The place specified by Cabinet Order as prescribed in Article 22, item (iii) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
法第二十二条第三号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
a case where a foreign corporation (meaning a corporation other than a domestic corporation prescribed in Article 22, item (i) of the Act; the same applies in the following item and item (iii)) receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) of the Corporation Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
外国法人（法第二十二条第一号に規定する内国法人以外の法人をいう。次号及び第三号において同じ。）が法人税法第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
a case where a foreign corporation whose place for tax payment had been determined under Article 22, item (ii) of the Act or the preceding item comes to fall under none of those provisions: the place that was its place for tax payment immediately before it came to fall under none of them;
excluding the cases set out in the preceding two items, a case where a foreign corporation files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases: the place chosen by that foreign corporation (where there are two or more such acts, the place chosen when it first took the act);
a case other than the cases set out in the preceding three items: a place within the jurisdictional district of the Kojimachi Tax Office.
前三号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
Read this with the articles around it
specified purchasemachine translation
「特定仕入れ」
A specified transfer, etc. of assets (特定資産の譲渡等) that a business operator receives from another person in the course of its business, as Article 4, paragraph (1) of the Consumption Tax Act defines it.
Defined inArticle 42, paragraph (1), item (iv)· applies only in this provision and in Article 43, paragraph (1), item (iii)
foreign corporationmachine translation
「外国法人」
A corporation other than a domestic corporation (内国法人) as Article 22, item (i) of the Consumption Tax Act uses that term, that is, a corporation without its head office or principal office in Japan.
Defined inArticle 43, paragraph (1), item (i)· applies only in this provision and in Article 43, paragraph (1), items (ii) and (iii)