According to http://docs.oracle.com/javase/8/docs/technotes/tools/windows/javadoc.html, @throws "Behaves the same as the \@exception tag".

Unfortunately, it's not the case when used with {\@inheritDoc} inline tag.

Consider the descriptions for IndexOutOfBoundsException thrown from java.io.BufferedReader#read(char[], int, int).

Documentation:
http://download.java.net/java/jdk9/docs/api/java/io/BufferedReader.html#read-char:A-int-int-

Source: http://hg.openjdk.java.net/jdk9/jdk9/jdk/file/f8a3c1510f95/src/java.base/share/classes/java/io/BufferedReader.java#l275

(currently, build 119)