Article 21Place for Filing Tax Returns, etc.

①A tax return must be filed with the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of its filing (hereinafter referred to as the "current place for tax payment" in this Article).

②With regard to a tax return for income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period to which the return pertains commenced (for a national tax without a taxable period, the time when its tax liability was established), and the taxpayer has filed the return with the district director of the tax office with jurisdiction over a place for tax payment involved in that change, other than the district director of the tax office with jurisdiction over the current place for tax payment, the district director of the tax office with whom the return was filed may accept the return. In this case, the return is deemed to have been filed with the district director of the tax office with jurisdiction over the current place for tax payment.

④Notwithstanding the provisions of paragraph (1), a tax return for consumption tax, etc. on goods received from a bonded area that is subject to the self-assessment system (hereinafter referred to as "self-assessed consumption tax, etc. on imported goods") must be filed with the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 17 through 19 (Tax Returns), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".