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United States Department of State / Papers relating to the foreign relations of the United States, with the annual message of the president transmitted to Congress December 2, 1902
(1902)

Japan,   pp. 687-732 PDF (3.4 MB)


Page 687

 a See "Registration of titles to perpetual leases in Japan," Foreign Relations,
1901, page 313. 
  6S7JAPAN. 
SUBMISSION TO ARBITRATION OF QUESTION OF TAXATION OP 
BUILDINGS ON PERPETUALLY LEASED GROUND IN JAPAN. a 
Air. Buck to Air. flay. 
 No. 591.] UNITED STATES LEGATION, 
Tokyo, October 24, 1901. 
 SIR: Referring to previous correspondence on the perpetual lease questions,
and, notably, to my dispatch No. 587 of the 2d instant, in which I mentioned
that there had been no pronouncement respecting the tax on buildings standing
on lands held under perpetual leases, I now have the honor to inclose for
your information a copy of a note from the minister for foreign affairs stating
the position maintained by the Japanese Government. 
 * * * * * * * 
 I have, etc., A. E. BucK. 
[Inclosure.—Translation.J 
Japanese minister for foreign affairs to Mr. Buck. 
 No. 41.] DEPARTMENT OF FOREIGN AFFAIRS, 
Tokyo, October ~1, 1901. 
 MoNslEun LE MINISTRE: His Imperial Majesty has been pleased to sanction
and to order to be promulgated the law relating to leases in perpetuity granted
to foreigners, which received the consent of the Diet in its last session.
His Majesty has also caused two imperial ordinances to be issued in aid of
the law, and departmental ordinances and notifications, iii execution both
of the law and imperial ordinances, have been issued. 
 I have the honor to refer your excellency for the full text of these several
enactments to the Official Gazette of the 21st ultimo. 
 These measures were conceived in a spirit of conciliation, and I venture
to hope that your excellency will find it possible to agree with me that
they furnish a just and equitable solution of the several questions which
have been raised respecting perpetual leases. 
 I should, however, point out that the enactments referred to do not have
the effect of exempting the buildings standing on lands held by foreigners
under perpetual leases from the taxes and registration fees which are leviable
in respect to other buildings; neither do they relieve foreigners from the
obligation to pay income taxes in respect of incomes derived from property
held under such leases. 
 The Government of His Imperial Majesty have given the most careful consideration
to the observations which several of the foreign representatives have been
pleased to address to them on the subject, and, although anxious to meet
as far as possible the views of the interested powers on this, no less than
on other branches of the question, they have been unable, I regret to say,
to bring themselves to the conclusion that the provisions of the treaties
now in force exempting property held under 


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