The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator is the place specified in each of the following items in accordance with which of the cases listed in that item the individual business operator falls under.
if the taxpayer is not domiciled in Japan but has a residence there: the place of residence;
国内に住所を有せず、居所を有する場合 その居所地
if the individual business operator has neither a domicile nor a residence in Japan but has in Japan an office, place of business, or other similar place relating to the business it conducts (hereinafter in this item, in paragraph (2) of the following Article, and in Article 22, item (ii) referred to as an "office or similar place"): the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one);
in a case other than those listed in the preceding three items: the place specified by Cabinet Order.
前三号に掲げる場合以外の場合 政令で定める場所