Article 16Special Provisions on the Locality for Paying Over Taxes

①Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile (other than a taxpayer for whom a locality for paying over taxes has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes); the same applies in the following paragraph) may make the place of residence, in lieu of the place of domicile, the locality for paying over taxes.

②Notwithstanding the provisions of item (i) or item (ii) of the preceding Article, a taxpayer that has a domicile or residence in Japan and that has a place of business or any other equivalent place relating to the business that the taxpayer operates (hereinafter referred to as a "place of business or similar place" in this paragraph) at a place other than the place of domicile or place of residence may make the location of the place of business or similar place (or the location of the principal place of business or similar place, if there are two or more such places) the locality for paying over taxes, in lieu of the place of domicile or place of residence.

③If a taxpayer dies, the locality for paying over the income taxes of the deceased is the locality for paying over the income taxes of the deceased at the time of death, regardless of the locality for paying over the heir's income taxes.