The place for tax payment for special income tax for reconstruction (excluding that pertaining to withholding) is the place for tax payment for income tax under Article 15 or Article 16 of the Income Tax Act of the person obligated to pay special income tax for reconstruction (or, if a designation has been made under Article 18, paragraph (1) of that Act, the place for tax payment so designated).
The place for tax payment for special income tax for reconstruction pertaining to withholding is the place for tax payment for income tax under Article 17 of the Income Tax Act of the person obligated to perform withholding (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated).
The provisions of Article 19 of the Income Tax Act apply mutatis mutandis to special income tax for reconstruction in the case where a disposition designating the place for tax payment for income tax has been revoked.
所得税法第十九条の規定は、所得税の納税地の指定の処分の取消しがあった場合における復興特別所得税について準用する。