Japanese House Tax

Date of Award:  22 May 1905

Emblem of the Permanent Court of ArbitrationIn 1894 and 1896, the Japanese Government wished to abolish the system of granting foreign concessions of certain ports and cities to the nationals of foreign states, a policy which it had initiated during the middle of the nineteenth century. With this goal in mind, it entered into treaties with the Governments of Great Britain, Germany and France. However, disagreement arose as to the interpretation of the stipulations with Japan maintaining that they indicated that only the land itself was exempt from the payment of taxes and other charges: the buildings constructed on the land did not enjoy the same exemption. As the Parties could not reach agreement, they decided to submit the dispute to the Arbitral Tribunal.

The publication of this award and related documents on the Hague Justice Portal has been made possible with the ongoing support and co-operation of the Permanent Court of Arbitration in The Hague.

The original language of this case is French although the court also provided an official English translation.

Japanese House Tax: Award

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