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.
法第十五条第六号（納税地）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掲げる場所とする。
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;
法第十五条第一号から第五号までの規定により納税地を定められていた者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた者については、同号の居所が短期間の滞在地であつた場合を除く。） その該当しないこととなつた時の直前において納税地であつた場所
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
前号に掲げる場合を除き、その者が国に対し所得税に関する法律の規定に基づく申告、請求その他の行為をする場合 その者が選択した場所（これらの行為が二以上ある場合には、最初にその行為をした際選択した場所）
Cases other than those set out in the preceding two items: a place within the jurisdiction of the Kojimachi Tax Office.
前二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