The Japanese Ambassador ( Hanihara ) to the Secretary of State

The Japanese Ambassador presents his compliments to the Honorable the Secretary of State, and has the honour to state that the attention of this Embassy has been called to Section 213, Paragraph (b), item (8) of the Revenue Act of 1921,1 which provides that “the term ‘gross income’ does not include the income of a non-resident alien or foreign corporation which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.”

The Japanese Ambassador has the honour to request that the Secretary of State be so good as to furnish this Embassy with information as to whether the United States Government is granting exemption from income tax to citizens or corporations of any foreign country in compliance with the above mentioned provision of the Revenue Act of 1921.

  1. 42 Stat. 227, 237.