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(b) In Sweden:

(1) As regards income tax (including for the purposes of the present Convention the tax on public entertainers) on income derived during an income year beginning on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place;

(2) As regards coupon tax on dividends payable on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place.

3. Either of the contracting States may terminate the present Convention at any time after a period of five years from the date on which the present Convention enters into force, by giving to the other contracting State notice of termination, provided that such notice shall be given on or before the 30th day of June, and, in such event, the present Convention shall cease to be effective—

(a) In Japan:

As regards the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice is given.

(b) In Sweden:

(1) As regards income tax (including for the purposes of the present Convention the tax on public entertainers) on income derived during an income year beginning on or after the first day of January in the calendar year next following that in which the notice is given;

(2) As regards coupon tax on dividends payable on or after the first day of January in the calendar year next following that in which the notice is given.

In witness whereof the undersigned Plenipotentiaries have signed the present Convention.

Done at Tokyo in duplicate in the English language on the twelfth day of December, one thousand nine hundred and fifty-six.

At the signing of the Convention between Japan and Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income,^[1] the undersigned Plenipotentiaries have agreed upon the following provisions which shall form an integral part of the said Convention: