In U.S. Japan Tax Treaty, Article 18, Paragraph 2, if you're a U.S. Citizen living in Japan with a government pension (other than U.S. Social Security), such pension is only taxable in the U.S.
Article 1 paragraph 5 exempts article 18 from Savings Clause in Article 1 paragraph 4 therefore, Japan should not tax such pension.
However, Article 2 lists only Income Tax and Corporate Tax as Japanese tax covered in the treaty. Income tax refers to National Income tax (Shotoku zei) so it does appear that it would not include Income proportional part of Local Inhabitant Tax (Jyumin zei, shotoku wari).
Does anyone know if their U.S. Government pension or State Government pension income was included in the Local Inhabitant tax?
Thank you.