ＴＰＰの暫定案文で，課税についての除外措置も公表されていた

2015年11月5日公表の内閣府のサイトをみると，案文そのものはＮＺのサイトにリンクがはってあり，そのText of the Ａgreementをたぐっていくと
29. Exceptions and General Provisions　
がある。そのうち，Article 29.4: Taxation Measuresが，課税に関する部分である。

これは全部で９つの項から成る条文で，第１項で用語を定義したのち，第２項において
Except as provided in this Article, nothing in this Agreement shall apply to taxation measures.
として，一般的に課税措置を適用除外するという原則を述べる。そして，租税条約との関係（第３項，第４項）に言及したうえで，次のように除外範囲を具体化している。

まず，第５項は，内国民待遇についてＧＡＴＴと同様のルールをとることなどを示している。
5. Notwithstanding paragraph 3:
(a) Article 2.3 (National Treatment) and such other provisions of this Agreement as are necessary to give effect to that Article shall apply to taxation measures to the same extent as does Article III of GATT 1994; and
(b) Article 2.16 (Export Duties, Taxes or other Charges) shall apply to taxation measures.

そして，第６項は，注を略して転記すると大要下記引用のようになっていて（下線は引用者による。転記ミスがないことを望みたいが・・・），(a)から（c）の範囲では適用ありとしたうえで，さらに進んで，(d)から(j)までの規定については適用除外としている。

ざっと読むと，（a）では適用される場合が書いてある。(b)では，ここに掲げられた最恵国待遇などのルールから，個人所得税や法人所得税，相続税，贈与税などのいわゆる直接税が除外されている。(c)で，デジタル・プロダクツについてルールがある点も，興味深い。

 6. Subject to paragraph 3:
(a) Article 10.3 (National Treatment) and Article 11.6.1 (Cross-Border Trade) shall apply to taxation measures on income, on capital gains, on the taxable capital of corporations, or on the value of an investment or property (but not on the transfer of that investment or property), that relate to the purchase or consumption of particular services, except that nothing in this subparagraph shall prevent a Party from conditioning the receipt or continued receipt of an advantage that relates to the purchase or consumption of particular services on requirements to provide the service in its territory;
(b) Article 9.4 (National Treatment), Article 9.5 (Most-Favoured-Nation Treatment), Article 10.3 (National Treatment), Article 10.4 (Most-Favoured-Nation Treatment), Article 11.3 (National Treatment), Article 11.4 (Most-Favoured-Nation Treatment), Article 11.6.1 (Cross-Border Trade) and Article 14.4 (Non-Discriminatory Treatment of Digital Products) shall apply to all taxation measures, other than those on income, on capital gains, on the taxable capital of corporations, on the value of an investment or property (but not on the transfer of that investment or property), or taxes on estates, inheritances, gifts and generation-skipping transfers; and
(c) Article 14.4 (Non-Discriminatory Treatment of Digital Products) shall apply to taxation measures on income, on capital gains, on the taxable income of corporations, or on the value of an investment or property (but not on the transfer of that investment or property), that relate to the purchase or consumption of particular digital products, except that nothing in this subparagraph shall prevent a Party from conditioning the receipt or continued receipt of an advantage relating to the purchase or consumption of particular digital products on requirements to provide the digital product in its territory,

but nothing in the Articles referred to in subparagraphs (a), (b) and (c) shall apply to:
(d) any most-favoured-nation obligation with respect to an advantage accorded by a Party pursuant to a tax convention;
(e) a non-conforming provision of any existing taxation measure;
(f) the continuation or prompt renewal of a non-conforming provision of any existing taxation measure;
(g) an amendment to a non-conforming provision of any existing taxation measure to the extent that the amendment does not decrease its conformity, at the time of the amendment, with any of those Articles;
(h) the adoption or enforcement of any new taxation measure aimed at ensuring the equitable or effective imposition or collection of taxes, including any taxation measure that differentiates between persons based on their place of residence for tax purposes, provided that the taxation measure does not arbitrarily discriminate between persons, goods or services of the Parties;
(i) a provision that conditions the receipt or continued receipt of an advantage relating to the contributions to, or income of, a pension trust, pension plan, superannuation fund or other arrangement to provide pension, superannuation or similar benefits, on a requirement that the Party maintain continuous jurisdiction, regulation or supervision over that trust, plan, fund or other arrangement; or
(j) any excise duty on insurance premiums to the extent that such tax would, if levied by the other Parties, be covered by subparagraph (e), (f) or (g).

上記の(h)には注１１が付されており，
11 The Parties understand that this subparagraph must be interpreted by reference to the footnote to Article XIV(d) of GATS as if the Article was not restricted to services or direct taxes.
となっている。要するにGATSと同様の解釈でいくようだ。

第７項は，Performance Requirements関係。第８項は，課税と収用の区別にかかわる。第９項がシンガポールの留保を記している。

すこし入り組んでいるので，ざっとではなく，ちゃんと読まないといけませんね。まだ正文として確定していない段階であるし，そもそも発効するまでは効力のあるテクストでもないことも，留意点。