①If the locality for paying over taxes under the provisions of Article 15 (Locality for Paying Over Taxes) or Article 16 (Special Provisions on the Locality for Paying Over Taxes) is found to be inappropriate as the locality for paying over income taxes in view of the taxpayer's income circumstances, the regional commissioner for that locality (or the Commissioner of the National Tax Agency, in a case specified by Cabinet Order; the same applies hereinafter in this Article) may designate the locality for paying over the income taxes, notwithstanding those provisions.

②Notwithstanding the provisions of the preceding Article, if the locality for paying over taxes as under the preceding Article is found to be inappropriate as the locality for the person to pay over the income taxes referred to in that Article in view of clerical considerations attending payment by the person paying the salary or other wage as prescribed in that Article or other circumstances, the regional commissioner for the locality in which the person is to pay over the taxes may designate the locality for the person to pay over the income taxes.

③When the regional commissioner has designated the locality for paying over income taxes pursuant to the provisions of the preceding two paragraphs, the regional commissioner notifies the taxpayer or the person making the payment prescribed in those provisions of this in writing.