Article 17-2Place for Tax Payment for an Individual Who Is a Trustee of a Trust Subject to Corporate Taxation
第十七条の二（法人課税信託の受託者である個人の納税地）
The place for tax payment for the corporation tax pertaining to a trust subject to corporate taxation of an individual who is a trustee of the trust subject to corporate taxation is to be the place specified in whichever item of Article 15 (Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) lists the case the individual falls under (where the individual is subject to the provisions of Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of that Act, the place that is the place for tax payment for income tax pursuant to those provisions, and where the place for tax payment for income tax of the individual has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of that Act, the designated place).
法人課税信託の受託者である個人の当該法人課税信託に係る法人税の納税地は、当該個人が所得税法（昭和四十年法律第三十三号）第十五条各号（納税地）に掲げる場合のいずれに該当するかに応じ当該各号に定める場所（当該個人が同法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている場合にあつてはこれらの規定により所得税の納税地とされている場所とし、当該個人が同法第十八条第一項（納税地の指定）の規定により所得税の納税地が指定されている場合にあつてはその指定された場所とする。）とする。