①In this Act, "taxable period" means the period specified in each of the following items in accordance with the category of business operator listed in that item.

②The notification under the provisions of items (iii) through (iv)-2 of the preceding paragraph takes effect on or after the first day of the period following the period specified in those provisions in which falls the day on which the written notification under those provisions was filed (hereinafter in this paragraph referred to as the "filing date") (or, where the period in which the filing date falls is the period in which falls the day on which the business was commenced or any other period specified by Cabinet Order, that period). In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.

③A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) must, when it intends to cease to be subject to the application of those provisions or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.

④When a written notification under the preceding paragraph has been filed, the notification under the provisions of items (iii) through (iv)-2 of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period in which falls the day on which that filing was made. In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.

⑤A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) may not, except where it has discontinued its business, file a written notification under those provisions (limited to one relating to a change) or a written notification under paragraph (3), except on or after the first day of the period specified in those provisions in which falls the day on which two years have elapsed from the day on which the notification under those provisions takes effect (or, in the case where a business operator that has filed a written notification under item (iii) or item (iv) of paragraph (1) intends to become subject to the application of item (iii)-2 or item (iv)-2 of paragraph (1), or in any other case specified by Cabinet Order, the day specified by Cabinet Order).

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.

①The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a residence in Japan in addition to a domicile and who is subject to the application of Article 16, paragraph (1) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) of the preceding Article, the place of residence in lieu of the place of domicile.

②The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a domicile or residence in Japan and also has an office or similar place at a location other than the place of domicile or the place of residence, and who is subject to the application of Article 16, paragraph (2) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) or item (ii) of the preceding Article, 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).

③Where an individual business operator dies, the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by the person who died is the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person at the time of death, irrespective of the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person's heirs.

The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by a corporation is the place specified in each of the following items in accordance with which of the cases listed in that item the corporation falls under.

①If the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases, in light of the status of the transfer, etc. of assets and specified purchases conducted by an individual business operator or a corporation, the regional commissioner having jurisdiction over that place for tax payment (or, in the cases specified by Cabinet Order, the Commissioner of the National Tax Agency; the same applies in the following paragraph) may, notwithstanding those provisions, designate the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases.

②When the regional commissioner has designated the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under the preceding paragraph, the regional commissioner notifies the individual business operator or corporation referred to in that paragraph to that effect in writing.

Even if a disposition designating the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under paragraph (1) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, claim, notification, or other submission of documents or any payment made with regard to that consumption tax, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), during the period from the time of the revoked disposition until the time of the revocation, treating the place for tax payment that was the subject of the revocation as the place for tax payment of the business operator to which the disposition related.

If there has been a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases of a corporation (excluding a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases resulting from a designation under Article 23, paragraph (1)), the corporation must, without delay, notify the district director having jurisdiction over the place for tax payment before the change to that effect in writing.

The place for tax payment of consumption tax on foreign goods taken out of a bonded area is the location of that bonded area.

①The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (3) is the port of departure prescribed in that paragraph, or the location of the domicile or residence.

②The place for tax payment of consumption tax on a transfer of goods that falls under the main clause of Article 8, paragraph (5) or paragraph (6) of that Article is the location of the goods concerned in the transfer or acquisition, or in the approval, at the time of the transfer or acquisition prescribed in those provisions (or, where the approval under the proviso to paragraph (4) of that Article has been given, at the time the approval was given).