{"id":23047,"date":"2026-11-08T12:41:59","date_gmt":"2026-11-08T11:41:59","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/japon\/double-imposition\/"},"modified":"2026-11-09T00:15:01","modified_gmt":"2026-11-08T23:15:01","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/japon\/double-imposition\/","title":{"rendered":"Comment la France et le Japon \u00e9vitent-ils de vous imposer deux fois\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Un salaire impos\u00e9 au Japon est-il aussi tax\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est accord\u00e9 (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t japonais sur un dividende d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce dividende (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce qu\u2019un contrat \u00ab Tokumei Kumiai \u00bb au regard de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus qu\u2019en tirent les associ\u00e9s sont imposables dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent (article 20 A), et la France n\u2019accorde aucun cr\u00e9dit d\u2019imp\u00f4t \u00e0 leur titre (article 23, paragraphe 1, c).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/japon\/\">France\u2013Japon<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Japon<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 3 mars 1995, modifi\u00e9e par l\u2019avenant du 11 janvier 2007 et par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et le Japon \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">L\u2019article 23 organise l\u2019\u00e9limination de la double imposition des deux c\u00f4t\u00e9s. La France prend en compte les revenus de source japonaise imposables au Japon, puis accorde un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend de la cat\u00e9gorie de revenu. Le Japon impute l\u2019imp\u00f4t fran\u00e7ais sur son propre imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/japon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/japon\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/japon\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/japon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-japon.webp\" alt=\"Mont Fuji et lac Kawaguchi, Japon\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Mont Fuji et lac Kawaguchi, Japon<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source japonaise imposables au Japon sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t japonais n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 23, paragraphe 1, a).<\/li><li>Pour les revenus comme les salaires ou les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, plus-values des paragraphes 1 \u00e0 3 de l\u2019article 13, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Japon, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Le Japon admet l\u2019imp\u00f4t fran\u00e7ais en d\u00e9duction de l\u2019imp\u00f4t japonais, dans la limite de la fraction de l\u2019imp\u00f4t japonais correspondant \u00e0 ces revenus (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t selon le revenu\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Salaires et loyers de source japonaise d\u2019un r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats de source japonaise<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Japon, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Plus-values imposables au Japon (art. 13 \u00a7 1 \u00e0 3)<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Japon, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Revenus d\u2019un contrat \u00ab\u00a0Tokumei Kumiai\u00a0\u00bb<\/span><span class=\"etat \">Aucun cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 23 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Japon ayant des revenus de source fran\u00e7aise<\/span><span class=\"etat \">Cr\u00e9dit de l\u2019imp\u00f4t fran\u00e7ais au Japon<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t japonais retenu pour le cr\u00e9dit est celui effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention (protocole, point 11, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab En ce qui concerne la France, les doubles impositions sont \u00e9limin\u00e9es de la mani\u00e8re suivante. Les revenus qui proviennent du Japon, et qui sont imposables ou ne sont imposables qu\u2019au Japon conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t japonais n\u2019est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab ii) pour les revenus vis\u00e9s aux articles 10, 11, aux paragraphes 1, 2 et 3 de l\u2019article 13, au paragraphe 3 de l\u2019article 15, et aux articles 16 et 17, au montant de l\u2019imp\u00f4t pay\u00e9 au Japon conform\u00e9ment aux dispositions de la pr\u00e9sente Convention\u00a0; toutefois, ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 23, paragraphe 1, se d\u00e9roule en quatre temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu de source japonaise entre dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cat\u00e9gorie<\/b><span>Selon le revenu, le cr\u00e9dit rel\u00e8ve du point i) ou du point ii).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Montant du cr\u00e9dit<\/b><span>Imp\u00f4t fran\u00e7ais correspondant (i) ou imp\u00f4t pay\u00e9 au Japon, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (ii).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Il se calcule au taux effectif lorsque l\u2019imp\u00f4t suit un bar\u00e8me progressif (protocole, point 11, a).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/etudiante-venue-du-ghana-recevant-d-importants-virements-de-l-etranger-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>14 avril 2026<\/small><\/div><p>\u00c9tudiante venue du Ghana recevant d&#x27;importants virements de l&#x27;\u00e9tranger\u00a0: faute de prouver sa r\u00e9sidence ghan\u00e9enne ant\u00e9rieure et un s\u00e9jour limit\u00e9 aux \u00e9tudes, la convention ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/dirigeant-salarie-d-une-societe-japonaise-envoye-en-france-puis-en-allemagne\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>16 juillet 2026<\/small><\/div><p>Dirigeant salari\u00e9 d&#x27;une soci\u00e9t\u00e9 japonaise envoy\u00e9 en France puis en Allemagne\u00a0: sans lien de subordination prouv\u00e9 avec la filiale fran\u00e7aise, pas d&#x27;exon\u00e9ration de l&#x27;article 81 A du CGI<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/six-comptes-non-declares-en-hongrie-au-royaume-uni-et-en-suisse-et-achat-d-un\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>29 septembre 2026<\/small><\/div><p>Six comptes non d\u00e9clar\u00e9s en Hongrie, au Royaume-Uni et en Suisse et achat d&#x27;un bien en Hongrie pay\u00e9 en esp\u00e8ces\u00a0: taxation d&#x27;office, majoration de 80 % et amende de 12\u00a0000 \u20ac confirm\u00e9es<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/japon\/#decisions\">Voir les 2 d\u00e9cisions qui concernent le Japon \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les salaires et les loyers, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, qui comptent toutefois pour le taux applicable aux autres revenus. Pour les dividendes, int\u00e9r\u00eats et plus-values, seul l\u2019imp\u00f4t japonais r\u00e9ellement support\u00e9 est imputable, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Les revenus d\u2019un contrat \u00ab\u00a0Tokumei Kumiai\u00a0\u00bb n\u2019ouvrent droit \u00e0 aucun cr\u00e9dit\u00a0: ils m\u00e9ritent une analyse avant toute souscription.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=japon-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous \u00eates r\u00e9sident de France et vous percevez des revenus de source japonaise\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=japon-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/japon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/japon\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/japon\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/japon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/japon\/\">Convention France\u2013Japon : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/japon\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/japon\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Un salaire impos\u00e9 au Japon est-il aussi tax\u00e9 en France\u00a0?<\/summary><p>Il est pris en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est accord\u00e9 (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019imp\u00f4t japonais sur un dividende d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce dividende (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Qu\u2019est-ce qu\u2019un contrat \u00ab\u00a0Tokumei Kumiai\u00a0\u00bb au regard de la convention\u00a0?<\/summary><p>Les revenus qu\u2019en tirent les associ\u00e9s sont imposables dans l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent (article 20 A), et la France n\u2019accorde aucun cr\u00e9dit d\u2019imp\u00f4t \u00e0 leur titre (article 23, paragraphe 1, c).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 3 mars 1995, modifi\u00e9e par l\u2019avenant du 11 janvier 2007 et par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Japon modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 24 mars 1996\u00a0; l\u2019avenant est entr\u00e9 en vigueur le 1er d\u00e9cembre 2007 et la CML le 1er janvier 2019 pour la France et le Japon. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Japon ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=japon-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/japon\/\">Convention France\u2013Japon : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Japon ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=japon-double-imposition-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Japon \u203a Article 23 \u00b7 Double imposition Convention France\u2013JaponConvention sign\u00e9e \u00e0 Paris le 3 mars 1995, modifi\u00e9e par l\u2019avenant du 11 janvier 2007 et par la Convention<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22389,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23047","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=23047"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23047\/revisions"}],"predecessor-version":[{"id":28543,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23047\/revisions\/28543"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22389"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}