been conferred, or which may hereafter be conferred, on diplomatic and consular officials in virtue of the general rules of international law.

2. The provisions of the present Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance now or hereafter accorded by the laws of one of the contracting States in determining the tax of that contracting State.

3. The competent authorities of either contracting State may prescribe regulations necessary to interpret and carry out the provisions of the present Convention and may communicate with each other directly for the purpose of giving effect to the provisions of the present Convention.

1. The present Convention shall be ratified and the instruments of ratification shall be exchanged at Stockholm as soon as possible.

2. The present Convention shall enter into force on the date of exchange of instruments of ratification and shall be applicable—

(a) In Japan:

As regards income derived during the taxable years beginning on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place.