Local Tax Act
Article 72-78, paragraph (2), item (i)
第七十二条の七十八第二項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph and Article 72-80-3): the place of that domicile;
国内（この法律の施行地をいう。以下この項及び第七十二条の八十の三において同じ。）に住所を有する個人事業者 その住所地
an individual business operator who has a domicile in Japan (meaning the area where this Act is enforced; the same applies hereinafter in this paragraph
and Article 72-80-3): the place of that domicile;国内（この法律の施行地をいう。以下この項
及び第七十二条の八十の三において同じ。）に住所を有する個人事業者 その住所地