The locality for paying over income taxes is the place that each of the following items prescribes, according to which of the cases set forth in those items the taxpayer falls under:

Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile (other than a taxpayer for whom a locality for paying over taxes has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes); the same applies in the following paragraph) may make the place of residence, in lieu of the place of domicile, the locality for paying over taxes.

Notwithstanding the provisions of item (i) or item (ii) of the preceding Article, a taxpayer that has a domicile or residence in Japan and that has a place of business or any other equivalent place relating to the business that the taxpayer operates (hereinafter referred to as a "place of business or similar place" in this paragraph) at a place other than the place of domicile or place of residence may make the location of the place of business or similar place (or the location of the principal place of business or similar place, if there are two or more such places) the locality for paying over taxes, in lieu of the place of domicile or place of residence.

If a taxpayer dies, the locality for paying over the income taxes of the deceased is the locality for paying over the income taxes of the deceased at the time of death, regardless of the locality for paying over the heir's income taxes.

The locality in which a person paying a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income), or a person making any other payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding) (hereinafter referred to as a "person paying salary" in this Article) is to pay over the income taxes to be collected through withholding from those payments is the locality, as of the payment date, of the office, place of business, or any other equivalent place of the person paying salary that handles those payments (hereinafter referred to as an "office or similar place" in this Article) (or, if on or after the payment date the person paying salary relocates the office or similar place in Japan, the location of the office or similar place after the relocation or any other place specified by Cabinet Order); provided, however, that the locality for paying over the income taxes to be collected through withholding from interest on public and corporate bonds, dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income) which are paid by a Domestic Corporation (or by a trust corporation that is deemed to be a Domestic Corporation pursuant to the provisions of Article 6-3, item (i) (Application of This Act to Trust Corporations) as prescribed in that Article), or any other payment prescribed by Cabinet Order is the locality of the head office or principal office of the person making the payment or any other place provided for by Cabinet Order.

If the locality for paying over taxes under the provisions of Article 15 (Locality for Paying Over Taxes) or Article 16 (Special Provisions on the Locality for Paying Over Taxes) is found to be inappropriate as the locality for paying over income taxes in view of the taxpayer's income circumstances, the regional commissioner for that locality (or the Commissioner of the National Tax Agency, in a case specified by Cabinet Order; the same applies hereinafter in this Article) may designate the locality for paying over the income taxes, notwithstanding those provisions.

Notwithstanding the provisions of the preceding Article, if the locality for paying over taxes as under the preceding Article is found to be inappropriate as the locality for the person to pay over the income taxes referred to in that Article in view of clerical considerations attending payment by the person paying the salary or other wage as prescribed in that Article or other circumstances, the regional commissioner for the locality in which the person is to pay over the taxes may designate the locality for the person to pay over the income taxes.

When the regional commissioner has designated the locality for paying over income taxes pursuant to the provisions of the preceding two paragraphs, the regional commissioner notifies the taxpayer or the person making the payment prescribed in those provisions of this in writing.

Even if a disposition designating the locality for paying over taxes under the provisions of paragraph (1) or paragraph (2) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, request, notification, or other submission of documents or any payment, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), that was made during the period from the time of the revoked disposition until the time of the revocation with regard to the income taxes of the taxpayer prescribed in paragraph (1) of that Article or the income taxes referred to in paragraph (2) of that Article of the person making the payment prescribed in that paragraph, treating the locality for paying over taxes that was the subject of the revocation as the locality for paying over taxes to which the disposition related.