The competent authorities of the States Parties shall inform each other, within a reasonable time after such amendments, of any substantial changes to their respective tax legislation. 3. Articles 15, 16, 17 and 18 shall apply to allowances and pensions for services provided in the course of an activity carried on by a Contracting State, a political subdivision or an authority of the territorial collectivity. 3. Without prejudice to paragraphs 1 and 2 above, income of a Contracting State established in a Contracting State which is not covered by the above-mentioned Articles and which is produced in the other Contracting State may be taxed in that other Contracting State. all persons having Japanese nationality and all legal persons established or organized in accordance with Japanese law and all entities without legal personality that are treated for the purposes of The Japanese tax as legal persons established or organized in accordance with Japanese law; 3. . . .