第五十三条（納税地の判定に係る特殊関係者）
Article 53Persons in a Special Relationship for Determining the Place for Tax Payment
The persons specified by Cabinet Order prescribed in Article 15, item (iv) (Locality for Paying Over Taxes) of the Act are the persons set out in the following items and persons who have been such persons.
法第十五条第四号（納税地）に規定する政令で定める者は、次に掲げる者及びこれらの者であつた者とする。
a person who has not yet submitted a notification of marriage with the taxpayer but who is in circumstances equivalent to a de facto marital relationship with the taxpayer;
納税義務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 taxpayer; and
納税義務者の使用人
a person, other than those listed in the preceding two items and relatives of the taxpayer, who maintains a livelihood by means of money or other assets received from the taxpayer.
前二号に掲げる者及び納税義務者の親族以外の者で納税義務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