This seems to be an article about teaching English in Japan. You should redirect your question to r/teachinginjapan or r/jet program. This Convention does not affect the tax privileges of diplomatic or consular representatives under the general rules of international law or the provisions of specific agreements. 2. When a person is established in the two contracting states under paragraph 1 of this article, the competent authorities of the contracting states agree to designate the contracting state of which that person is located within the meaning of this Convention. 2. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other contracting State where the objection appears to be well founded and it is unable to find a satisfactory solution to resolve the case by mutual agreement with the competent authority of the other contracting State, in order to avoid taxation that is not in accordance with this convention. They fall into that category. Take a look. “Faktre president” www.google.ca/?gfe_rd=cr&ei=vT1RWKPYI9Hi8AeU_JTgBA#q=factual+resident+of+canada In order to avoid duplication of social security registration, Japan has entered into social security agreements with several countries. The current agreements with Australia, Belgium, Brazil, Canada, China, the Czech Republic, France, Germany, Hungary, India, Ireland, Korea, Luxembourg, the Netherlands, the Philippines, the Slovak Republic, Spain, Switzerland, the United Kingdom and the United States of America are applicable on June 30, 2020. Agreements with Finland, Italy and Sweden have been signed and are in the process of being implemented.
4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. 1. The provisions of this Convention cannot be construed as limiting in any way an exclusion, exemption, deduction, credit or other supplement granted by the legislation of a contracting state for the determination of the tax collected by that State party or by an agreement between the governments of the contracting states. 3. The competent authorities of the contracting state strive to resolve by mutual agreement any difficulty or doubt about the interpretation or application of this convention. They can also agree on the elimination of double taxation in cases not provided for by this convention. 5. Notwithstanding Article 11, paragraph 5 of the agreement, the concept of “dividends” within the meaning of Article 10, paragraph 3 of the agreement includes proceeds from bonds or bonds considered dividends.