If 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.
Notwithstanding 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.
When 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.
国税局長は、前二項の規定により所得税の納税地を指定したときは、これらの規定に規定する納税義務者又は支払をする者に対し、書面によりその旨を通知する。
Locality for Paying Over Taxes
The locality for paying over income taxes is the place that each of the following items prescribes, according to which of the cases set forth in those items the taxpayer falls under:
所得税の納税地は、納税義務者が次の各号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とする。
Open this provisionSpecial Provisions on the Locality for Paying Over Taxes
Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile…
国内に住所のほか居所を有する納税義務者（第十八条第一項（納税地の指定）の規定により納税地の指定を受けている納税義務者を除く。次項において同じ。）は、前条第一号の規定にかかわらず、その住所地に代え、その居所地を納税地とすることができる。
Open this provision(Locality for Paying Over Withholding Tax)
The locality in which a person paying a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income), or a person making any other payment as prescribed in Part IV…
第二十八条第一項（給与所得）に規定する給与等の支払をする者その他第四編第一章から第六章まで（源泉徴収）に規定する支払をする者（以下この条において「給与等支払者」という。）のその支払につき源泉徴収をすべき所得税の納税地は、当該給与等支払者の事務所…
Open this provision(Designation of Locality for Paying Over Taxes)
If 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…
第十五条（納税地）又は第十六条（納税地の特例）の規定による納税地が納税義務者の所得の状況からみて所得税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長（政令で定める場合には、国税庁長官。以下この条において同じ。）は、これらの規定にかかわらず、その所得税の納税地を指定することができる。
Open this provision(Designation of Locality for Paying Over Taxes)
If 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…
第十五条（納税地）又は第十六条（納税地の特例）の規定による納税地が納税義務者の所得の状況からみて所得税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長（政令で定める場合には、国税庁長官。以下この条において同じ。）は、これらの規定にかかわらず、その所得税の納税地を指定することができる。
Open this provision(Designation of Locality for Paying Over Taxes)
Notwithstanding 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…
前条の規定による納税地が同条に規定する支払をする者の支払事務の形態その他の状況からみて同条の所得税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長は、同条の規定にかかわらず、その所得税の納税地を指定することができる。
Open this provisionCommissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.