Article 11. “In this Agreement: (1)'Products' of Japan or Germany shall mean commodities which are either completely manufactured or goods that are finished to give them the rational and substantial changes economically in the respective countries* (2)The 'fiscal year' will be the one year beginning from October 1. Article 12. "Canned crab, canned fish, whale oil, fish skin, and other similar marine products manufactured or finished on Japanese ships outside of the Japanese territorial waters or by Japanese enterprises in the territories of the Union of Soviet Socialist Republics shall be regarded 'products' of Japan defined in Article U of this Agreement* "When these products are shipped or transported directly from the above places, they shalj be regarded as being shipped or transported from Japan, irrespective of the provisions in Article 8 of this Agreement* Article 13* "The provisions of this Agreement shall be applied to all areas belonging to or under the protection of one of the two countries* The protectorates of Bohemia and Moravia, however, shall be outside the application of this Agreement. Article 14. "This Agreement shall take effect on the first of October, 1939> and shall be valid till the thirtieth of September 1941.