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<h1>Pensions from past employment taxable only in the resident's state under Article 18 of the Japan Tax Agreement.</h1> Pensions and similar remuneration paid to a resident of a Contracting State for past employment are taxable exclusively in that Contracting State, as per Article 18 of the Double Tax Avoidance Agreement between Japan and the other Contracting State, except as otherwise provided in paragraph 2 of Article 19.