Order for Enforcement of the Income Tax Act

The persons specified by Cabinet Order prescribed in Article 15, item (iv) (Locality for Paying Over Taxes) of the Act are the persons set out in the following items and persons who have been such persons.

a person who has not yet submitted a notification of marriage with the taxpayer but who is in circumstances equivalent to a de facto marital relationship with the taxpayer;

an employee of the taxpayer; and

a person, other than those listed in the preceding two items and relatives of the taxpayer, who maintains a livelihood by means of money or other assets received from the taxpayer.

The places specified by Cabinet Order prescribed in Article 15, item (vi) (Locality for Paying Over Taxes) of the Act are the places set out in the following items in accordance with the categories of cases set out in those items.

Where a person whose place for tax payment was determined under Article 15, items (i) through (v) of the Act has ceased to fall under any of those provisions (excluding, for a person whose place for tax payment was determined under item (ii) of that Article, the case where the residence referred to in that item was a place of short-term stay): the place that was the place for tax payment immediately before the person ceased to fall under them;

Except in the case set out in the preceding item, where the person carries out an act toward the State, such as a filing or a claim, based on the provisions of laws concerning income tax: the place chosen by that person (where there are two or more such acts, the place chosen when the person carried out the first such act); and

Cases other than those set out in the preceding two items: a place within the jurisdiction of the Kojimachi Tax Office.

The place specified by Cabinet Order prescribed in the main clause of Article 17 (Locality for Paying Over Withholding Tax) of the Act is, for the person paying salary prescribed in that Article, the location of the office or similar place (meaning the office or similar place prescribed in Article 17 of the Act) of that person paying salary after relocation, which is to be stated in the written notice prescribed in Article 229 (Business Commencement Report) or Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act or the document prescribed in Article 18 (Notification of Change of Place for Tax Payment) of the Order for the Enforcement of the Corporation Tax Act (collectively referred to as the "notification of business commencement, etc." in the following paragraph) submitted by that person paying salary.

The matters specified by Cabinet Order prescribed in the proviso to Article 17 of the Act are those set out in the following items, and the places specified by Cabinet Order prescribed in the proviso to that Article are, respectively, the places specified in those items as of the date of payment (including the day deemed to be the day on which payment was made; hereinafter in this paragraph referred to as the "payment date") (or, where on or after that payment date the person prescribed in those items (for item (iv), the persons listed in item (iv), (a) through (c) who are the trustee of the Trust Subject to Corporate Taxation set out in that item; hereinafter in this paragraph referred to as the "payer of interest, etc.") has relocated in Japan the place specified in those items, the place specified in those items, after relocation of that payer of interest, etc., that is to be stated in the notification of business commencement, etc. submitted by that payer of interest, etc.).

interest on Japanese national government bonds: the location of the head office of the Bank of Japan;

interest on local government bonds issued by a Japanese local government or on bonds issued by a Domestic Corporation: the location of the principal office of that local government or of the head office or principal office of that Domestic Corporation;

the dividends of surplus, dividends of profits, distributions of surplus, distributions of monies, and interest on funds prescribed in Article 24, paragraph (1) (Dividend Income) of the Act that are paid by a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;

distributions of proceeds from a Trust Subject to Corporate Taxation paid by a trust corporation prescribed in Article 17 of the Act: the place specified below in accordance with the following categories of the trustee of that Trust Subject to Corporate Taxation:

an individual: the location of the individual's office, place of business, or other similar place in Japan (where there are two or more, the location of the principal one);

a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;

a Foreign Corporation: the location of the principal office of that Foreign Corporation in Japan;

distributions of proceeds from an Investment Trust (limited to an Investment Trust managed under instructions from the settlor prescribed in Article 2, paragraph (1) (Definitions) of the Act on Investment Trusts and Investment Corporations) (excluding those listed in the preceding item): the location of the head office or principal office of the trust company that undertook that trust (including a financial institution, as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions, that engages in the trust business prescribed in that paragraph pursuant to that Act) (or, where that trust company is a Foreign Corporation, the location of the principal office of that trust company in Japan);

distributions of proceeds from a Specified Trust That Issues Beneficiary Certificates: the location of the head office or principal office of the corporation that undertook that trust (or, where that corporation is a Foreign Corporation, the location of the principal office of that corporation in Japan);

domestic source income listed in Article 161, paragraph (1), items (iv) through (vii) and items (x) through (xvi) (Domestic Source Income) of the Act (excluding that listed in the following item) that is paid outside Japan, or domestic source income listed in Article 161, paragraph (1), item (viii), (b) of the Act: the location of the office, place of business, or other similar place of the payer in Japan (where there are two or more, the location of the principal one); and

bonuses prescribed in Article 183, paragraph (2) (Special Provisions on the Timing of Withholding on Bonuses) of the Act (including where applied mutatis mutandis pursuant to Article 212, paragraph (4) (Application Mutatis Mutandis to Nonresidents) of the Act; the same applies hereinafter in this item): the location of the office, place of business, or other similar place of the payer that would be found to handle the payment affairs if the payer were to pay those bonuses on the day on which payment is deemed to have been made under Article 183, paragraph (2) of the Act.

The cases specified by Cabinet Order prescribed in Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Act are cases where the place for tax payment to be designated pursuant to that Article is in an area other than the jurisdictional district of the competent regional commissioner for the place for tax payment under the provisions of Articles 15 through 17 (Locality for Paying Over Taxes) of the Act (where a place for tax payment has already been designated pursuant to Article 18 of the Act, the place for tax payment so designated).