For a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii), the place for tax payment of inheritance tax and gift tax is the place of domicile in the area where this Act is enforced (or, where the person has come not to have a domicile in the area where this Act is enforced, the place of residence).
相続税及び贈与税は、第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者については、この法律の施行地にある住所地（この法律の施行地に住所を有しないこととなつた場合には、居所地）をもつて、その納税地とする。
A person who falls under Article 1-3, paragraph (1), item (ii) or (iv) or Article 1-4, paragraph (1), item (ii) or (iv), and a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii) and who comes to have neither a domicile nor a residence in the area where this Act is enforced, must determine a place for tax payment and report it to the competent district director with jurisdiction over the place for tax payment. If there is no such report, the Commissioner of the National Tax Agency designates the place for tax payment and notifies the person of it.
第一条の三第一項第二号若しくは第四号又は第一条の四第一項第二号若しくは第四号の規定に該当する者及び第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者でこの法律の施行地に住所及び居所を有しないこととなるものは、納税地を定めて、納税地の所轄税務署長に申告しなければならない。その申告がないときは、国税庁長官がその納税地を指定し、これを通知する。
Where a person liable for tax has died, the place for tax payment for the inheritance tax or gift tax relating to that person (including inheritance tax or gift tax in the case falling under Article 27, paragraph (2) (including the case where it applies mutatis mutandis pursuant to Article 28, paragraph (2) and Article 29, paragraph (2))) is the place for tax payment of the person who died at the time of that person's death.