第四十二条（特殊な場合の個人事業者の納税地）
Article 42Place for Tax Payment of an Individual Business Operator in Special Cases
The place specified by Cabinet Order as prescribed in Article 20, item (iv) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
法第二十条第四号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;
excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
前号に掲げる場合を除き、所得税法第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;
法第二十条第一号から第三号まで及び前二号の規定により納税地を定められていた個人事業者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた個人事業者については、同号の居所が短期間の滞在地であつた場合を除く。） その該当しないこととなつた時の直前において納税地であつた場所
excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);
a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.
前各号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
A person having a special relationship as prescribed in item (i) of the preceding paragraph means the following persons and persons who used to be such persons:
前項第一号に規定する特殊関係者とは、次に掲げる者及びこれらの者であつた者をいう。
a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;
個人事業者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
an employee of the individual business operator;
個人事業者の使用人
a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.
前二号に掲げる者及び個人事業者の親族以外の者で当該個人事業者から受ける金銭その他の資産によつて生計を維持しているもの
定義第四十二条第一項第四号・この規定及び第四十三条第一項第三号の中だけ
法第四条第一項に規定する特定仕入れ
わかりやすく言うと
事業として他の者から受けた特定資産の譲渡等のことです（消費税法第四条第一項）。特定資産の譲渡等とは、国外事業者が行う事業者向け電気通信利用役務の提供と特定役務の提供をいいます。